The Sun.
London, England, 1851-08-14 00:00:00

N°.lB, UST 14
Vra
• FT4 +. PX43
375.] LONDON THURSDAY
-4, 4 445 t, 714,7
. map
Ak,
1
t 7 AUG 1851.

THE ALDERMEN IN PARIS.
See PUNCH, No. 527, for August 16.
Office, 85, Fleet-street; and all Booksellers and Newsmen.

Just published, Bvo., price Bs., cloth lettered,
14. POPULAR SITE ITEI of the Origin and
Development of the English Constitution, from the Earliest
Period to the Present Time.
By HENRY EAMES, M.A., Barrister-at-Law, and Registrar of
the Diocese of Chester. _ _ _

Vol. I. To the Accersion of James I.
NV. 11. Dalton, Cockspur-street.

NEW WORK ON STRICTURE AND SPERMATORRIICEA.
Just published, Bvo., in cloth, price 3s. 6d., by post (free), 45.,
TREATISE on the CURE of STRICTURE
of the URETHRA.; containing the True Reasons why that
Disease so often assumes such an intractable character; with Rules
and Instructions for the successful Treatment of every Form of
Urethral Contraction, based on the results of extensive and pro
longed experience. To which is added, Practical Observations on
the Treatment of Spermatorrhcea by Cauterization.
By F. R. COURTENAY, M.R.C.S.L. _ _

. ,
"These who complain most loudly are those only who know not
how to use the common instruments. . . . . The prac-

tice of surgeons has been marked with all kinds of violence, and in-
difference about the simple cure of diseases, and a passion for
operations, and all the excesses and horror of surgery."—John Bell.
Bailliere, 219, Regent-street, London.

ATT Y' S GRAND NATIONAL
HIPPODROME, Kensington.

OPEN DAILY.

-Unprecedented success has attended this Establishment, which
has become the most popular and fashionable entertainment in
London,
The Performances will embrace the whole of the well-known ta-
le' tof the Equestrian Corps. The principal features will be the
Chariot Races, with other scenes, on a scale of novelty and grandeur
never before introduced to the British public.
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.

C REMORN E.—Admission, One ;
Children, Half-price

Last Week of Deulin's Ballet, The Star of Beauty.
THIS DAY —(By Desire)—A repetition of the Grand Naval
Fete at Eleven 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 hr nour 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 Inver 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. Ladies or Gentlemen wishing to accompany him
may apply to the Treasurer.
On SATURDAY—The Feast of Rosa, and Night Balloon Ascent
with Fireworks.
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. 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 Bash People, Deulin's Ballet the Star of
Beauty, the Ethiopian Serenaders, the double-sighted Youth,
Cantello's Egg-hatching, the Howling Saloon, &c. Doors open at
half-past Two, admisEioa Is.. Children half-price. The Hotel affords
every accommodation for private and public dinner and super par-
ties. Steam-boats and omnibuses nightly after the entertainments,
the transit being superintended by Directors. Fare, 4d. by Boat,
and Gd. by Omnibus.
On Sunday the Gardens are open in the afternoon for refreshment,
admission by refreshment card 6d. Table d'liote at Four and Six
o'clock, 2s. 6d. ~..„ .

THE ROYAL PROCESSION TO
PARLIAMENT.
Few prorogations have excited so much interest as that of the
Parliament in 1851. It is preparatory to a dissolution. Will the
same Parliament ever meet again, ace questions which arise among
politicians, but cannot he answered. The Parliament is rarely al-
lowed to die a natural d ath, and the present is drawing nearly to its
close, and may be dissolved behre Christmas taking advantage of
the cairn which succeeds a stormy session, and fr mo the benefit de-
rived from the absence of all political excitement ; meanwhile
everybody is on the qui wive, providing for the Sporting season, and
the rush to the Establishment of E. MOSES and SON for SHOOTING
COATS, FISHING COATS, and DARE-WEATHER DRESSES,
of all kinds, reminds one of the crowds at the Crystal Palace.
It is impossible to conceive the effect of the display of seasonable
Clothing, comprising lightness, durability, style, elegance, and
comfort. Every variety of material and design that the most
ingenious artists ant the best workwomen can invent and execute,
may be seen at the great Mart in Aldgate and the Miseries, or the
noble West-end Branch Establishment, in New Oxford-street, corner
of Hart-street. A Gentleman can, when dressed in one of
Messrs. E. MOSES and SON'S new and fashionable Sporting Coats,
bring his gun to his shoulder or throw a fly with as much freedom as
if he had no Coat on, and yet defy the weather, for they throw off
the water like a duck's back, and are, nevertheless thin, Ight, and
beautifully ventilated; in fact Messrs. E. MOSES and SON have
made Sporting Coats, among other things, a study, knowing that
perfect freedom of action, lightness of material, a good fit, a certain
degree of style and elegance, and durability, are all necessary to
make a gentleman really enjoy sport. It Is, therefore, with the
highest confidence that Messrs. E. MOSES and SON invite all
Gentlemen, about to leave town, to visit either of their enor-
mous Establishments, to inspect their numerous and various dresses
for the season, which they will at once see cannot be surpassed, and
certainly not equalled in London at double the price. Evey article
is marked in plain figures, and no deviation is ever made under any
circumstances, and no sooner is a garment purchased than it is
replaced. Hundreds of the best workmen are constantly employed
uuder the hest artists and cutters, and Gentlemen who prefer to be
measured can be suited in an incredibly short time.

