The Sun.
London, England, 1851-09-03 00:00:00

: SEPTEMBER 3 1851.
N°. 18,392.] LONDON, WEDNESDAY EEVNK G S

Two large and closely•printed Volumes .Octavo, 27. iSs.
MANUAL OF CHEMISTRY.
By W. T. BRINDE, F.R.S., Professor of Chemistry at the
Royal Institution.
Six!.h Edition, considerably enlarged, and embodying all recent
Discoveries in the Science. With Index, giving more than 11,000
Referance3.

By the same Author,
TABLES OF CHEMICAL EQUIVALENTS, WEIGHTS,
MEASURES, Sc.. On Five Large Sheets. 3s. 6d.
I)ICTIOFARY OF M S.TERIA MEDICA AND PARMACY.
Octavo, 15s.
London: John IV. Parker and Son, West Strand.

This day, price Is.
OUTLINES OF THE HISTORY OF IRE-
LAND. With Examination Questions. By 0. COCRAYNE,
M.A., one of the Classical Masters in Kines College Scheel.
By the same Author.
OUTLINES OF THE III:STORY OF FRANCE. Second Edilon,
with Additions, Is. 31.
CIVIL HIS anti OF THE JEWS, from Joshua to Hadrian.
Second Edition, with Maps, 4s. 6d.
London: John W. Parker and Son, West Strand.
H E

AR T-J O U R N A L
ILLUSTRATED C &TALOGUE
OF THE GREAT EXHIBITION OF 1151.
This interesting and valuable Volume is now ready for delivery at
the price of One Guinea, elegantly baund. It consists of 404 pages,
and contains Engravings of nearly 2,000 Works of Art and Art-Ma-
nufacture; together with a Table o: Contents, a History of the Ex-
hibition (illustrated by large Exterior and Interior Views), and Es-
says by several learned Professors on the leading objects of the Ex-
hieition.
Early application for this volume is advisable, as it cannot be re-
printed, and there is no doubt of its largely increasing in value.
The volume will be supplied by any bookseller in town or country.
Publisher : George Virtue, 25, Paternoster-row.

THE LATE FATAL ACCIDENTS
INSURANCE against ACCIDENTS of ALL KINDS, whether
frem Falls of Houses, Fires, Railway Collisions, Explosions or any
other cause whatever.
:ACCIDENTAL DEATH INSURANCE COMPANY,
Bank-buildings, Lothbury, London.
Incorporated under 7th and Bth Vic., c. 110.
CHAIRMAN—KEN YON S. PARKER, Esq., Q.C.
Distinctive Features of the Company.
A fixed payment in case of death from accident or violence.
To Insure 1001. by Annual Payment.
Class I. I Class 11. I Class 111.
2s. 6d. st. 7s. 6cl. to 40e.
Single Payment for Life, Class 1., 1/. Is.
A fixed payment in case of death from accident or violence, with
a fixed weekly sum in case of non-fatal injury, and an allowance for
medical expenses.
To insure 1001. on death, 1/. per week compensation, and 21. for
medical expenses, by annual payment.
Class I. 1 Class 11. I Class 111.
12s. 15s. 20s. to 50s.
A fixed sum on death by accident while travelling on a railway, with
compensation in case of non-fatal accident, by annual payment.
To insure £lOOO . • .. 10s.
500 • • • . 7s.
300 .• .. 6s.
Prospectuses, with further information, may be had at the offices
the Company, or from any of the Company's Agents.
WILLIAM YOUNG, Secretary.

BOUTON'S DIORAMAS.
ST. MARK'S, VENICE, and FRIBOURG, SIVITZERLA.Na
Just,Opened, at Hungerford Hall, Strand, the above unrivalled
DioraKinas, which are exhibited daily at One, Two, Three, and
Four P.m.
Admission, One Shilling—Reserved Seats, Two Shilling:.
Illuminated and Grand Bazaars open from Ten sat., to Ten P.m.
Admission Free.
Application for the remaining Stalls and Counters to be made to
the Manager, Mr. E. Poure.

THE GREA.TESr WONDER IN LONDON IS
BATT Y'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 other 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 Francon', the First Equestrian of the
day, who will appear with his highly-trained Steeds, iu addition to
the present accomplished Artistes.
FRIDAY—Mr. Hampton, the :celebrated Aeronaut, will make ais
Ascent in his magnificent Balloon the Erin-go-Bragh. precisely at
Half-past Six o'clock.
Mr. Batty has much pleasure in announcing to his Patrons that
TO-MORROW, September 4, there will bo a Grand DAY PER-
FORMANCE. Doors open at One, to commence precisely at Two.
The entertainments in the Evening as usual.
Doors open at Five. Performance to commence precisely at Six.
Private Boxes
Admission to the Reserved Seats - 3s. Od.
First-class do.
Second do.
Third do.

CREMORN 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 entire new scenery,
appointments, &e., of the most magnificent description, arranged by
the Deulin Family.
THIS DAY and SATURDAY—Grand Italian Fetes, and Night
Balloon Ascents, with Fireworks.
THURSDAY—By particular desire, the Representation of the Grand
Naval Fete at half-past 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 she sanction of the di-
rectors of the Citizen and Iron Boat Companies. T. B. Simpson has
the hcnour 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 for this occasion.
The River Esplanade is the only place in London where a spectacle
of this magnitude can take place. Tin Pyrotechnic department un-
der Chevalier Mortram. Grand Balloon Ascent by Lunardini.
FRIDAY —A Grand Balloon Ascent by the celebrated Spanish
Aeronaut, Giuseppe Lunardini, in the Royal Cremorne Balloon, at
Seven o'clock.
At Four o'clock in the Afternoon, and half-past Eight Evening,
Francont's celebrated Equestrian Troupe, from Le Cirque National
de France, no charge made for the Four o'clock performance.
M. Bosislo, 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 Maiesty's
Ball at Buckingham Palace. Exhaustless entertainments daily, in-
cluding the Bosjesmans or Bush People, Deulin's Ballet the Star of
lieauty, the Ethiopian Serenaders, the double-sighted Youth,
Cantello's Egg-hatching, the Bowling Saloon, &c. Doors open at
half-past Two, admission Is., Children half-price. The hotel affords
every accommodation for private and public dinner and :Roper 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 Runday the Gardens aro open in the afternoon for refreshment,
admission by refreshment card bd. Table d'Hote at Four and Six
o'clock, 2s. 6d.

