The Sun.
London, England, 1851-09-04 00:00:00

, SEPTEMBER 4 1851.
N°. 18 393] LONDON THURSDAY Acts' k
). „ 9

The GREAT EXHIBITION and the ROYAL POLYTECHNIC

INSTITUTION.
All the most interesting Deposits at the Great Exhibition will, in
turn, be lectured on at the
OYAL POLYTECHNIC INSTITUTION.
fa) The present Lectures are on the Chemistry of the Minerals
at the Great Exhibition, incladinc the precious Gems, Crystalisa-
Lions, &c., by J. 11. Pepper, Esq. - Popular Lecture by Dr ilachhoilner
on the recent Total Eclipse of the Sun, with splendid Diagrams, show-
ng the appearances which actually occurred on the line of Totality.
—The Rotation of the Earth, exhibited by Foucault's Experiments.
—The great economy of Cooking by Gas explained.—A Lecture on
the History of the Harp, by Frederick Chatterton, Esq., with Vocal
Illustrations.—Two Series of splendid Dissolving Views.—Diver and
Living Bell, &c.
Admission, ls.; Schools, Half-price.
Open daily from Half-past Ten to Five, and every Evening from
Seven till Half-past Ten.

LAURENT'S GRAND CASINO,
Licensed by Act of Parliament.
ARGYLL ROOMS, GREAT WINDMILL-
STREET, ST. JAMES'S.
'Sole Lessee, Charles Emile Laurent, jun., 57, BroMpton-square.)
OPEN EVERY EVENING,
With LAURENT'S UNRIVALLED BAND.
Principal Cornet-a-Pistons, M. Boulcourt.
Doors open at Half-past Eight o'clock—Dancing to commence at
Nine and terminate at Half-past Eleven o'clock precisely.
Admission, One Sbilling.

THE GREATEST WONDER IN LONDON IS
BATTY'S GRAND NATIONAL
HIPPODROME, Kensington.

OPEN DAILY.
The wonders that are performed here daily—namely Roman Car
Racing, Ostrich and Horse Racing, Aerial Flights, Globe Ascensions,
and various ether entertainments, which have been crowned with
success from the first day of opening. Mr. Batty, determined to give
all the attractions that can possibly please his patrons, has entered
into an engagement with Henri Franconi, the First Equestrian of the
day, who will appear with his highly-trained Steeds, in addition to
the present accomplished Artistes,
TO-MORROW—Mr. Hampton, the celebrated Aeronaut, will make
an Ascent in his magnificent Balloon the Erin-go-Bragh, precisely at
Half-past Six o'clock.
Doors open at Five. Performance to commence precisely at Six.
Private Boxes •
Admission to the Reserved Seats as. Od.
First-class do.
Second do.
Third do.

C REMORN E.—Admission, One Shilling ;
Children, Half-price.
Last Week but One of Franconi's Equestrian Troupe.
The Four o'clock Performance is free from any charge.
A new Italian Ballet Pantomime, entitled Harlequin and the Four
Elements ; or, Earth, Air, Fire, and Water, with entirenew scenery,
appointments, &e., of the most magnificent description, arranged by
the Deulin
THIS DAY--By particular desire, the Representation of the Grand
Naval Fete at Half-paft Ten o'clock, of the Taking of Gibraltar, and
Storming of the Town and Fortress, by a numerous fleet of steam-
vessels manned by experienced crews, with the sanction of the di-
rectors of the Citizen and Iron Boat Companies. T. B. Simpson has
the honour to inform his friends and the public that nothing has been
neglected to render this representation truly magnificent, new and
extensive scenery and costumes having been made fur this occasion.
The River Esplanade is the only place in London where a spectacle
of this magnitude can take place. The Pyrotechnic department un-
der Chevalier Mortram. Grand Balloon Ascent by Lunardini.
TO-MORROW —A Grand Balloon Ascent by the celebrated Spanish
Aeronaut, Giuseppe Lunardini, in the Royal Cremorne Balloon, at
Seven o'clock.
SATURDAY—Grand Italian Fetes, and Night Balloon Ascents,
with Fireworks.
At Four o'clock in the Afternoon, and half-past Eight Evening,
Franconi's celebrated Equestrian Troupe, from Le Cirque National
de France, no charge made for the Four o'clock performance.
M. Bosisio, the celebrated composer of dancing music, con-
ducts the great Cremorne Band, and will execute all the
music which he composed and conducted at her Majesty's
Ball at Buckingham Palace. Exhaustless entertainments daily, in-
cluding the Bosjesmans or Bush People, Deulin's Ballet the Star of
Beauty, the Ethiopian Serenaders, the double-sighted Youth,
Centeno's Egg-hatching, the Bowling Saloon, &c. Doors open at
half-past Two, admission ls., Children half-price. The Hotel affords
every accommodation for private and public dinner and sueper par-
ties. Steam-boats and omnibuses nightly after the entertainments,
the transit being superintended by Directors. Fare, 4d. by Boat,
and 6d. by Omnibus.
On Sunday the Gardens are open in the afternoon for refreshment,
admission by refreshment card 6d. Table d'Hote at Four and Six
o'clock, 2s. 6d.