E. MOSES and SON,

London City Establishment, 154, 155, 156, and 157, Minories, 83,
44. 85, and 86, Aldgate, opposite the Church, all communicating.
London West-end Branch, 506, 507, 508, New Oxford-street, 1,2,
and 3, Hart-street, all communicating.
Bradford " Yorkshire" Branch, 19, Bridge-street.

Sheffield Branch, 36, Fargate.
Tailors, Clothiers, Ratters, Hosiers, Furriers, Boot and Shoe-
makers, and General Outfitters for Ladies and Gentlemen.
The Establishments are closed from sunset Friday to sunset Su-
tarday. when business is r.srmed till Twelve o'clock.

IN SIX LANGUAGES- FORTIETH EDITION.
:ONTAINING THE REMEDY FOR THE PREVENTION OF
DISEASE.

taustrated by One Hundred Anatomical Coloured Eagravings on
`,heel.

ON PHYSICAL DISQUALIFICATIONS, GENERATIVE INCA-
PACITY, AND IMPEDIMENTS TO MARRIAGE.
.4 Now and Improved Edition, enlarged to 196 pages, price 20. 6d.
by post, direct from the Establishment, 30. 6d. in postage stamps,
411 Commanications being strictly confldential, the Authors have
discontinued the publishing of Cases.
TrEl}, SILENT FRIEND, a Medical Work on
JIL the exhaustion and physical decay of the system, produced by
excessive indulgence, the consequences of infection, or the abuse of
mercury, with explicit directions for the use of the preventive lotion,
tollowc4 by observations en the Married State, and the disqualifica-
tions which prevent it. Illustrated by 100 Coloured Engravings. By
R. and L. PERRY and CO., 19, Berners-street, Oxford-street, Lon-
don. Published by the Authors ; and sold by Strange, 21, Pater-
noster-row ; Hannay, 63, and Sanger, 150, Oxford-street; and Gor-
don, 146, Leadenhall-street, Londen.
PART I. treats of the anatomy and physiology of tho re-productive
)rgans, and is illustrated by 28 Coloured Engravings.
PART 11. treats of the consequences resulting from excessive in-
dulgence, and their lamentable effects on the system, producing
mental and bodily weakness, nervous excitement, and generative
incapacity. Illustrated by 10 Explanatory Engravings.
PIET 111. treats of the diseases resulting from infection, either in
the primary or secondary form, and contains explicit directions for
their treatment. This section is illustrated by 62 Coloured Engiav-

ngs.
PAitir IT'. contains a Remedy for the Prevention of Disease by a
simple application, by which the danger of infection is obviated.
This important part of the Work should not escape the reader's
lode°.
V. is devoted to the eonsideration of marriage, and its du-
ties. The causes of unproductive union arc also considered, and the
whole subject critically and philosophically inquired into.
THE CORDIAL BALM or SYnIACUM is exclusively employed in
treating nervous and sexual debility, impotence, &c., I Is. and 335.
par bottle. The Concentrated Detersive Essence, an anti-sytibilitic
comedy, for purifying the blood in cases of infection, secondary
symptoms, eruptions, and the abuse of mercury, lls. and 335. per
bottle. Terry's Purifying Specific Pills, 2s. 9d-, 4s. 6d., and Ils.
Per box, a certain remedy for gonorrhoea, gleet, stricture, and
chronic inflammation of the bladder. Consultation fee, if by letter,
j:. A minute detail of the case is required: age, habits, and posi-
tton in society. 51. Packets, with advice, to be had aV the Feta-
blishment oily, by which the fee, 11., is saved. Messrs. Perry,
are in attendance daily at 19, Berners-street, Oxford-street, Lon-
don, from Eleven tin Two. and Five to Sigt.t; on Sunlay. from