REMOVED to No. 9, GREAT WINCHESTER-STREET, OLD
BROAD-STREET, ROYAL EXCIIANGE.
CARSON'S ORIGINAL ANII-CORROSION
PAINT, specially patronised by the British and other Govern-
ments, the llon. East India Company, the principal Dock Companies,
most Public Bodies, and by the Nobility, Gentry, and Clergy for out-
door work at their country seats. The Anti-Corrosion is particularly
recommended as the most durable out-door Paint ever invented, for
the preservation of every description of Iron, Wood, Stone, Brick,
Compo, Cement, &c., work, as has been proved by the practical test
of upwards of GO years, and by the numerous (between 50 i and 600)
testimonials in its favour, and which,: from the rank and station in
society of those who have given them, have never yet been equalled
by anything of the kind hitherto brought before the public notice.
Lists of Colours, Prices, together with a copy of the Testimonials,
will he sent on application to Walter Carson and Son, No. 9, Great
Winchester-street, Old Broad-street, Royal Exchange, London.
No Agents.—All orders are particularly requested to be sent direct.

MEDICAL ADVICE ON THE SECRET INFIRMITIES or
YOUTH AND MATURITY.
With Plain Directions for their Prevention and Cure.
FIFTY COLOURED ENGRAVINGS ON STEEL.
Jist published, in French, English, German, Dutch, Spanish, and
Italian, in a sealed Envelope, 2s. 6d., or post-free, from the
Author, for forty-two Stamps,
SELF-PRESERVATION; a
Medical Treatise on the Physiology of Marriage, and on
the Secret Infirmities and Disorders of Youth and Maturity,
umally acquired at an early period of life, which destroy
tee physical and mental powers, diminish and enfeeble the natural
fa nlings, and exhaust the vital energies of Manhood ; with Practical
0 ,crvations on the certain Prevention and successful Treatment of
Nervous Debility, Local and Constitutional Weakness, Syphilis,
Stricture, and all Diseases and Derangements resulting from 'nits-
c *ellen, as adopted by Lallemand, Ricord, and other eminent mem-
bers of tho faculty in France. With Fifty coloured Engravings,
Illustrating the Anatomy, Physiology, and Diseases of the Re-
productive Organs, explaining their structures, uses, and functions,
and the various Injuries that are produced uses,
by by solitary
habits, excesses, and infection.
BY SAMUEL LA'MERT, M.D.,
37, BEDFORD-SQUARE, LONDON.
Doctor of Medicine. Matriculated Member of the University of Edin-
burgh, Uonorary Member of the London Hospital Medical Society,
Licentiate of Apothecaries' Hall, London, Member of the Hunterian
Medical Society of Edinburgh, dec., Eke.
This work contains a plain and complete description of the ana-
tomy and physiology of the reproductive organs, and of their relative
conditions in health and disease. Dr. La'Mert, who has taken the
highest medical honours, as evidenced by the diplomas and testimo-
nials inserted in the work, is the only legally qualified medical man
who has exclusively, and for many years, devoted his studies to
the treatment of these complaints. He may be consulted with ad-
vantage by all those whose constitutions may have become debili-
tated through secret practices acquired ia youth, or by the excesses
of later years, whereby the pleasures of life are marred, the objects
of marriage frustrated, and existence itself rendered a term Of tin-
ileasing misery and regret.
Published by the Author, and may he had of J. Gilbert, 49, Pater-
noster-row ; Hannay, 63, Oxford-street ; Starie, Titchborne-street,
Haymarket ; Gordon, 146, Leadenhall-street ; Mann, 23, Cornhill,
or free by poet for forty-two stamps, from the author's residence, who
may hol eenentted on these disorders nereonallv, or by letter ,daily,
from Ten till Two, and from Six till Eight.

R. CULVERWELL'S NEW WORKS,
To be had of Sherwood, 23, Paternoster-row ; Carvalho;
147, nest-street; Mann, 39, Cornhill; or direct frem the author,
price One Shilling eacEhN;
jboyypmosEt,NlTs. 60dF.
LITE.

"Health, Recreation, and rational Use of Time."
CONTINTE—EarIy Rising—Spriag and Summer Mornings—Ex-
c aeons about the Environs of London—The Parks, Lanes, Hills,
High-roads, and other pleasant places—Country
Tlc°lrpesstsandridßicam%les—The Sea—London at Night—Evening. at Home
—Music—The Dra.-ha—On Eating, Drinking, Sleeping, Bathing, Air,
R zt, Ease, Occupation, &a., tco.
IL

FRAGMENTS FROM TRIVoI MOIMTAMS. Two You.
I.
A 4/ISIT TO THE LAKES; SKI ETCH OF EDINBURGH, 60.
Vol. .
VE(4 LAKEdii 01 KILLARNEY ; REMINISCEIS
DUBLIN, &O.
WHAT TO EAT, DRINK, AND AVOID.
"That three store years and ten our course may ran."
A popular review of almost every form (cause and cure) of ner-
vausly-debilitated health and enfeebled constitution, that harasses
tie young, besets the man of pleasure, business, or study, and em-
tters old ago, with tables and rules for the diat and physical rev.
la'ion of every-day life.

[CPS or

THE PASSIONS.
s What pazsions hurt the body—what improve,
Truths as reined as Athens ever heard."
Fi,n3JECT -Lite's pilgrimage, from infancy to old age. The advent
of t3O passions. Chastity and its infringements. The casualties of
licsationtness and dissipation, with illustrations, graphic, narrative,
aid reniediative. Advocacy of early marriages.:
V.