INJUNCTION to CHEMISTS and PATENT
MEDICINE VENDORS, and OTHERS.
MORISON'S UNIVERSAL MEDICINE.
The public are informed that an Injunction to restrain Mr. Crofton
William Moat, his agents, servants, and workmen, from selling, or
causing, or procuring to be sold, under the title or designation of
MORISON'S UNIVERSAL MEDICINE, or of MORISON'S VE-
GETABLE UNIVERSAL MEDICINE, any Medicine made or ma-
nufactured by him the said Crofton William Moat, or by or under
his order or direction; and also to restrain the said Crofton William
Moat, his agents, servants, and workmen, from making or com-
pounding any Medicines according to the secret recipe or prescrip-
tion, and from in any manner using the said secret recipe or pre-
scription of or for compounding the said Medicines, or any part
thereof, has been granted by Vice-Chancellor Turner, at the suit of
Alexander Morison and John Morison. And any person infringing
the said Injunction will be proceeded against without further notice.
British College of Health, Ilamilton•place,
New-road, London, August 20,1851.

DR. CULVERWELL'S NEW WORKS.
To be had of Sherwood, 23, Paternoster-retie ; Carvalhc;
147, Fleet-street;; Mann, 39, Cornhill ; or direct from the aathor, ,
price One Shilling each ; by post, Is. 6d.
ENJOYMENT OF LIFE.
..tioalth, Recreation, and rational Use of Time."
Corrxrcrs:—Early Rising—Spring and Summer Mornings—Tx-
clrsious about the Environs of London—The Parks, Lanes, hills,
Volests, Fields, High-roads, and other pleasant places—Country
Trips and Rambles—The Sea—London at Night—Evening. at home
—Music--The Drama—On Eating, Drinking, Sleeping, Bathing, Air,
It ;at, Ease, Occupation, &c., &O.
PRAGIIENTS ma

_ THE MOtTNI`AITTS.-"l4eetraltr"2
Vol t
A WET TO THE LAKES ;_BSETCH OP ZDENTITTIZOJI, he.

Vol. 11.

I LLKEB 07 KILLARNEY; EXPLINISCESCIII!Oa
DUBLOT, &c.
m.
WHAT TO EAT, DRINK, AND AVOID.
" That three seore years and ten our course may run."
A papulur review of almost every form (cause and cure) of ner-
v3usly-dcbilitated healila and enfeebled constitution, that harasses
tie young, besets the man of pleasure, business, or study, and em-
bitters old age, with tables and rules for the diet and physical regu-
talon of every-day life.

IV.
THE PASSIONS.
" What passions hurt the body—what improve,
- Truths as retried as Athens ever heard."
SOB.TECT : -Life's pilgrimage, from infancy to old age. The advent
of tae passions. Chastity and its infringements. The casualties of
liceatiousness and dissipation, with illustrations, graphic, narrative,
and remediative. Advocacy of early marriages.:
V.
THE biABRIAGE STATE.
" To be or not to be, that is the queStion."
Pit)ollMME:—Laws and obligations of nature, society, and re-
regarding marriage, to be observed by either sex. Time and
eaoice, on both sides, as to age, temperament, complexion, and
lisure, to secure healthy offspring, with the art of rearing them.
Physical defectiveness and its removal. Sterility and its conversion.
01303, ace.
By R... cuLvEnwprz, M.D. (1841), M.R.C.S. (1827), L.S.A.
(15141. year Medical and rorensic i:6 fnre, in their
matters. Reception hours daily till Five. Evenings, Saves till
Nine. 10, Argyll-place, Regent-street.

EXTRAORDINARY ESCAPE.
CHICHESTER, SEPT. 2.—A waggoner named Abra-
ham Mayhead, in the service of a lady residing near
here, has been committed for trial at the next quarter
sessions by the county magistrate presiding at the hail
of this town for perilling the lives of many passengers in
a train on the South Coast Railway by driving a waggon
and team of horses on the line. The train which met
with the obstruction was the quarter to seven P.M. one
to Portsmouth. Nothing occurred to impede its progress
until it had just passed the Drayton station. The time
was about five minutes past eight, the sun had gone
down, and it was duck; but the driver could see some
quarter of a mile along the line. The engine hd on the
usual head light. On going by Drayton a team of horses
and waggon were observed crossing the rails on the north
side about a quarter of a mile in advance of the train,
which at the time was proceeding at the rate of
between thirty and forty miles an hour. At first
there did not appear to be any one with the
team; tho waggon stood on the line some moment;,
and the most frightful consequences wore antici-
pated by the engine driver. He sounded the whistle,
the breaks were applied, and everything done to stow
the train, but the distance of the waggon was not suffi-
cient to enable its being brought to a standstill. Two
men then ran across the line, and having opened the
opposite gate, they gave the shaft horse a " tip," which
Just cleared the waggon from off the metals as the en-
gine passed. As it was, however, bad not the rate of
the train been slackened, it would have come upon the
waggon before the men could have got up and have
opened the gate. The officers in charge of the train
described its escape as most extraordinery. Oa arriving
at Chichester, one or two of the servants of the company
went in search of the man who had charge of the team,
and on the defendant being met with, he admitted being
the person. It would seem that he had permitted it to
proceed across the line in an unprotected manner. It
was an occupation crossing through some fields, and led
to a farm. Mr. Faithful urged the bench to make an
example of the defendant, by committing him for trial.
All cautions had been disregarded. The bench con-
sulted, and decided on sending the defendant for trial at
the next sessions before mentioned, the 3d and 4th Vie-
toria, chap. 55, providing that the case could not be dealt
with summarily.