THE COUNTRY MARKETS.
LIVERPOOL, AUG. 12.—Although the arrivals are
much more moderate than for some time past, the
weather being still favourable for the harvest, and the
report from Mark-lane discouraging, the trade is greatly
depressed. Demand for all articles is excessively
limited, and prices of last Friday are barely supported.
LEEDS, AUG. 12.—We have a fair arrival of wheat to-
day, and moderate of other articles. The trade for wheat
to-day continues dull. We quote prices- same as on
Friday, but the business passing is generally limited.
Barley is nominal. Oats and peas are slow of sale.
Other articles as before.
NEWCASTLE CORN MARKET, AUG. 12.—There was
only a small supply of wheat from the growers, and
nothing fresh up either coastwise or from abroad. Trade
very lifeless, and where sales were forced for even finest
parcels south country, a decline of is from Saturday's
rates had to be submitted to. Nothing doing in foreign.
Flour was also a dull sale, and less money would have
been taken to do business to any extent. Grinding
barley not so much doing, and prices seemed to droop.
In other articles no change.
NEWCASTLE CATTLE MARKET, AUG. 12.—There was
a supply of fat cattle, 546 of improved quality; trade
slow at 3d per stone decline, and part remained unsold.
'8 little alteration in sheep trade;
lambs and
sluggish, at of id per lb, from last
Sheep
luggisb, lambs, 7 a
week, and part left unsold. rices—Beef, 4s to 5s 9d
per stone; sheep, 4d to
5d • lam Pb, 41d to 511 per lb.
EDINBURGH MEAL MARKET, AUG. 12.—There were in
the meal market to-day 9 sacks oatmeal, each weighing 2801bs.
imperial, whereof 8 sold thus :
—3 at 1/ 17s Od, 2 at
1/ 16s Cd, and 3at 1/ 16s Od; average price of the whole
1/ 16s 6d 0-12ths. 1 sack flour, which sold at 30s. 2 sacks
barleymeal (new), which sold at 245. 11 sacks pot-barley,
whereof 9 sold thus:-1 at 265, 2at 2.and 6at 2ls.
EDINBURGH HAY AND STRAW MARKET, AUG. 12.
Oat straw, from lOs Od to 11 s Od per kemple of 16 stones tron ;
wheat ditto, 6s 6d to 8s 6d ; barley ditto, 8s Od to Os Od.
Old hay, from 10d to 11d per stone; new ditto, 7d to 9d.
DALKEITH MEAL MARKET, AUG. 11.—There were 54
bags oatmeal, and 4 of barleymeal at this day's market,
which met with a dull sale. Oatmeal on the top and second
qualities the same as last week ; and 2 bags of new barleymeal,
of excellent quality, were sold at 24s per sack.
Oatmeal, per sack, of 280 lbs. First Second
imperial .. 36s 6d 36s Od
Barleymeal, per ditto .•• 24s Od 2ls 6d
Peasemeal —s Od —s Od
Flour —s Od —s Od
Pot barley ... —s Od —s Od

COAL BURKE'
Bate's West Hartley 13s Odl
Buddle's W. Hartley 13s 9di
Holywell
Hartlepool W. Hartley 12s Od
North Percy Hartley l3s Od
South Peareth lls 3clll
"Canfield Moor 12s 6d!l
ranfield Moor Butes l2s 3di
West Hartley
West Wylam
Wall's E d, &c.
Belmont ................ 13s
Braddyll
Eden Main
Hetton
Ships at market,

15s Od
. 14s 6d
.. 13g 6,1
.. 13s 6d
.. 14s 6d
.. 14s 9d
... 14s 9d
13s 9d
.. 14s Od
. 14s Od
~. 13s 6o
. 13g 3d
.. 13g 6d
~. 12a 9d

N.—YESTERDAY.
Haswell
iLambton
'Lumley
IPensher
Russell's Hettou
St swart's
'Hartlepool
Heugh Hall
Kclloe •
South Hartlepool
Thornley
West Kelloe
Seymour Tees
West Cornforth

Third.
35s 6d
_s Od
—s Od
Od
Od

74,,,...501d, 50.

THE INCOME-TAX COMMITTEE.
We now present to our readers the conclusion of
Mr. Pressly's examination ; it occupied part of the
second day on which the Committee sat to hear
evideece.