THE MARRIAGE STATE.
" To be or not to be, that is the question."

Pit xix.istrani—Lawa and obligations of nature, society, and re-
-11„ton regarding marriage, to be observed by either sox. Time and
a 13ICC, on both sides, as to age, temperament, complexion, and
ti ;nye, to secnro healthy offspring, with the art of rearing them.
enyalcal defectiveness and its removal. Sterility and its conversion.
By B. J.
cn..,,. vra,
uLtyTERw-rr,Lif
elm (1841), 11.R.C.5. (1827), L.S.A.
~,
And rOrangie Referee in these
natters. Reception hours daily till Five. Evenings, Seven till
ine. 10, Argyll-place, Regent-street.

NEW COSTUME FOR LADIES.—The following pa•-
rAgraoh, extracted from a London paper (November, 1794),
would lead to the conclusion that the agitation regarding
costume now going on in America is not entirely novel, the
Turkish fashion having been introduced unsuccessfully into
this metropolis in the last century :—" The young ladies of
haut ton, who have invented Turkish fashions, will not be
surprised if their husbands should follow their example, and
adopt the Turkish taste fur variety. No man of sense can be
long attached ;O aucti 444i1ClitY1'..iY.Qtes and Queries,

PRICES OF SHARES

N BANKS, ASSURANCE, AND OTHER COM-
PANIES' STOCK.
From the Official List.

fCIDL/SIIED EVERY TUESDAY AND FRIDAY EVENING.

LONDON, TUESDAY, SEPTEMBER 2.

ZOINT-STOCIE 3311.NX13.

Dividend Amount
Name of Company. per of Paid. Price.
Annum. Share. 1-
-.. . - ---- --_ ___ s
l s. d. 4 s. d. 8
Australasia ....•• •• •• 41. per cent. 40 0 0 40 0 0 - ,
BritshNorth American 51. percent. 50 0 0 50 0 0 -
Ceylon .. •... •••• • • - - 25 0 0 25 0 0 -
Commercial of London 61. per cent. 100 0 0 20 0 0 -
Colonial.. • • - .
Gloucestershire •••• •• 15/per cent. - - -
lonian .. •• ••-•• •• •• 6/. pr cont. 25 0 0 25 0 0 - 1
London and County .. 61. per cent. 50 0 0 20 0 0 -
Lendn and Westminstr 61. per cent. 100 0 0 20 0 0 29 1
London Joint-Stock .•• 6/. per cent. 50 0 0 10 0 0 - (
Provincial of Ireland.. 81. per cent. 100 0 0 25 0 0 42
Ditto, New.- ... •• • 81. per cent. 10 0 0 10 0 0 - '
Rational of Ireland .. I bl. per cent. 50 0 0 22 10 0 -
Rat. Provncial of Eng. 61. per cent. 100 0 0 35 0 0 - 1
Ditto, New. •••• • •• 51. per cent. 20 0 0 10 0 0 -
South Australia -. •• •• 6/. per cent. 25 0 0 25 0 0 - '
Union of Australia.... 6/. per cent. 25 0 0 25 0 0 - 1
Ditto - 210 0 - ,
Union of L0nd0n..... 71. per cent. 50 0 0 10 0 0 14% i
Union of Madrid ..... . - 40 0 0 40 0 0 -
IN SITILANC IS COMPANIES. '
Dividend Amount
Name of Company. per of Paid. Price
Annum. Share.
----- -,-- -.--
1 ~.
Albion -•••••• •• •• •• 31. 10s. 500 0 0 50 0 0 86
...Mance Brit. and For. 71. 148.!6d.b5. 100 0 0 11 0 0 213{
Ditto Marine. •• •• • • hi/. p.c.& bs. 100 0 0 25 0 0 40
Atlas .••••••••
Argus Life •••• . • • • 41. per cent. 100 8 0 16 0 0 -