[ADVERTISEMENT].--THE GREAT EXRIBITION.—
A valuable newly invented very small powerful waistcoat-
pocket glass, the size of a walnut, by which a person can be
seen and known 14 mile distant, they answer every pur-
pose on the race-course, at the opera-houses, country scenery,
and ships, are clearly seen at 12 to 14 miles, they are in-
valuable for Hunting, Shooting,, Deer Stalking, Yachting, to
Sportsmen, Gentlemen, Gam Keepers, and Tourists— To be
had at Messrs. S. and B. Solomons, Opticians, 39. Albermarle-
street, Piccadilly, opposite the York Hotel. Telescopes A
new and most important invention in telescopes possessing
such extraordinary powers, that some, 3i inches, with an
extra eye piece, will show distinctly Jupiter's moons, Saturn's
Ring% and the double stars, with the same Telescepe, weighing
only three ounces, can be seen a person's countenance, 31 miles
distant, and an object from 16 to 20 miles, they supersede
every other kind for the Waistcoat pocket, and are of larger,
and all sizes with increasing powers accordingly. Opera and
Race-course glasses, with wonderful powers; an object can be
clearly seen from 14 to 16 miles distant. Invaluable preserv-
ing Spectacle Lenses. The Invisible Organic Vibrator, and
all kinds of Acoustic instruments for relief of extreme deafness.
—39, Albermarle-street, Piccadilly, opposite the Vork Hotel.
..._—__....
On Sunday morning a man of the name of Bagley,
being on the Southampton Common, bad his attention called
to something in a clump of firs by his dog, and on going to
the spot discovered the body of a man in a very decomposed
state, and a short distance from the body a razor ia a case
was found, but there was not the slightest appearance of
blood upon it, and it is the opinion of the surgeon, Mr.
Mackey, who has examined the body, that the deceased had
not committed suicide. The unfortunate individual had been
in the employ of the Peninsular Company, but was of dissi-
pated habits. It was evident the body had been some time
in the place whore it was discovered, as the grass had grown
round it, and all the hair from the head had disappeared, and
the body presented the appearance of a corpse that had been
interred fig many yeara.

INCOME-TAX COMMITTEE.
(Continued from The Sun of yesterday.)
EVIDENCE OF EDWARD WELSH, ESQ.

• Mr. ROEBUCK-Will you be good enough to take
the return which you have given for 1845 into your
hand'; you will see that the party, No. 491, returns
5,500/. ; you assess him at 11,0001. ?—Yes.
Teere is no appeal, and he pays upon 11,0001.,
which is just double ?—Yes.
What induced you, under those circumstances, to
assess that person at 11,000/.?—Upon my word I
cannot remember now why I assessed him at 11,000/. ;
this is for the year 1845, six years ago ; this has been
drawn out some months • I did not draw this out on
purpose ; I happened to have it ; I have no doubt that
I. had very good grounds.
You have just stated to us that the gentlemen in
the City generally overstate their profits ?—Yes.
Can you at all tell me what class of person this
was P—l should think that very likely he was a ware-
houseman, and the profits of a warehouseman are
generally considered to he five per cent. upon his re-
turns. Now having got the returns of one house, I
could by comparison tell pretty well what the profits
of a house in the same business, doing the same ex-
tent of business, would be.
Here is a very remarkable case, No. 617 ; the re-
turn was 8,0001. ; you assessed the party at 20,000/. ;
he appealed, and he paid 12,000/.; there was a great
mistake on your part, and on his; do you recollect
that case at all P—l do not at the moment recollect
what those cases were. When I speak of merchants,
I am speaking of such houses as Messrs. Rothschilds,
Messrs. Baring and those houses, West India mer-
chants.

Cannot you find the name?—l do not remember
what the trade.is ; it is in- the ward of Coleman-
street.

I will give you another very curious case. Here
is No. 1,483, in the year 1846 ; the man returns
3,7201., and you have such very accurate information
that you assess him at 4,4231. ?—Yes.
Can you recollect that case ?—ln the three former
years the assessment is stated, that is the guide for
making the assessment in the following year. The
assessment paid upon in the three preceding years
would exactly produce 4,4231., and it is only fair to
presume that if for the last three years a person has
paid upon 4,400/. a year, and he is asked to make a
return of the average of those three years, what he
has paid upon is a very good average. I will answer
for it that that is the exact sum which he has paid
upon in the three former years: that is the very rea-
son why I take the three former years.
So that you would not take the chance of a man
having lost in the one year?—lf he has not proved
his loss, I think it fair to presume he has not had it;
he has the power under the Act of Parliament, to
prove his loss. power,,
this book made, from the first,
for the express purpose of inserting at the time of
making the assessment of the current year the actual
amount paid on the three former years ; and I never
allow an assessment for less, unless the party has ap.
pealed, and proved it to be less.
Generally, within the last year, has the return of
the profits of merchants been less than it was the
preceding year ?—ln the year 1850 (the assessments
are not quite perfect), the amount of duty in the
city of London was 203,7701. ; in the year 1849 it
was only 198,0001., so that there was an increase of
5;000/. duty.
How is it in the present year ?—ln 1851 we have
done nothing yet, because the papers are not
printed.
Mr. RICARDO—If a merchant or trader returns his
profits at a smaller sum than the average of the three
preceding years you surcharge him ?—No ; I should
apply to him first. This is the form.
Mr. ROEBUCK—" In reply to your letter, I beg to
inform you that the assessments actually paid by you
under the Income-tax Act for each of the three pre-
ceding years are as stated—viz., in 1842, 653/. ; in
1843, 6001 ; in 1844, 6001." Those amounts are
added up, which make 1,8531., and then the division
makes it 6171. on the average; " which is considered
to be the proper amount for the current year, and the
assessment has been made accordingly ?"—Yes ' • that
was a letter in explanation, after the party had been
applied to for a return, and had not complied with the
request made to him.
That is your letter ? —That is my letter ; that is
not exactly the letter which is sent; it is a little va-
ried ; that is the letter as sent to him with the notice
of charge, explaining why he had been charged be-
Y. 90 IJ_itrPtrePteatl.llloX-401119rWereeA9WP97144-9-@-