(Evidence of Charles Pressly, Esq., continued from
The Sun of yesterday )
CHANCELLOR of the EXCHEQUER-Rave the good-
ness to refer to your answers to question 204 and
the four following questions. Are the frauds which
are contemplated in those answers those which are
perpetrated in claiming repayment by parties prov-
ing that their incomes are under 1501. a year ?-
They are.
You do not refer to those frauds which are com-
mitted under Schedule U, by persons returning their
incomes in the first instance as far below their actual
amount ?-Not at all.
Mr. HENLEY-How do you distinguish between
what you have termed an evasion and a fraud ?-
I made use of the word avoidance ; a man having
1601. a year may charge his estate with an annuity
of 201. a year to his child ; I do not call that an
evasion of the duty at all ; I think it is perfectly
legitimate ; I think he avoids the payment of the
duty.
CHAIRMAN-Can you state any instance of a claim
for exemption, which will show the difficulty with
which, whilst exemptions continue, the duty can be
collected ?-I can.
Will you state it?-A. B. has an income under
1501. a year, consisting of, first, a pension as a retired
officer of 20/. ; secondly, a house and garden out of
the county where the party resides, and let to a tenant
at 301. a year, such house, however, being subject to
a ground rent of 21. a year, and charged with an
annuity of 101. a year to a sister residing in Ireland ;
thirdly, interest on 4001. lent to the trustees of a road
at 5 per cent., 201. ; fourthly, dividends on 5001.
Three per Cent. Consols, 151. ; fifthly, interest on a
a note of hand for 400/., lent at 5 per cent., 20/. ;
sixthly, from foreign dividends, 20/. ; seventhly, from
an undivided moiety of the rent of a house and land
jointly with a sister, 221. 10s.; total income, 1471. 10s.,
less the ground rent and the annuity above mentioned.
The party has no return whatever to make of his in-
come ; and although entitled to the exemption, he is
nevertheless indirectly taxed in respect of every
source of income. In each case the tax is deducted
from him by others, and the following is the process
he has to go through to obtain a repayment. He has
first to attend on the appointed day of the Commis-
sioners' meeting in the district to make his appeal ;
having £0 attended and proved his exemption, he has
to procure, first, as to the pension, a certificate from
the Pay-office by whom the deduction of
the tax has made, that he is in receipt of
the pension, and has paid the tax; secondly, as to
the house and garden, a certificate that the house
is in assessment, and the tax paid by his tenant;
thirdly, as to the interest on the road bond, a certifi-
cate from the treasurer of the road that the tolls have
been assessed, and the tax deducted and paid to the
revenue; fourthly, as to the dividends, the bank books
have to be examined and the stock traced; fifthly, as
to the interest on the note of hand, it has to be shown
that the borrower is in assessment for his property or
profits, and has paid the tax, and made no deduction
therefrom in respect of such interest ; sixthly, with
regard to the foreign dividends, the accounts of the
agents paying the dividends have to be examined, and
a certificate produced by them that the tax has been
deducted from• the claimant, and paid to the revenue;
and lastly, as to the undivided moiety of the rent of
the house, proof of the house being in assessment and
the tax paid by the occupier must be produced; and
when all this is completed the duty is returned, but
not to the full amount which the party has paid ; be-
cause in the case of the ground rent, the claimant
being entitled to deduct the 7d. in the pound from the
ground landlord, and to make the like deduction from
the recipient of the annuity, the amount to be returned
is less the tax on such ground rent and annuity ;
and if either of the parties entitled to the ground
rent or the annuity should prove that their income
is less than 150/. a year, they have to seek a repay-
ment thereof in the same manner as the first claimant.
Besides all these diffieulties, it may possibly happen,
after the exemption has been granted, that the income
of the individual in the year exceeds 1501. in this
way :-It is only to suppose that the dividends on the
first half-year's stock, payable in July, have been re-
invested, the claim having been made at the begin-
ning of the year, very soon after April, or that the
claimant during the year becomes possessed of the
other undivided moiety of the house alluded to in
the seventh case, he is then in the receipt of an in-
come exceeding 1501. a year ; and yet the exemp-
tion has been granted to him, because when the claim
was made his income was really less than 1501. a year.
Those cases and similar cases are of very frequent oc-
currence.
That case you offer to explain the question which
was asked of you, whether you found many instances
of people entitled to exemption who could not obtain
it, such being the difficulty of making the application ?
-I do.
Are we to understand you that from each of these
seven sources of income the tax had been deducted in
the first instance from each of these, and that con-
sequently the party had all that trouble by an appli-
cation for certificates from each of these sources ?-
He had.
Mr. J. WILsoN.-You say that after all he may
have been in the receipt of 1501. a year by the re-
investment of a portion of the income from those
sources, which would give him an additional income
during that year ?-Exactly.
Is it not the case that the income with regard to
which he was then paying was not the income of the
current year, but the income of the past year, in respect
of which that new source of revenue had not arisen ?
-Not so with regard to the claim of exemption, for
the claim of exemption of a man must prove that he is
not in the receipt of 1501.
In the current year in which the exemption is
claimed ?-Yes.
Not for the year with respect to which he is
charged ?-No. The solicitor will explain the effect
of the exemption, but it is that the man must prove
at the commencement of the year that his income is
not 1501.
Then am I to understand you thus, a man is
charged upon his income from the sth of April to the
sth of April?-That man is not charged at all. He
pays everything by deduction-he is not in assess-
ment. I set out by stating that he is not in assess-
ment at all. He is charged at every point by deduc-
tion from each of those sources, and during the year
he may receive more than 1501.
The income in reference to which he has been
charged indirectly, as the income coming to him from
those different sources is the income of the preceding
year, not of the moment when he makes claim for the
exemption, and, therefore, with regard to the year
with respect to which he really claims the exemption,
his income would have been under 1501. ?-Yes; but
my answer is this, that during the year in which he
his claimed exemption, he has received more than
1501.
Lord H. VANE-He may have done so ?-He may
have received more than 1501.
Mr. J. Wlesote-Then would not the income of
that year come into assessment the following year ?-
He is not assessed.
But it would come into operation the following
year ?- Of course it would come into operation the
following year.
Lord H. VANE-Once exempt, would he remain
exempt ?-No, he would have to prove it again.
Each year ?-Each year.
CHAIRMAN-Supposing the same means of income
to remain to that individual he would have the same
process, and the same difficulty to go through each
year to obtain a return ?-lie would, in such a case
as I have put.
Mr. T. BARING-Does not that fall still more one-
rously upon a man who lives in the country than
upon a man who lives in London ?-No, I think not.
Mr. J. WiLsoN-It is understood that the Bank
of England have been instructed, in a great number
of cases, not to deduct the income-tax where parties
have
satisfactorily proved to the Commission that
their income was under 1501. ; are those instructions
renewed annually, or do they go on until they re-
ceive any contrary instruction ?-They go on until
theaacrno
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intimation of that exemption without a fresh applica-
tion on the part of the claimant annually; do you
take it for granted that that exemption continues.?-
We do.
CHAIRMAN-Then we understand that when
once, by order of the Chancellor of the Exchequer, or
your Board, the exemption has taken'place, as regards
that individual the exemption continues until some
new order is forwarded ?-That is at the Bank of
England.
Notwithstanding the individual may in the mean-
time have received an accession of property to in-
crease that amount ?-Yes.
Lord H VANE.-That is only with reference to the
Bank of England?-Yes.
Mr. liouswiri -Did you not su that you sent a

list annually to the Bank of England ?—Yes ; the
Special Commissioners can deliver in the number of
cases sent annually to the Bank.
Do you make out a fresh list every year ?—A
fresh list is made out for the payment of every
dividend. _ _