British Commercial.. 78. 6d. 50 0 0 5 0 0 6%
Clericl,Med.& Gen• Life spr ct.& bs. 100 0 0 10 0 0 25
4/. 100 0 0 10 0 0 81
14s. 50 0 0 5 0 0 15
F.P~le .
Eqity and Law •• 434 per cent. 100 0 0 5 0 0 4'5,3'
Europcag Life ••• • • 10s. 20 0 0 All paid. 11%
General ••••••• • • • •• - 5 0 0 5Ni,
o
Glove . ••• • • • •••• • • 61. per cent. Stock. 9 9 133
Guardian .... •.•••• • • 5/. per cent 100 0 0 45 0 0 53%
Imperial Fire •• ••• • •• 121. per cent.,soo 0 0 50 0 0 245
Imperial Life •• • • .•• • 12s. 'lOO 0 0 10 0 0 18
Indemnity Marine •• .• 11. sh. & I,s. 100 0 0 20 0 0 50%
Law Fire ••••• - - •• :IL& 2s. bs. 100 00 I 210 0 2%
Law Life............- 100 0 0 10 0 0 4634
Legal and General Life - 50 0 0 2 0 0 434
London Fire •• •• - -10 s. & bs. 25 0 0 12 10 0 19
London Ship - • ..• •• -10 s. & bs. 25 0 0 12 10 0 19
Niarine -•••••- - - 15s.per share 100 0 0 lb 0 0 15%
Ifed.lnvlid&Gen.Llfe 4%1. per et. 50 0 0 2 0 0 23q
Monarch ••••••• • •• •• - 5 0 0 1 0 0 1
National Lean Fund•• 51. per cent. 20 0 0 j 2 10 0 234
Palladium Life 5l. per cent. 50 0 0 2 0 0 -
l'hcenix .. .. . ....... • • 3/. p. sh. 11c bs. - - 156
Professional Life.. •• - 51. per cent. 6 5 0 010 0 175.6 d
Provident Life •••••• • • 11. ss. & bs. 100 0 0 10 0 0 30
Rock Life •••••• • • • • .• 58. 5 0 0 010 0 6%
aoyal Exchange W. p.ct. & bs, Stock, all 22134
lon Fire • • • • . • • •• .. - 6/. 10s. - I) 209
Ditto Life • - 48
United Kingdom .. -4/. p. ct.&bs. 20 0 0 4 0 0 4
U'Alversal Life. ••• •• • • 10% ct.&bs. 100 0 0 10 0 0 -
Victoria Life •• .. - 4 12 6 534
WA.TER.AI7OI&/LS.
Dividend Amount
Name Of Company. j per of Paid. Price.
Annum. Share.
---------• - -
£ s. d. 4 e. d.
East London. ..... •• •• 81. per cent. 100 0 0 - 151
Grand Junction ••• • • • 4/. per cnt. 50 0 0 - 69
Kent- •••••••• .• • • •• 41. per cut. 1100 0 0 - 784
Lambeth •••••• • • • • •• 51. per cnt. 100 0 0 - 97
New Rivr Lndn Erdge 41. Os. - - 5734
Vauxhall' ••••••• •• •• 51. per cut. 100 0 0 - 97
West Middlesex • . . 61.05. pr cut. - - 108
DOOMS.
Dividend Amount
Name of Company. per of Paid. Price.
Annum. Share.
-----. -. -
X s. d. X 6. d.
Commercial .......... 4/. pr cent. Stock. - 84
East and West Ind.a... 61. pr cent. Stock. -14 l
East Country - -
London - 51. pr cent. Stock. - 114
Ditto Bonds•• •• •• •• 4/. per cent. - - -
it. Katharine .. -••- 334 per cent. Stock. - 7936
Ditto Bonds •• • • •• 4%1. pr cent. - - -
Southampton -•••• •• 21. per cent. 50 0 0 50 0 0 17U
BRIDGES
Dividend Amount
Name of Company. per of Paid. Price.
Annum. Share.
----- _ - -.
£. s. d. X. a. d.
Hungerford •••••• • • • • - \ - - 15
Southwrk .• .. ••• • • • - 'lOO 0 0 - -
Ditto Nw of 736 p.c. ,70S. per cent. 50 0 0 - 16
Waterloo •••••• • • • • • • - 100 0 0 - 3
Dittr, Old Ann. of 81. 21. Bs. Od. - 60 0 0 25
• Ditto Nw ditto of 71. 21. 2s. Od. - 40 0 0 -
Vauxhall .......Ay. I 21. 70 10 3 - 18