Was his last return 600/. ?—No doubt about it.
Then the year before was 600/. also ?—Yes.
Then upon these two years 1843 and 1844 he paid
on 600/. ?—Yes.

In 1845 you insist that it was 617/. ?—That was
the case of a party who had returned, if I remember
rightly, about 300/. ; having in three former years
paid upon 6001. I could not permit him to go down
at once to 3001. without explanation. I applied to
him for an explanation and he would not give it to
me. The Commissioners and myself made an esti-
mate of 6001. a year, giving him notice ; I sent him a
copy of that letter.
And are you quite sure in your recollection that he
returned 3001. that year ?—lt was less than 6001. I
do not know the exact sum. _

Your only- ground for supposing that he was
wrong was, that he had paid a larger sum the pre-
ceding year P—Certainly. I consider it my duty
when making the assessment, having a register of
the assessments of previous years, to look at the
last three years to see what has been paid; other-
wise a person who has paid upon 6001. might re-
turn 1501.

Might it not be that it was so ?—lt might be so,
but I should require explanation. I should ill per-
form my duty by taking a return because it was sent
to me.
Mr. J. WILSON —ln the first instance, when you
fled a return less than the preceding return, your
course is to ask for an explanation of the difference ?
—Generally so.
If you receive an explanation which appears to be
satisfactory, you take the new return ?—I take the
explanation to the Commissioners, and we discuss the
matter separately. If the Commissioners are satisfied
I have no reason to object ; the return made by the
party is accepted.
For example, if a man were to say that in the
last year he had had unusual losses in his business,
if you had no reason to disbelieve his statement,
you would take it for granted that it was so, and
accept such a return P—No ; I require his statement
in writing.
I am supposing that he makes that statement to
you in reply to your first letter, when you ask
for a reason ?—I never take any statement except
it is in writing. I Lever take upon myself to act
on any statement without the consent of the Com-
missioners.
Mr. ROElSUCK—Supposing he should say that he
could satisfy you by his books, should you look at his
books ?—lf he chose to bring his books I should not
object to it, though I have no right to them.
Have the Commissioners always been guided by
the books ' • supposing that the books made out a clear
and complete case of loss, would you accept that as a
proof of the loss ?—No doubt about it, if he gave a
statement in writing; not myself, but the Commis-

sioners.
If the books were brought to you, and the books
proved a clear case of loss, would you accept that as
sufficient evidence of that loss ?—No doubt about it.
In every case ?—ln every case, unquestionably.
And are you quite prepared to say that in all those
cases in which such loss has been so proved the evi-
dence has been admitted, and the Commissioners have
acted upon it ?—No doubt about it ; I have not the
slightest doubt.
In every ease ?—ln every case.
Not only in London, but in other parts of the
country ?—I do not know of any case where the party,
has shown that a loss has existed in which the Com-
missioners have not allowed it.
I ask you whether that is the rule of the Commis-
sioners, not only in London, but in other parts of the
country ?—I do not know what is done in other parts
of the country.
In every case in which it has been brought before
the General Commissioners in London that has been
the rule upon which they have acted ?—I take upon
myself to say so, in every case in which a loss has been
absolutely proved.
Mr. J. WILSON—Do you speak of every case
Nlvfi tthhien
pya or
tui re
so
swp np e pa
la rt iulr
upon
c a
the district
eav e and
average
eof practice
three
y ?en r---s,
if at the end of the year after the return has been
pm
theraodfiet ,
satl
itihi
Commissioners
h the three
the y
we
year's rlisu
n dpreviouso
business
übtedal
undoubtedly
loss
eal
ir
allow
hwwa
sii
tl
accrued,n
ngaiev
dis-
charge a
the assessment; they are bound to do so.
When you speak of what has been the invariable
practice of the Commissioners, are we to understand
you to confine your _observations to the practice
within your particular district ?—My district only. I
do not know anything about any other district.
Mr. ROEBUCK—Ought not the assessment to be
made upon the year's profit ?—No, excepting with
regard to professions. As respects professions, it is
the preceding year ; as respects trade or a merchant,
the party would make up the return upon the average
of the three preceding yew.