Mr. DISRAELI—What is the average number ?—I
think that question should be answered by the office
who send the list ; I really do not know.
CHAIRMAN—W hat office sends the list ?—The Spe-
cial Commissioners' office, Mr. Fuller.
How is the list made up that is annually sent ?
Where there is an alteration of stock, the parties are
constantly altering their stock, and they write a letter
to the office that their stock is altered ; then having
proved their exemption before, a list of those persons
is sent to the Bank and the tax on the dividend is not
applied.
That is as regards individuals who have been for-
merly excused ?—Yes.
If there are any individuals who are excused, do
you add them to the list?—The tax has been de-
ducted from them and we repay them.
Having repaid them one year, do you then give an
order the next that the tax may not be deducted ?
The Bank will not deduct the tax next year.
Then it is in consequence of your representation,
they having been repaid by you ; you send to the
Bank their names, and request that the tax may not
be deducted ?—Quite so. It was considered to be im-
possible to carry out the exemption and repay the
duty, unless that system was resorted to.
When you say impossible, were the numbers so
great ?—They were.
Have you any recollection b what extent the num-
bers went ?—No ; but Mr. Fuller can give the Com-
mittee the very number.
Mr. HORSMAN—Is that list sent annually, or half-
yearly ?—We send a list to the Bank of England of
every dividend applicable to the particular dividend,
that is, where alterations have been made in the
amount of the stock.

CHAlRMAN—Deductions are made at the India
House from the shares of East India proprietors in
the same manner as at the Bank of England, with
regard to the public stock. Have you ever applica-
tions from parties receiving these dividends, stating
that they are exempt ? —No, I never heard of any.
Only public stock ?—Public stock.
You have never had any payments deducted at the
India House, or with respect to any other than the
public funds ?—I cannot answer that question, be-
cause the exemptions do not come before us as a board
at all. Mr. Fuller will be able to answer that.
By Parliamentary Returns, No. 317, of the 31st of
May, 1849, and No. 27, of the 10th of February,
1851, comprising the returns for three years, it ap-
rears that there is a graduated decrease, both in the
number of persona assessed, and the amount of duty
received. Can you state to the Committee whether
any investigation has been made into the cause of that
deduction, and the result thereof ?—Not that I am
aware of.
You will observe by the Parliamentary Paper No.
317, that in the year ending the sth of April, 1847,
there were 1,190 persons assessed under Schedule (D)
in England, Scotland, and Wales, whose incomes
were 5,0001. and upwards, whilst in the year
ending the sth of April, 1849, there were only 947
persons, showing a decrease of 243, or a decrease
upon that class of more than one-fifth of the whole
number between 1847 and 1849. Can you account
for that falling off?—The profits of trade were not
so good, I presume. The amount assessed is upon
the average of the three preceding years. Now take
the year 184748, the average is upon three good
years, 1844, 1845, and 1846, when I believe trade
was prosperous. In the subsequent year the average
is over 1845,1846, and 1847,1 understand. (I of course
speak with great deference) that trade in 1847 was
very bad. Then you have all the losses in 1847, and
the average is upon the profits of two years, with the
deduction of the bad year; that will account, there is
no doubt, for a great falling off in that year. Then
the year 1848.49, the average being upon 1846, 1847,
and 1848, it only embraces one good year, 1846. In
1847 and 1848 trade was bad, and necessarily there
must have been a falling off in the duties; added to
which the duties may possibly be more evaded as the
tax proceeds.
In the same return it is shown that there is a de-
crease under every bead ?—There possibly may be.
So that as between 1847 and 1849 there is a de-
crease in the total number assessed of 5,488 persons,
or nearly 4 per cent. of the whole number. It ap-
pears by Parliamentary Paper, No. 27, that the total
number of persons assessed under Schedule (D) in
the year 1847 was 150,114; that in the year 1848 it
had decreased to 147,659 ; and that in the year 1849
the total number had decreased to 144,626, being a
decrease in the two years of 5,488, or very nearly 4
per cent. on the whole number. Can you account
for that decrease ?—I cannot account for it, except in
the way which I have mentioned in answer to the
former question.
Mr. J.Wiesoet—Would not the number be very
greatly diminished in consequence of the very nu-
merous failures in 1847, which cases would drop out
of charge altogether ?—Undoubtedly they would
not be assessed, their incomes being under 1501.
Mr. T. BARING—Were not those houses which
failed, which had compounded for three years,
obliged to pay, notwithstanding that failure ?—Some
few where we could get the money.
Mr. J. WehsoN—But that was only in the cases
where they had compounded for three years ?—Only
in the cases of composition.
And those are comparatively few to the whole
number ?—Very trifling indeed.
A mere fraction of the whole number ?—A mere
fraction.
CHANCELLOR of the EXCHEQUER—Were there four
or five?—There may have been about that.
Mr. T. BARING—Then do mercantile houses gene-
rally not compound ?—Generally not.
Lord H. VANE—There were not above four or
five ?—I know of no cases but four or five; it is very
trifling.
CHAIRMAN—It appears by Parliamentary Paper,
No. 317, of 1848, that there were only 35,751 per-
sons assessed for trades or professions whose profits for
such are stated to be under 1501. ?—Yes.
Are the Committee to understand that such persons
have other property making them liable to the tax
or not?—l presume that they have.
Can any satisfactory return be obtained of the num-
ber of persons carrying on trades and professions,per-
sons holding offices, and clerks whose incomes are
under 150/, from those sources alone ?—lt would be
quite impossible,
Lord H. VANE—Would not the exemptions give
you the data by which you could make any such
calculation ?—They do not all claim exemption. I
should explain to the Committee that the answer
would come much better from a practical surveyor.
This answer possibly will do—a person in trade has
a profit of 60/. or 701. a year; the Commissioners
who make the assessment, or ought to make the as-
sessment, are perfectly satisfied of that fact, and they
do not assess the man. They grant the exemption.
He is not put into assessment at all.
Mr. COBDEN—What plan is adopted in the circu-
lating of the papers ?—The notice paper is left with
everybody. I apprehend the assessor leaves it at
every shop.
At every shop, however small ?—Yes.
Mr. J. WILSON—I understood you on the former
day to say that in the first instance this form is left
at every place of business, or every shop; that then
the person who claims to be exempted in consequence
of his income being under 1501. a year, signs a part
of that first form that is left, claiming such an ex-
emption. That in that case another form is ent to
him, in order that he may make hp, t e particularsit
of his income, showing how much is, and what ita is
derived from, and that on ant the exemption is
allowed ?—Generally speaking it is, but I have no
doubt that in this country there are thousands and
tens of thousands of small shopkeepers who are never
assessed at all, and do not claim the exemption.
In xem ption.
In all those cases in which exemption is claimed. in
the form in which you have described the exemptions
to be claimed, a return of that nature could be ob-
tained ?—Undoubtedly.
Lord H. VANE—In the cases which you have
just mentioned the exemption is granted on the ge-
neral notoriety of the man's income being so small ?
—Yes.
CHAIRMAN—Has the Board ever called on the sur-
veyors or out-door officers to obtain a list of those
parties who have incomes under 1501. from trades
and professions ?—No.
There are no data ?—I never saw the object of it.
Are the insurance offices and bankers charged, by
any direct return or assessment, for their investments
in the public funds and other permanent securities ?
Insurance offices are charged in
respect of their divi-
dends in the funds like any other individual.
Their investments?—They pay indirectly like any
other individual.
There is no other separate point ?—Not at all.
Looking at the Return, No. 65, of this year, do
you think that in these returns any dependence can
be placed upon these amounts under the explanation
which you have now given have no doubt de-
pendence can be placed generally upon the more recent
returns, but in the year 1843 I have no doubt a consi-
derable portion of property which here appears as
under Schedule (D) did in point of fact belong to
Schedule (A) and Schedule (E),