Australasia ..........
Britsh.North American
Ceylon .. •• .. •• •• • • ••
Commercial of London
Colonial.. ....
Gloucestershire ......
lonian •• •• • .........
. _ Lon'

closr.a.z.s.
Annum. era nd
egi 'Divid
Names of .4 Dividend! Price. Names of ..•
Companies. 2 per Censpanies. t A
nn perune . Price.
ii
------
£
£I
Ashtn& Oldh 98 71. 140 3facclesileli . 100 21. 105. 50
Barnsley •• • • 160 - - Neate .. •... Rio , 161. -
i4rkiik&Abrg 150 51. 85 Oxford.. •• • • 100 ls'. 135
ttirmingham 40' 41. 93% !Peak Forest. 78 31. 18e. 70
Coventry.... 100 251. 200 Regent's .• •• 33 ii. 3s. 19%
Derby ••. • • 100. 61. 63 Rochdale.. •• 451 41. 42
P.llsmre&Chs 69 2/34 p. et. 35% Somrset Coal 150 71.105. -
lrand.T unctn 1003/.pr.ct.i 57 Do•Lk Fd St 12 61. p. c. -
Do., 6 pr. Ct. 10 61. pr. et. 11 Stffrd& Wore 140 . 281. 405
Grand Surrey 100 21. Os. 32% Shrewseury.. 125
Grand Union 100 1/. 10s. 24 Stoarbrldge.. 145 201. 290
Kennt& Avu 39 4s. Od. 6 Severe and! 21. Os. 24
Lancaster . 100 41. - Wye Rail. t 261
Leeds& Livrp 100 201. 405 Warwick& /
Leicester ..•• 100 51. 66 Rirming. 3 1001 41. 40
Leicstr &Nth 83 41. 44% Warwick&l ioo Bl. 28
Loutzhborogh 142 701. 510 Napton..
Monmouthsh 100 - - Worcstr &1 1
Nintgeniryshi 100 - - Birming. 378 31. 40%
1 11e1tnMwbry1100 - - Wilts & Tlrks -' 1 ls. 6d. 734

rADVERTISEMENT.3—HoIIoway's Pills for the Cure
of Dropsical Affections.—The causes of this direful disease
are various ; it is often engendered by the morbid state of the
system, whereby the free circulation of the blood is impeded,
or it may originate from some preceding complaint. The first
thing to be done in order to effect a cure is to remove any ob-
structions, by purifying the blood and causing the discharge
of the superabundant fluids from the body; for this purpose
take Holloway's Pills, as they possess such cleansing proper ties
that the dropsical patientis gradually restored to health, and
the whole frame is permanently renovated. These Pills may
be safely taken by male or female, at all periods of life.—Sold
by all Druggists, and at Professor Holloway's Establishment,
244, Strand, London.
Bisnorrirc OF SIERRA LEON ,—The Rev. Owen
Emery Vidal, perpetual curate of Holy Trinity, Arlington,
Sussex, has been nominated, and is willing to go out, as the
first Bishop of Sierra Leone. The Archbishop of Canter-
bury and her Majesty's Government have signified their con-
sent to Mr. Vidal's consecration, if a moderate endowment
cau bo ;cloud, Cambridge Chronicle.