That I suppose is the means of getting at what he
probably will make ?—Just so, as a mere estimate.
Then, if I can give you evidence of theactual fact,
do you put by the evidence nod take the sstimate, or
do you take the actual fact ?—The 1331 section of
the Act provides, " That if within or a
the end of
the year current at the time of *eking any assess-
ment under this Act, or at the end' of any year when
such assessment ought to have been made. any person
charged to the duties contained in Scledule (D),
whether he shall have computed his profits or gains
arising as last aforsaid, un the amount tlkreof iu the
preceding or current year, or on an avenge of years,
shall find and shall prove to the satisfiction of the
Commissioners," it does not say in whit way, "by
whom the assessment was made, that
his profits and
gains during such year for which the computation
was made, fell short of the sum so computed in respect
of the same source of profit on which the computation
was made, it shall be lawful for the said Commission-
ers to cause the assessment made for such current
year to be amended in respect of such source of profit
as the case shall require."
Reading that compulsorily, it means, I suppose,
that if upon a given year, say 1850, I prove to you
that I have lost on the whole of my transactions in-
stead of gained, you are to take that proof of my
profit and loss of that year, and noteto go back to the
two preceding years ?—No ; to take your return for
that year, having been made on t''ee average of the
three years.
But it was not; the Act conte- ayes that I need
not make it ?—This speaks of an aset;ssinent.
" Whether he shall have' computed his profits or
gains arising as last aforesaid, on the amount thereof,
in the preceding or current year, eti on an average of
year344o that .his tbturn migfit hive been ettie-year ?
—Yes.

MHe has a right to make his return upon his last
year's profit or loss ?—No ; this is dealing with the
assessments.

Not at all ; " whether he shall I ne computed his
profits or gains, arising as last afores on the amount
thereof in the preceding or current year ?"—Of course;
because that is intended for a professional man as
well as a merchant. Professional men are equally
charged as merchants, and a professional man would
make his return upon one year.
" Any person charged to the duties contained in
the Schedule (D) ;" supposing that one of those
persons is a merchant, and he makes his return upon
the last year ?—lie cannot make it upon the last
year.
May not " any person charged to the duties con-
tained in the Schedule (D)" return his profits as
computed "on the amount thereof in the preceding
or current year, or on an average of years ?"—Per-
sons chargeable under Schedule (D) are of two
classes, professional and trading. A professional man
is bound to make his return upon the profits of the
preceding year, a trader is compelled to make his
return upon the average of the three preceding years,
and the 106th clause directs how that return shall be
made. After the return has been made, and the
assessment made upon that return, then you go to the
133 d section, in the case of a loss, in order that he
may take that assessment of the one year, supposing
he can prove a loss upon that current year ; and he is
entitled to such an abatement as he may be able to
satisfy the Commissioners his loss will amount to.
Mr. IticAano—lf he makes a loss he cannot, in the
first instance, return himself as having no profit, but
he will be assessed upon the average, and then he has
an abatement in respect of his loss ?—ln making his
return he would estimate his profits and gains upon
the average of the three preceding years, and there
are certain deductions to be allowed; among these
deductions are losses, repairs, implements of
trade, and so on; so that in making his return,
supposing he had made 3,0001. for each of the three
years, 9,0001.; but supposing his losses had been
1,500/., he would set off, after having stated 3,0001.
for each of the three years, against that the average
of the loss, .500/.; and then, having done that, when
making the assessment afterwards, if he should dis-
cover a further loss in the current year, the Commis-
sioners would deal with the assessment as made
upon the average of years, and take his loss upon
the current year, making such an allowance as he
could prove.
Mr. RoEßucK—Will you be good enough to show
me in tha Act of Parliament where that distinction is
made between the professional man and the merchant?
—lt is in the first rule applying to the second case
under Schedule (D), immediately following section
inn::Phd4 ffriat thELlMetnnigiltiOn Of-4111t.Y.-On