And which now is more correctly assessed ?—Un-
doubtedly.
Mr. T. BARING—Then this diminution in the fi-
gures of the return would not lead you to suppose
that there had been any increased system of invasion
to the amount of decrease ?—I am not capable of an-
swering that question ; I think there has been
a great evasion on the subject, and I think the
longer the tax exists the evasion will go on under
Schedule (D).
Mr. HORSMAN—That they will go on increasing ?
—I do.

Mr. J. WiLsorr—Are there means of accounting for
these apparent discrepancies without necessarily in-
volving fraud ?—There are in 1843; trade may pos-
sibly not have been so good, and may thus have led
to a decrease in subsequent years, but it is possible
that evasions may go on increasing.
CHAIRMAN—Are you aware whether bankers, in
making returns of their profits for the purpose of
assessment, are required to deliver in the particulars
of the different sources of profits, such as premiums,
discounts, or other sums are received by them ?
They are not.
You were asked a question respecting surveyors ;
do the surveyors receive poundage on any of their
additional charges ?—No.
From what period was that disused 2-1 do not re-
member exactly the period; it is some years ago.
The surveyors, in making their additional charges,
as regards their own personal interest can have no
object for making additional charges, embarrassing
the parties who are to pay ?—None beyond doing
their duty.
Formerly they were paid for all surcharges made
under the assessed taxes ?—They were.
But under the property-tax they are not paid ?
They were under the property-tax by the old law.
But they are not under the present law ?—Not
under the present law. _ _

Mr. DISIAELI—Not under the assessed taxes now ?
•No.

There is a change in both ?—There is.
Mr. HousmAN—Has it gone to that extent in
Scotland ?—They have no percentage in Scotland
upon increased charge, although double duties are
paid to them.
Neither in assessed taxes nor in the property-tax?
—Neither in one nor in the other.