INCOME-TAX COMMITTEE.
(Continued from The Sun of yesterday.)
Our last instalment of the evidence taken by the
Income Tax Committee ended with the close of the
third day's examination. On the fourth day Mr.
Welsh was again called in ; we now continue the re-
port of his evidence:—
EDWARD WELSH, ESQ., CALLED IN AND FURTHER
EXAMINED.
CHAIRMAN—Can you state what number of those
parties whom you have mentioned to have been as-
sessed were charged in addition to their return by the
additional Commissioners ?—I have a return of that
kind for the year 1849.
[The witness delivered in the same, which was read.]
Will you state the number of persons who chose to
be assessed by the Special Commissioners ?—Two
hundred and fifteen ; that is clear of the compositions,
which of course are renewed ; there would be 198
compositions and 215 annual assessments by the Spe-
cial Commissioners, making 413.
Can you state what number of persons were charged
beyond their return by the Special Commissioners ?
—None in 1849 ; hut by myself there were 12 cases
of increase ; six of those were not appealed against ;
six of them were appealed against, and wholly con-
, firmed.
Lord H.VANE—The whole twelve were surcharged?
—Yes.
Mr. J. WILSON—Surcharged upon their returns ?
—Upon their returns ; the Special Commissioners can-
not assess without a reture
CHAIRMAN—Can you state the number for any of
the preceding years that chose to be assessed by the
Special Commissioners ?—I can give it, beginning at
1845. In the year 1845 there were 162 annual as-
sessments and 285 compositions. In the year 1846
there were 187 annual assessments and 285 composi-
tions, of course continuing from 1845. In 1847 there
were 208 annual assessments and 284 compositions ;
one had been vacated by death or bankruptcy, or
some other cause.
In those three years were any of those added to by
the Special Commissioners ?—Yes ; in 1845 there were
a great many ; I should think nearly 100.
Can you state what is the largest amount added on
any one occasion ?—I think one was a return at 5001.,
wbich was charged 15,0001.
Was that paid ?—lt was confirmed at 14,0001. upon
appeal.
And paid, of course ?—And paid.
Was that a merchant, or a banker, or what ?—A
warehouseman. That was an increase of mine. I
have a statement of some of the principal ones.
Will you state a few in the different classes ?—The
first case I have is No. 240, for the year 1845 ; the
amount returned was 3,000/. ; it was made 4,500/. ;
confirmed upon appeal, and paid.
Was that a trader, or in what class ?—I have not
the description; a trader of course. The next was
7,0001.; charged 10,0001.; confirmed upon appeal,
and afterwards compounded for three years, at the
increased sum of 10,0001.
Were those surcharges made by you, or by the
Commissioners ?—Generally by me.
It is your duty to report to the Special Commis-
sioners ?—Yes. I may state to the Committee, that
in making the special assessments I stand in precisely
the same position as the clerk to the Commissioners
does to the General Commissioners. The assessments
are made by me and certified.
Will you proceed with your statement.—The next
case of consequence is No. 395 ; return 10,000/. ;
charged 15,000/. ; confirmed on appeal at 11,000/.,
and compounded. The next case is one which I before
stated, No. 417 ; return 5001.; made 15,0001., and
confirmed at 14,0001., but did not compound.
Are these the largest amounts that took place in
that year?—No. In the next case, No. 430, the
return was 15,0001. ; charged 30,000/. ; appealed and
confirmed at 20,0001., and compounded for three
years. Then No. 491, return 5,500/. ; charged
11,0001.; no appeal; paid the assessment, but not
a composition.
Mr. J. WlLsoN—Have you those in a tabular
form ?—Yes ; they are not all the cases ; they are
just some few which I selected. I have a statement
for the years 1843, 1844, 1845, 1846, 1847, 1848,
1849, and 1850. There were more cases in 1845
than in any other year, because it was the year of
compounding, and they were looked after more
sharply.
[The witness then delivered in the document.]
CHAIRMAN—Have you brought a return of the
names of the Commissioners for general purposes,
and of the additional Commissioners ?—This is the
list stating at the bottom the names of the additional
Commissioners appointed from the body of general
Commissioners in each year, commencing in 1842 and
ending in 1848. In 1849 and 1850 I find that no
appointments were made, but that the Commissioners
of 1848 continued to act.
Does it appear by that table how often the addi-
tional Commissioners have sat contrary, as you state,
to the Act P—No ; I think the sittings of the Com-
missioners in the year would be about eight or nine,
including the additional assessments.
Are you correct in stating that you made no repre-
sentation on those points to the Board of Inland Re-
venue ?—I have on several occasions spoken to one of
the members of the Board, to explain that it was
irregular for the additional Commissioners to act in
their own cases, and some few months since, on re-
porting the state of the business of the district, I re-
ported that it was not done satisfactorily; that it had
for some months been getting behind; that for the
last few months the Commissioners had not met so
regularly as they ought. I have prepared a state-
ment of the times of making the assessments
throughout the years from 1842 to 1850, as well as
the times for making the special assessments. It will
be seen that the special assessments have generally
been made three, or four, or five months before any
of the others ; the first year there was delay, because
the Act did not pass till July.
Mr. RICARDO—The last tab\es of surcharges which
you have given in do not intjude the whole of the
cases in which you have surchiceited ?—For the year
1845 those are not the whole of'the cases; for the year
1849 they are the exact number; I have gone through
the assessments.
Lord 11. VANE—They are all the exact number,
except in the case of 1845 ?—I believe so.
Mr. RICARDO—How did you in the first instance
discover that these returns were so exceedingly con-
trary to the real facts ?—There is a great jealousy on
the part of the assessors to the assessments being
made by the Special Commissioners, because they
lose their poundage ; and sometimes the assessors in
bringing a return paper, which is required to be put
under an envelope for me for special assessment, re-
mark such a person ought to be assessed so and so,
without knowing what the return is ; merely because
they are perhaps a little annoyed that the return is
taken from them, and I always note those cases and
make inquiry. Ido not say that all the cases arose
from such an observation, but some of them did
others from the notoriety of the parties, as regards
their position in the City ; others perhaps from the
average of the three years. In making my special
assessments I have a form which enables me to state
in each year the assessment of three years; I never
allow the parties to be assessed at less than the ave-
rage of what they have paid three years previously.
Do you surcharge the party to that amount upon
no better foundation than the observation of the as-
sessor ?—No ; I should apply to the party first, but
where it is pretty clear that he is liable to a larger
amount he never sends me an answer, at least very
rarely obliged to make the assessment more.
CHAIRMAN--HgONY do you apply by letter ?—By
letter.
Mr. RICARDO—Then there is a great deal of diplo-
macy in discovering these things ?—Yes.
Have you no positive means of discovering them ?
• —A comparison between houses of the same business
• would give some idea, by the number of clerks and
persons they return. It is not an uncommon thing to
•34 ask the extent of the business done by a house, where
there is any doubt in my mind, of course without
mentioning any names of parties.
Mr. J. WlLsosi—Can you get an answer without
mentioning the name ?—I never mention the names ;
I instance the case of five or six houses.
CHAIRMAN—In the same line ?—Yes ; and it some-
times happens that the assessors are better able to
form an opinion of the business, and they always take
lei care to inquire.
Mr. J. WiLsoN—Then when you want to make
,
inquiry about the extent of any man's business, in-
stead of putting your question individually as to that
one house, you put five or six houses ?—As soon as I
have recorded on the assessment paper the returns
which I receive as to the average of the three years'
previous assessment, those that are satisfactory I dis-
pose of at once, but those I have any doubt about I
leave open and make the best inquiry I can ; some-
times I ask the assessors if they know the extent of
business done by such a house, and they tell me so
and so ; I never mention what the parties return.
In that case you mention the name?-1 cannot in
that case help mentioning the name.
CHAIRMAN—YOU ask of the assessors to the Gene-
ral Commissioners ?—Just so.
The assessors to the General Commissioners, in all
cases where parties elect to be assessed by the Special
Commissioners, lose the poundage ?—They do.
Do you get that poundage ?—Not a farthing.
Mr. EICARDO—In point of fact, then, under those