trade, and the next eiiit'WnFsainee-eteFt-- -
on employments shall be aionstrued tit extend to every
employment by retainer in any character whatever,
whether such retainer shall be annual, or for a longer
or shorter period; and to all profits and earnings of
whatever value, subject only to such exemptions as are
hereinafter granted. The duty to be charged shall
be computed at a sum not less than the full amount of
the balance of the profits, gains, and emoluments of
such professions, employments, or vocations (after
making such deductions, and no other, as by this
Act are allowed) within the preceding year, ending
as in the first case ;" which is on the sth of April, or
at such period as the accounts are usually balanced.
Is that all that you propound to me as drawing a
distinction between the professional man and the
merchant, and thereby compelling the merchant to
make the return upon his average of three years ?
—Distinctly so, because there are the rules set out for
charging.
I read that to be permissive upon the professional
man to make the return on one year; will you show
me were there is a compulsion on the merchant to
make it on the average of three years ?--The former
rule is, " The duty to be charged in respect thereof,"
that is in the margin. " Computation of duty on
trade ;" shall be computed on a sum not less than
the full amount of the balance of the profits or gains of
such trade, manufacture, adventure, or concern, upon
a fair and just average of three years, ending on such
day of the year immediately preceding the Near cif
assessment on which the accounts of tne said trade,
manufacture, adventure, or concern shall have been
usually made up, or en the sth day of April prece-
ding the year of assessment ;" that is, on the average
of the three years ending on the sth of April pre-
ceding the year of assessment.
Mr. RlCARDO—Supposiug the average that a man
has returned in trade has been 3,0001. a year on the
three years ; supposing that in the fourth year he
makes a positive loss in his business of 1,5001., is he
then assessed upon the 1,5001. ?—Certainly not. If
his loss overwhelmed the profit, he would be entitled
to set his loss against the profit, and he would be
assessed upon the balance. It might be that he would
prove a nil return, which would be allowed.
Suppose the following case. In 1847 I have made
a profit of 3,0001.; in 1848 I have made a profit of
3,0001 ; in 1849 I have made a profit of 3,000/. ; iu
1850 I have made a loss of 1,5001., not 1,500/. in de-
duction of 3,0001., but I have made a positive loss ;
how should I be charged then P—Upon showing that
you had made no profit whatever, you would be en-
titled to have the assessment entir 'y discharged.
Supposing on the fourth year 1 had not only made
no profit whatever, but I had lost e,500/., how should
I be assessed ; should I have to pay any income-tax at
all ?—Then you would be entitled to have the whole
of the assessment discharged; and, further, in making
your return of the next year youewould strike off the
first 3,000/. ; you would put 3,00, 7. twice, and against
the 6,000/. you would put the lot of 1,5001., taking
one-third of the difference for the next year's return.
Then I should be assessed upon 1,5001. instead of
3,0001. ?—You would be assessed upon 1,5001., be-
cause the average of :6,000/. would be 2,0001., and
you would set against that the average of 1,5001,
which- would be 500/. ; that would leave 1,5001. for
assessment.
On the fourth year I should not have to pay the
income-tax at all, having made a loss of 1,500/. ?—ln
1847, 1848, and 1849 there is a profit of 3,0001. each
year; then in making the return for the year 1850-
51, you would take the average of 1848, 1849, and
1850, which would be a profit for 1848 and 1849 of
3,0001. each year, and in 1850 a loss of 1,5001.
Suppose that in each of the years 1848, 1849, and
1850, I have returned 3,000/, and in 1851 my profits
are only 1,0001, what shall I pay in 1852 ?—You
would be entitled to the reduction of 1,0001., the
average of the three years producing 2,000/.
Mr. J. Weasost—The returns are made annually,
after the sth of April, upon the profits of the pre-
ceding tea-ee years ?—Yes.
If the average profit of the three preceding years
has been 3,000/., the return is made at 3,oool,—Yes.
Then, the assessment having been made at 3 0001.,
the tax dazing the current year is collected upon that
assesssneen.. 1) --.... es.
Suppose at the conclusion of the year, that is to
say, in the Altril following, the person discovers that
instead o 1 having made 3,0001., as he had presumed
he would make, according to the average of the three
preceding years, he hes made an entire loss upon the
year, having made no gain whatever; is he not en-
titled then to apply to the Commissioners to have the
assessment which he himself had made, reduced to
nothing; and even if he had paid the tax under that
assessment, is he not entitled to have that payment
returned ?—Yes ; that is the form used fur tha pur-
pose (producing the same).
If, instead of finding that he has made a loss at the
end of the current year upon which he has paid, he

has made a smaller profit than the average, that is
1,0001. profit, instead of 3,0001., which i 3 the case
put, he will be entitled to claim, not a reduction of the
2,000/. upon the average of the three preceding years,
hut he will he entitled to claim to be charged upon
the net profit of the year, that is, upon 1,0001. ?
Exactly so.
S 3 that, in fact, the principle of the tax is this, that
the return which is made after the sth of April is
merely a return which is intended to represent an
estimate of the probable profits of the current year ?
—ln anticipation of the profits, by which he is not
bound.

But that he is entitled at the end of the year to go
to the Commissioners and show precisely what the
profits of the current year have been, and that if he
has paid upon the presumed assessment he is entitled
to a return of the money ; and in respect of such por-
tion of the tax as he has not paid, he is entitled to a
corresponding reduction ?—Just so ; and he has the
money returned without any difficulty whatever.
So that in fact, though the trader makes a return
of the average income for three years, the Act only
contemplates that be shall pay upon the actual income
of the current year in which he pays ?—lf he attends
to his affairs es he ought. The time limited by the
Act of Parliament is three months; but we do not
confine him to three or even six months, but allow any
time before the account is settled.

Mr. RlCARDO—Suppose a merchant's average was
3,0001. a year, and in the fourth he gained 5,0001.,
would he be entitled to pay upon his average of 3,0001.
a year, or must he pay upon the 5,0001. ?—ln making
his next return he would take in his larger amount,
and pay accordingly.
Mr. J. WiLsott—But you having once accepted the
airatiaVrunder no -circumstances have you a right
to payment on the actual profits of the current year ?
—There is a time within which a surcharge can be
made if there is fraud.

But you having once accepted the assessment, and
there being no fraud, but merely an increased profit,
you have no means by which the trader can be called
upon to pay for that increased profit ?—No ; nor
would he be liable in that year, but he would upon
the next year in taking the average.
So that while the Act protects the trader against a
payment larger than the actual profit which he makes
in the current year, you have no means of calling
upon the trader to pay for any increased profit which
he may make over and above the estimate of the
three years which he has given ?—Not in that year.
The increased profit of that year would only come
to be included in the estimate of the next year as one
of the preceding three years P—lt would be taken into
consideration in the average.
Mr. ROEBUCK—Then we clearly understand that
the average of three years is not an iron rule, but that
it may be altercd and proved to be wrong by the
actual' experience of the year that has gone by ?
By the result of the year's business.
CHAIRMAN—In fact, the sum which the party
gives b€ing on the average of the preceding three
years is only an estimate of what he expects to make?
—Yes.