Is the change in Scotland of more recent date than
the one in England ?—Surveyors in Scotland are not
in classes as in England; the surveyors in Scotland
are paid fixed salaries but are not paid any percen-
tage upon any increase which they make either
under the assessed taxes or under the property• tax.
How long has that been the system in Scotland ?
Ever since my knowledge of the tax-office. _

CmuumAN.—With regard to the parochial asses-
sors have the Board of Inland Revenue had com-
plaints with respect to the appointment and con-
duct and the want of control over parochial assessors
at any time ?—Not assessors, except that complaints
have been made of their ignorance, but as regards
collectors certainly.
What has been the nature of those complaints ;
have the Board ever had the matter before them with
regard to abolishing the parochial officers ? —They
have with regard to parochial collectors not assessors.
What steps have they taken, or what was the
ground ?—The ground was the losses that the Crown
Ead sustained by parochial collectors being appointed
and insufficient security taken by the parishes.
What remedy has been proposed ?—They have re-
commended to the Government that it is a matter
for serious consideration whether the Government
should not appoint their own collectors, especially in
large towns or cities ; I do not think that the recom-
mendation applied to the country generally, but that
in large towns and cities it would be better for the
Government to take the appointment of the collection
of taxes upon themselves instead of the parish.
I think you have already stated to the Committee
that the assessors and collectors are generally the same
persons ?—Generally, I believe.
You say that you have made a representation ;
have you a copy of that representation as to the nature
of the recommendation ?—We have a copy of the re-
port which was made to the Treasury some two or
three months ago upon this subject.
Is that the first report ever made ?—That is the
first report which I remember that the Board ever
made officially to the Treasury.
Mr. HENLEY—In the event of a collector making
default, the money is levied over again on the parish,
is it not ?—lt can be,

The Government have power to do so ?—No ; the
local Commissioners.

The local Commissioners acting for the Govern-
ment?—Quite so.

In the recommendation which you made, did you
propose that if the Government took that power into
their own hands of appointing the collector, the pa-
rishes should be exempted from the onus of paying
the tax twice over ?.—We did not recommend that,
but it would follow as a matter of course.

Lord 11. VANE—Are there many cases where the
charge has been made twice over, in consequence of
the default of the collector ?—Not a great number.
A return was made to Parliament of the cases. The
return is of the number of persons being collectors of
property and income-tax who have been in default ;
showing the amount of default, and the sums recovered
from the sureties, from the Ist day of January, 1848,
to 31st December, 1850. There was also a similar
return as regards the assessed taxes. A very consi-
derable portion of that has been recovered from the
sureties of the collectors ; there were some cases in
which the money was not recovered.
Have the parishes been actually charged twice over
in certain cases ; have they been re- assessed F—lt
does not appear on the face of this return that there is
any re-assessment.
You are not aware whether there has been ?
There have been re-assessments under the assessed
taxes ; I do not remember any re-assessment under
the property-tax. I believe considerable difficulties
arise with reference to re-assessment under the pro-
perty-tax.
Mr. HENLEY—The collectors receive a certain per-
centage, do they not, for collecting ?—Three half-
pence in the pound.
Do you propose to take that from the parish
assessors if you put on collectors ?—We should take
the three halfpence.
What do you allow for the assessment ?—Three
halfpence.
Then you would propose to divide the existing pay-
ment, leaving the 4d. for the assessment, and taking
away the 11d. for the collection ?—Undoubtedly.
CHAIRMAN—Did we rightly understand you in
your evidence at the former meeting, that the great
difficulties which have been thrown on the depart-
ment for carrying out the provisions of the Income-
tax Act are owing to the exemptions ?—Un-
doubtedly.
CHANCELLOR of the EXCHEQUER—In reference to
the repayment to parties claiming exemption ?
Quite so : the repayments under claims of exemp-
tions have given the department more trouble than the
collection of the whole of the income-tax.

ytroous suggest P
None, gges anyoe ebaunts
roefpaevaolialdg-
ingClithAalßtmlN—Cn
additionala trouble
the exemptions.
Will you state whether the surveyors or officers,
in collecting the assessed taxes in Scotland and Eng-
land, have any advantages from the increased charge
which they may make ?—ln England none ; but in
Scotland, with respect to increased charges under the
assessed taxes, where double duties are enforced,
the surveyor is allowed all or part of such double
duty.
Mr. F. MACKENnE—Is that only where double
duties are enforced ?—I think so ; certainly not where
an increase is made, to my knowledge.
CHAIRMAN—You mean to say that wherever a
double charge as a penalty is made in Scotland, the
officer has that amount ?—Yes, in Scotland, but not
in England, and that only upon the assessed taxes ;
none at all upon the property-tax.
Mr. HENLEY—You have said that where the double
duty is levied in England, the surveyor is not paid an
additional amount P—l know of no cases of double
duty in England.
For instance, take the case of a game licence?—The
game charge is an exception. I possibly ought to
have excepted the game charge; where a party is
charged with a double certificate there ilk a sum of 31.
awarded to the surveyor.
That is under the assessed taxes, not under the game-
laws P—Under the assessed taxes.
It is an assessed tax, and when that is levied upon a
en-
forced, and the officer gets the second duty ?-31.
person who has neglected to pay, double duty is
Mr. F. MacKEtins—ls that the case in Scotland
also ?—Yes.
Mr. DISRAELI—In England is there no case in which
a surveyor is rewarded if there is a double duty, or a
surcharge ?—No, I know of none.:
Will you refer to section 162 of the Property-tax
Act, sth and 6th Victoria, and explain that ?—" Sur-
in certain
c acharges,cases:'
confirmed, fi
inoperative;rmed, to b ini t treble
alwaysduty,
remitted;
there possibly may be one case, but it has never come
before me.
The inspector might be rewarded under that sec-
tion where a surcharge was made ?—Undoubtedly.
Is it invariably remitted ?—I believe so; I know
of no case in which the treble duty. has been en-
forced. We think that the salaries which Are

awarded them are sufficient ; we do not enforce the
treble or the double duties, and therefore have not
the fund.