circumstances parties electing to be assessed by you,
are really assessed by the ordinary Commissioners ?
No; I do not think that the amount of the return of
any person who has required to be assessed by the
Special Commissioners has ever transpired in the city
of London since the year 1842 ; even my own assist-
ants cannot see the returns ; they are under patent
locks, and nobody can open them but myself.
The parties elect to be assessed by you; you have
told us that you received a hint from the assessors as
to the assessment which you ought to put upon them,
so that in point of fact you, receiving information
from those by whom they object to be assessed, assess
them according to that information ? No, not
always ; the assessors do not assess the par-
ties in any way except where they refuse to make
a return, and then they merely give the Commis-
sioners an estimate of their liability ; therefore the
information which they gi'e me in making my as-
sessment is tantamount to the information which
they are required by Act of Parliament to give to the
other Commissioners. They are required, on the
general Commissioners going through the returns,
and making their assessments on those returns where
no returns have been received, or even where they
have been received and are considered not satisfactory,
to deliver in a list and an estimate of the liability of
each party, and upon that evidence the Commis-
sioners make their assessments. Therefore I am
placed precisely in the same , position in making my
assessment as the general Commissioners place them-
selves, by giving these directions to the assessors in
, accordance with the Act of Parliament. I would beg
to add, that in no case have I ever made known to the
assessors the amount of any return to the Special Com-
missioners, nor that I should adopt the suggestions
which they gave.
CHAIRALAN—Does that remain solely known to the
Special Commissioners and yourself ?—Entirely so.
Mr. RICARDO—You have not explained to us, when
you have made these very large surcharges, upon
what information you have made them. You state
that you do not take the information from the ordinary
assessors ?—I take their information as far as they
give it me. Ido not always act upon it.
You get your information sometimes by inquiring
as to the extent of the business of these parties P—l
think it must be tolerably plain to the Committee
that, connected as I have been with the city of Lon-
don from the year 1842, and having been previously
a surveyor of the assessed taxes for 14 years, some
time in the city, formerly in Kent, and knowing the
parties pretty well, I must have a pretty good know-
ledge of the persons and of the trade which they are
doing in the city of London. I have never been absent
from an appeal meeting yet, and have taken some
thousands of appeals before the Special Commissioners
of all classes, merchants, traders, and professional men.
I also had the
Inns of Court and Chancery for the first
four or five years. I therefore ought to have a toler-
ably good opinion of the business done by different
persons. As to the particular grounds upon which I
make every increased charge, I do not feel at the pre-
sent moment in a position to state them.
In many of these cases the parties, notwithstanding
that they were conscious of having made so very false
a return, nevertheless appealed ?—I think that the
appeals afterwards preferred by such parties merely
went to the extent of showing that they had made
their returns in ignorance. I cannot believe that all
of them were disposed to cheat the revenue ; some,
perhaps, in deducting interest upon capital, others,
perhaps, in charging expenses that were not justified,
and in some cases setting against the one year's profits
the entire losses, instead of taking the average of
them ; there are many reasons.
In that case did they produce their books P—We
never require it. The Special Commissioners always
issue a precept upon the receipt of a notice to appeal.
The precept directs accounts to be sent to me perhaps
10 or 11 days before the appeal is to be heard ; those
accounts I always look into; if I find them deficient
I at once commence a correspondence with the
parties, and I do not allow the appeal to be heard
till lam satisfied. If the first account is not suffi-
cient, I have a second ; if that is not sufficient, I have
a third, and soon. Ido not take it before the Special
Commissioners for their decision until the matter is
quite complete.
How is that account vouched ?—lt is a printed form
used by the Commissioners, of which I now produce a
copy.
In point of fact, this is an account which is not
compared with the books ?—When the parties are
before the Commissioners, if they think fit they can
swear them to it, and I believe they are all well in-
formed that they are liable to be sworn. I appre-
hend they compare it so as to see that it is perfect,
but we do not ask them for their books ; we have
no power to call for their books ; it is a mistaken no-
tion to suppose that books are brought before the
Commissioners.
CHAIRMAN—In point of fact, have you often called
on them to take an oath to the accuracy of this ac-
count ?—The Commissioners generally ask the appel-
lant, whoever he may be, " Are you prepared to sweat
to this account ? " If he says " No," they will not
receive it; if he says "Yes," they take it, and feel
bound to act upon it.
Mr. RICARDO—But do they not actually swear
him ?—I have known some few cases at the com-
mencement of the Act where the parties have been
sworn, but very rarely.
Generally you take it as sufficient that they should
say that they are prepared to swear to that ac-
count P—They do not know that they are not going
to be sworn.
CHAIRMAN—In the course of the last five years
have you known any single person sworn ?—No, I
think not. Since 1845 our cases of increase have
been gradually getting less ; we have found the re-
turns much more perfect.
Mr. Roenucia—Do you know any case in which
the books were proffered to be shown to the Commis-
sioners ?—Yes ; in several instances the parties
brought their books, but they were not compelled to
do it.
Did they bring their books ?—Yes.
And were those books proposed by the parties as
showing the correctness of their statement 2—Yes.
Have you ever known a case in which a person
who so proposed his hooks was nevertheless sur-
charged P—Perhaps the charge was partly confirmed
and partly relieved. I may mention that the in-
stances in which the books have been produced, even
by the parties themselves, have been very few; they
have, in order to prove the accuracy of their accounts,
brought their books.
Mr. Ricenno—But you simply demand an account
according to that form, and you ask for no vouchers
whatever P—The Commissioners ask them for a state-
ment of their accounts, and when they produce those
accounts they are asked if they are prepared to swear
to them. It they say " Yes," and if they are people
of honesty and character, the Commissioners take
them.
Putting out of the question that proposition which
you make td them, whether they are prepared to swear
to their accounts or not, you have no means whatever
of verifying these accounts ?—Not unless the oath is
absolutely administered, certainly. Even if the party
were sworn to the account, it would still remain the
same ; you would only have an affidavit to it. The
General Commissioners never swear the parties to the
accounts ; they never have done so.
A man may produce any sort of account that he
likes, not in conformity with his books at all, and you
have no means of proving it by evidence ?—The pre-
cept sent to the party does not state that his accounts
are not to be in accordance with the books; he is to
deliver a true account, a debtor and creditor account.
But you have no power to examine his books ?
We have no power to ask for the books.
Mr. DISRAELI—In the instances in which the books
were brought by those persons, did they bring the
books voluntarily, or from what you call a mistaken
notion ?—Voluntarily.
Mr. J. WlLsoN—ls there a difference, then, be-
tween the General Commissioners and the common
Commissioners in their power to call for books ; does
the Act of Parliament furnish the General Commis-
sioners with greater power, namely, with power to
call for books, when it does not furnish the Special
Commissioners with that power ?—The Special Com-
missioners have all the powers of the General Com-
missioners, but the General Commissioners do not act
as the Special Commissioners do.
Then are we to understand that none of the Com-
missioners, by the Act of Parliament, have the p
to oa :all
er_
to call for books ?—They have not the power
for books.
; 1
CHAIRMAN—Have not the Spec,a.ommissioners
CkG5 ep Le
aralli
stshi
oe
ne r
s powershave w hwTthh the
priedcdt ittoi o wet abnodo rya lecs obut
there is this differenee between the
action of the twoinvariable issue a
bodies, the, Special Comn3issionbe rt
the Gn Cotinto-
pmr
iescsei
opnt ,e
resn
dd require
noto
they have ouanvtes ,
refused us
from
tehrlfirs ea
and able heard, irne--
sfoitianngytphreepcaerpity, twhehecilietrhkemapepreelayl
ws
quiring him to bring an account, and to bring it in
the best way he can.
Mr. J. Wasoes—Can you tell the Committee uppn
what description of evidence the General Commi-
s-
sioners act ; when an appeal is made against a sur.
charge, what sort of evidence they require to sustain
it ?—The General Commissioners, upon receiving no-
tice, as I explained on Thursday last, divide them
into perhaps 25 or 30 for each day ; and the clerks