And if at tha end of the year he can show that he
has not made that average estimate, he is entitled and
would be repaid ?—He would be relieved accordingly.
Mr. J. Wiesosi—Can you tell us how many cases
there have been in your district in any one year of
drawback of payment under those circumstances ?
No, I cannot tell you that ; nor do I think the Com-
missioners have a record of it, strictly as regards the
return. The assessments are rather late in collec-
tion, perhaps January or February ; and if the parties
find that they are likely to lose they do not pay the
assessment; they wait, make their appeal, and get the
assessment reduced, without getting a return of the
money ; still they get the same relief as though they
have paid, and without the trouble.
Your first assessment becomes due in October ?
Yes; but I have never made it so early, except by
special assessment; I generally get it in collection and
the money paid by the beginning of November.
Can you give us a return of persons who have ob-
tained relief after their assessments have been accepted,
by corrected assessments ?.—Yes, where we have made
a return.

Whether a return of money, or relief in payment ?
—I do not know that I can give any cases of relief,
because the cases are not so distinguished, whether
they fall under the 1331 section or not. A man may
say, " I have made a return of 5,000/. ; I have not
paid the half-year, and I find that I ought only to
have returned 3,0001." The Commissionera probably
would nter his !TR* ter exired~
0 0 ao.
t would AV be under 1331-seetion ?—Yes,
strictly ; but they are not so particularly distinguished.
I can give yon a tolerable fair estimate.
The years are taken from the sth of April to the
sth of April ?—Yes.
How could a man ascertain that he was not going
to make the same profit upon the current year, until
after the sth of April ?—Sometimes he has made a
very great loss, and he would know at once whether
he ought to pay upon the return which he had made ;
he would not be likely to re-establish himself by the
end of the year ; it might be a total failure.
A man might know the general fact that he was
going to make less by the current year's business than
he had anticipated, but would it be possible for him
to know how much loss till the current year had ex-
pired ?—lt happened particular so in the year 1847,
at the time of the panic. Many who had made their
returns found that before Christmas, or very soon
after Christmas, their returns were perfectly useless.
That would be in cases of enormous loss such as to
engulph more than the profits ?—Exactly so, in par-
ticular times.

Had you many cases at the end of 1847 of that
character ?—A great many indeed.

Then the amount of assessment of 1847 as finally
altered, would be very much smaller than of the pre-
ceding year ?.--There were a great many who had
paid the assessment, and did not think it worth their
while to get the money back; a great many of them
were under composition, which did not expire till late
in 1848, so that they had to pay. I always issue the
tickets under the special assessments, to get the
money in advance if possible, and having paid the
money in advance they do not apply for it. The con-
tract is for three years, under composition. La 1847
the duty was 4,0001. less than in 1846.

Of course the 133 d section does not apply to cases
where there are compositions at all ?—No.
(To be continued.)

SURREY ZOOLOGICAL GARDEIVS.

SOUTH-LONDON FLORICULTURAL SOCIETY.
Yesterday the filth and last exhibition, for the present
season, of the Royal South-London Floricultural So-
ciety, was held in the Surrey Zoological Gardens. Not-
withstanding the unfavourable aspect of the weather in
the morning, the attendance was numerous. The show
of dahlias was uncommonly fine, and attracted great
interest both with professional growers and amateurs.
The roses were only indifferent. Amongst the miscel-
laneous plants were some superb specimens of lillium,
varieties speciosura rubrum, and lancifolium rubrum and
album. An oniedium papillio, or butterfly plant, ob-
tained much notice for the singularity of its flower.
Some very superior Ericas were exhibited, the most
distinguished varieties being the Vestita Cocciuia, Ar-
cheriana, and Eweriana. There wore also some excel-
lent spscimens of Diphlandinia, Allanaanda, Cloroden-
dron, Fallax, &c.
The show of fruit was meagre in quantify, and in-
different as regards quality, if we except two prize lots
of grapes, one bunch exhibited by Mr. Spray, who also
displayed a smell bunch, one of the, grapes of which
measured 4i. inches in circumference.
We subjoin the prizes:—
CLASS I.—PRIVATE GROWERS NOT CULTIVATING
FLOWERS, &C., FOR SALE.
For the test collection of Miscellaneous Plants, not
exceeding 15 pots (Orchideeus plants excluded), small
Gold Victoria Medal, Mr. Hemp; 2d best. Gold Albert
Medal, Mr. Over; 3d hest,
.large silver Victoria Medal
Mr. Harley.
For the bast twelve Dahlias, large silver Linnman
Medal, Mr. Robertson; 2d best, large Silver Albert
Medal, Mr. Black; 3d best, small silver Victoria Medal,
Mr. James; 4th best, small Silver Liuneean Medal, Mr.
Moseley; sth best, small silver Albert Medal, Mr.
Bennett; 6th bust, Bronze Medal, Mr. Allen.
For the best twenty-four Dahlias, Gold Albert Me-
dal, Mr. Edwards; 2d best, large Silver Victoria Medal,
Mr. Weefion; 3d best, small Silver Victoria Medal,
Mr. Hopkins; 4th best, small Silver Albert Medal, Mr.
White Henry.
For the best six Fancy Dahlias (dissimilar blooms,
in stands), small Silver Linnzein Medal, Mr. Black; 2d
best, smell Silver Albert Medal, Mr. Edwards; 3d best,
Broaze Medal, Mr. Pope.
For the best collection of Cut Flowers, not less than
24 s( perate and distinct varieties, named (to he exhibited
in the growers' bexes, painted green, all others will be
excluded), small Silver Victoria Medal, Mr. Hemp; 2d
3d best,
best, small Silver Linnman Medal, Mr. Harley;
smell Sliver Albert Medal, Mr. Young.
For the best collection of Verbenas (12 dissimilar
blooms, three trusses each, to bo exhibited in the
growers' boxes, painted green), small Silver Lies,m in
Medal, Mr. Lochner 2d best, small Silver Albert
Bronze Medal, Me, Re.
bMineisloanl: Mr. Young ; 31 heat.
For the best collection of six baskets of Ripe Fruit (six
grapes excluded), smell Silver Linesean
Brown • 2d best, small Silver Albert
sorts,
Medal,p andG.
Medal, Mr. Jarvis.
For the best basket of Grapes (three bunches), small
Silver Albert Medal, Mr. Yarnell ; 2d best, Bronze
Medal, Ur. Atkins.