few days before they meet to hear the appeals, sends a
printed letter, with a note at the bottom, that the par-
ties will be required to attend on a certain day, in
cases of professions, to give an account of the preced-
ing year ; in cases of trade, an average of the last
three years. Sometimes they come prepared with
regular accounts ; sometimes they are very bad. The
Commissioners examine them at the time, and get the
best statement they can, and act accordingly. Some-
times they adjourn the case two or three times for
further statements.

If an account were artistically made out by an RC`
countant, so as to appear to include all the elements
of a general account, it would be taken as a satisfac-
tory account, without any means of discovering the
accuracy of the figures which composed the account?
—Upon the account furnished by the appellant, there
is no other means of judging than his veracity.
Lord H. VANE—That is, they have the power of
putting him upon oath ?—They have the power of
asking for further accounts, if they please. In some
cases they do, but in the majority of cases the accounts
are satisfactory.
Mr. RICARDO—You say that you have had a great
deal of experience in these matters. Do you consider
that generally the returns are fairly made in the city
of London ?—I consider that with regard to the
merchants and bankers the returns are made rather
in excess than below the amount; but with regard to
the small traders, in many cases, particularly in the
exemptions. the Government lose a considerable sum,
no doubt. I have known, as regards merchants, that
in some cases where they have preferred an appeal,
perhaps a mistake has been made by the clerk in
entering the assessment. It has been found, for
instance, that two or three merchants together have
returned 10,0001., and they have shown on appeal
that they ought only to have returned 6,0001. or
7,0001., but they have made it 10,0001. in round
numbers. The amount is so small that they do not
think anything of it. Generally speaking, I have
found where those returns have been made that the
returns of the merchan is have been in excess of their
liability.
With the small traders generally you consider it to
be other wise ?—Yes • where their average profits
would be perhaps 1601., or perhaps less, the first ef-
fort is to reduce them below the 150/., to obtain the
exemption.
How is it with the professional men in the city of
London ?—We have not a great many professional
men in the city of London. Their returns, gene-
rally speaking, are very fair. In the inns of court I
found them very fair. The benchers were acting as
Commissioners there, and they knew pretty well what
the parties ought to return.
It is difficult, I suppose, for a professional man to
give a false return ?—He gives his return upon
the income of the preceding year, and he can pretty
well calculate his profits.
Mr. ROEBUCK—Do the benchers act as Commis-
sioners ?—ln the inns of court, but I have nothing to
do with the inns of court now.
Generally do not the members of the inns of court
also return to Somerset House ?—The benchers of
the inns of court invariably choose two or three from
their own body to act as additional Commissioners.
The remaining number act as General Commissioners
in hearing appeals.
I am not speaking of hearing appeals, but of the
original return. That is not made to the benchers,
but to Somerset House ?—The Somerset House
Board is the controlling Board, the Board of Inland
Revenue.
There is a mere ordinary person who sends round
the assessment papers P—That is the assessor.
Is the return made to the benchers ?—The
benchers have their clerk the same as any other Com-
missioners.
Is it so that the return is made to to the benchers ?
—They always have the returns before them.
Is the return made to the benchers ?—The re-
turn is made to the assessor appointed by the
benchers.
And is there no means of returning direct to
Somerset House ?—No, there are Special Commis-
sioners in each district. The Commissioners of So-
merset House are Special Commissioners, by virtue
of their office. There are three special commissioners,
who are now sitting at Somerset House, who have
their offices there, but they also have their offices at
Broad-street, and you may send your return to the
Special Commissioners instead of to the District
Commissioners, if you think fit.
Mr. RICARDO—There is no accountant attached to
the Commissioners ?—No.
You have no funds for employing an accountant,
have you ?—No ; besides which no person could be
present at the time of hearing the appeal, unless he
was a sworn officer.
CHAIRMAN—What employment would you have
for an accountant P—l do not know, except in some
very particular accounts, that an accountant would
be of any service at all. The Commissioners them-
selves, as merchants, are quite as conversant with ac-
counts as any accountant would be, most of them
doing business in a very large way, having their
books kept by a regular accountant.
You understand accounts ?—Yes.
Colonel ROMILLY—You have said that the tendency
of merchants in the city of London, you think, is to
return rather more than they ought ?—I think they
are generally in excess.
Do you think that that proceeds from a desire to
avoid the trouble arising from surcharging?—No, I
think not. I think it is more a matter of generosity
than anything else. If the amount is between 8,000/.
and 9,0001., they make their return an even 10,000/. ;
so volth regard to 11,0001. or 12,0001., they make it
15,000/. ; and where they have suffered losses they
would rather a great deal return something than be
called upon for an explanation.
Mr. J. WILSON—Did I understand you rightly to
say that the professional incomes were more easily
arrived at than the trading incomes ?—Yes, inas-
much as you take the preceding year only, whereas
in trade you take three years. It is less trouble.
You have no better test of the accuracy of pro-
fessional incomes for the one year than you have of
the average income fur the three years ?—I do not
know that. The party must find it less trouble,
having only to take the preceding year, than he
would to go into three years.
That would only be a question of trouble to the
person who made the return ?—Just so.
But it would not afford you any additional test as
to the accuracy of the return ?—Not at all.
There is no reason why you should place more
faith in the returns of medical and legal practitioners
than in the returns of merchants and manufacturers ?
—Not at all. It is a simple question with profes-
sional men as to their gross receipts and their dis-
bursements. Withcattorneys it is sometimes a ques-
tion as to whether they have given us the whole of
their business, or merely the amount received.
They may have many years' bills outstanding; hut
they should give us an estimate of what those bills
will produce.
There is quite as much opportunity for fraud in the
one case as in the other ?—No doubt about it.
CHAIRMAN—In the returns from bankers and
insurance companies, do they state any details of the
profits, either from discounts or from investments, or
do they give a general sum of profits under one
heap ?—We have had very few instances of testing
the returns of bankers; the returns made to the
General Commissioners have been generally satisfac-
tory to them ; but in one or two instances they ha
r
returned their investments separately from heirdiscounts.
amount of profits ?
Generally, it is the gross arn
Generally, it is a sum from the trade of banker, so
much money ; as regards the insuranceo
companies, I
ought to state to the Committee that there is great
the assessment, or their
uncertainty with respassessmentect
ny der th© Act ; in some cases
liability to
free, whilst in other cases
they claim to be enti rTrni,
Some few merely give us
theychargeable upon their offices;
make a large retu
a list of the annuities
I think that is a matter whichttee. deserves the special
consideration of the Committee.
oint
What is the nature of the uncertainty
t four months
of law ?--An insurance company, abou
is it a p
ago, made a return which I had to examine ; thteoy.
statedt, I submitted
"nil" in the return ; there was a statemen t
figures, and upon going into the accoutnhem
at between
to the Commissioners that I estimatedi
25,0001. and 30,0001. ; the additionla Commissioners
refused to make the assessmeint_ionuodemanded a case
Commissioners under
for the opinion of the Genera 1;
find by a majority of
the Act ; they had a mee.ting,
and gave directions
one only, admitted my objection,
to the additional Commissioners to assess them at
25,0001. odd ; after that the
came t company had the oppor
appeal, and tht
tunity of appealing ; they
additional Commissioners
s stultified themselves so far
as to reduce that assessment which they had before
put at 25,0001. to about 13,0001. Now the same
thing has happened with many others.
Was that 13,0001. the amount which was paid
upon ?—The 13,000/. they paid upon.
On what point of law did the question turn ?
There is no difficulty at all in ascertaining the profits
of an insurance company as regards the fire depart-
ment ; the ground of liability to charge there would
be the excess of premiums beyond their liability,
which is easily ascertained as soon as the year has ex-
pired. With regard to the life department, they ge-
nerally set off against the profits of the are (We'd'