[PRICE SD,

CLASS IL—NURSERYMEN, AND ALL PERSONS GROWING
FLOWERS, &C., FOR SALE.
For the best collection of Miscellaneous Plants' not
exceeding 18 pots (Orchideous plants excluded), Gold
Albert Medal, Messrs. Rollisson ; 2d best, large Silver
Victoria Medal, Mr. Pamplin.
For the best collection of Roses (in bunches, to be ex-
hibited in the growers' boxes), large Silver Lineman
Medal, Paul and Son ; 2d best, large Silver Albert
Medal, Mr. E. P. Francis.
For the boat twenty-four Dahlias (dissimilar blooms,
in stands), large Silver Victoria Medal, Mr. Turner;
2d best, large Silver Linemen Medal, Mr. Keynes; 3d
best, large Silver Albert Medal, Mr. Barnes; 4th best,
small Silver Victoria Medal, Mr. Bragg; sth best, small
Silver Lineman Medal, Mr. Drummond; 6th best, small
Silver Albert Medal, Mr. Legg.
For the best twelve Fancy Dahlias (dissimilar blooms,
in stands), small Silver Victoria Medal, Mr. Turner; 2d
best, small Silver Linemen Medal, Mr. Keynes; 3d best,
small Silver Albert Medal, Mr. Barnes.
For the best twelve Hollyhocks (dissimilar, in spikes
not exceeding from 12 to 15 inches in height, in the
growers' boxes), small Silver Victoria Medal, Mr. Cba-
ter; 2d best, small Silver Lineman Medal, Mr. Bragg;
3d best, small Silver Albert Medal, Mr. Paul.
For the best twenty-four Verbenas (dissimilar blooms,
three trusses each, to be exhibited in the growers' boxes,
painted green), small Silver Linemen Medal, Mr. G.
Smith;
2d
bbeesstt' smallcollection
twenty-four separate and distinct varieties, named, to'
be exhibited in the growers' boxes, painted green, all
Silvoefr Albert Medal,
Flowers
(not Mr.
lessS Stewart.
For
than
For the
others will be excluded), small Silver Linemen Medal,
Messrs. Rollisson; 2d beat, small Silver Albert Medal,
Mr. Clark.
For the best basket of Grapes (3 bunches), small Sil-
ver Albert Medal, Mr. Sparrey.
OPEN TO BOTH CLASSES.
For the best Pine Apple, Bronze Medal (second prize),
Mr. Jarvis.
EXTRA PRIZES OFFERED BF MEMBERS.
By John Bushell, Esq., open to both Classes.
For the best Glass of Honey in the comb, small Silver
Albert Medal, Mr. Dutton.
By Mr. James Dickson.
21 best, Bronze Medal, Mr. Ramp.
By Subscriptiou—to Amateurs.
For the best twelve Hollyhocks (single blooms, dissi-
milar, to be exhibited ire the growers' boxes, painted
green), large Silver Albert Medal, Mr. Black; 2d best,
small Silver Victoria Medal, Mr. Crnikshank.
By R. W:Dutton, Esq., open to both Classes.
For the best collection of Ripe Fruit. four sorts, in-
cluding pines and grapes, small Silver Victoria Medal,
Mr. Ramp.
By Mr. T. Barnes, of S:owmarket, to Amateurs.
For the best three blooms of Barnes' " George
Glenny" Dahlia, small Silver Victoria Medal, Mr.
Black; 2d hest, small Silver Lineman Medal, Mr. Cook.
By Mr. U. Turner, of Slough, to Amateurs.
For the best six Dahlias (not fancies) bent out by him
in 1851, small Silver Victoria Medal, Mr. Black ; 2d
best, small Silver Lineman Medal, Mr. James; 3d best,
small Silver Albert Medal, Mr. Robinson.
By Mr. R. Seldon, open to both Classes.
For the best Floral Device, small Silver Victoria
Medal, Mr. Hook.
Wax Flowers, Bronze Medal, Mrs. Lemare.