Mr. HORSMAN—Do you find that in Scotland com-
plaints are made that the system is a more vexatious
one than in England ?—No I think not.
You have not had complaints of that kind ?—No,
I think not.

CHAIRMAN—Can you state to the Committee the
expense incurred in collecting the property-tax ?—I
can. I have brought a return with me showing the
amount of salaries. Poundage to parochial assessors
and collectors, poundage to clerks to Commissioners,
travelling and other incidental expenses of the vari-
ous officers, tradesmens' bills, postage and carriage,
rent of chambers, copies of poor's-rates and com-
mission allowed to remitters, making a total of
129,7991.
For what year is that ?—That is for the year ended
the sth of April,lB49.
Has nearly the same charge existed ?—About the
same ; it is about 21.55. 9d. per cent.
Have you an account showing the amount of
travelling expanses paid to the two Special Commis-
sioners in altering appeals on special assessments in
the year ended sth April, 1849 have; the amount
is 6741.17 x.

Is that included in the former sum ?—lt is.

Mr. SoTHEßoN—Could you easily give us a return
of the expense of collection for the first year after the
property-tax was imposed, as well as for the last
year ?—Yes, I will endeavour to do so.
CHANCELLOR of the EXCHEQUER—Are you aware
that Sir Robert Peel stated in the imposition of the
income-tax that he calculated the incomes of under

150/. a year as one-fourth of the whole?—lt appears
so by the debates.
Are you at all aware on what grounds such a cal-
culation could be based ?—I am not.

Have you any reason for supposing that it is near
;he truth ?—lt is very difficult to say.
Lord 11. VANE—You have no data upon which to
form any calculatiOn ?—No.

Mr. J. WILSON—WouId not the claims for exemp-
tion in the first year, for example, furnish some data?
No, I think not, because so many persons are not
assessed, particularly under Schedule (D). Then,
again, under Schedule (C) we have not returned the
tax upon one-fourth of the dividends. The tax upon
one-fourth of the amount of the dividends has not
been claimed as a repayment. The tax was only sup-
posed to last for three years, and of my own know-
ledge hundreds of persons never troubled about
claiming small sums on dividends for which they
were trustees, but when the tax became apparently
perpetual they then preferred their claims.
Mr. T. BARING—WouId not the returns up to

1815 of the amount paid for income-tax from 50/. to
1501. be some clue to the calculation ?—..N o ; that
can apply only to Schedule (D). The income was
not returned under Schedules (A) and (C), under the
Act of 1806 ; and no exemption was granted in the
Act of 1806 in respect of the property.
Mr. J. WiLsox—There were different rates of
charges ; there was a scale of the various rates from
501. up to 150/. ?—A diminution.
A diminished scale of rates; would not the number
of persons paying, or claiming under those diminished
rates, afford you assistance in the matter P—lf we
had any access to those accounts, but all those ac-
counts are destroyed; every paper connected with
the old Property-tax Act is destroyed; we have not
even the forms to resort to in starting.
Can you tell us whether it is the practice for the
original form to be left annually at the houses of
those who have been exempted in previous years ?—I
cannot answer that question.
You mentioned that in a great number of cases
where, in the opinion of the Commissioners, the in-
comes of the parties were notoriously under 150/.,
they did not trouble them with the second form to be
filled up, but you do not know whether they relin-
quish the practice of leaving the first form in such
cases ?—I do not; the surveyors can answer that
question.
CHAIRMAN—Have you any means of ascertaining
the number of individuals who have claimed exemp-
tion in any one year, and who have been afterwards
brought into charge ?—Through the surveyors we
have.

CHANCELLOR of the: EXCHEQUER—Can you state
the number of persons who, in the year 1848-49,
claimed exemption on the ground of having an income
under 1501. a year, but who were afterwards brought
into charge, it having been proved that they had in-
comes exceeding that amount ?—By a return recently
received from the surveyors, it appears that 9,687
persons did claim total exemption, and stated their
incomes to be less than than 150/. a year, but after-
wards were brought into assessment and made to pay
the duty.
CHAIRMAN—They were brought in by the sur-
veyor ?—By the surveyor and the additional Com-
missioner.

Mr. HENLEY—Does that relate to income generally,
or income under one particular schedule ?—Trades
and professions only.
That is Schedule D ?—lt is.

Coi.ltONtruor—Have you considered the practica-
bility of any machinery for collecting the present tax,
which would be less vexatious to the tax-payer, and
equally productive ?—No, I have never considered the
subject.
Have you ever considered what the effect of a sys-
tem would be, which, proceeding upon the principle
of the Act of 1799, should call upon all persons to
make a return of their incomes from whatever sources
derived, without furnishing a detail, as that Act re-
quired, of the sources, in the first instance, but
should afterwards only apply the machinery of sur-
charging and appeals, and requiring the production
of those details, and proof of those details, and
the administration of oaths, when suspicion should
arise, that that first return was not an accurate return ?
—I have never considered the subject, but from the cir-
cumstance of the Government having found it neces-
sary to alter that in so short a period after Mr. Pitt
had brought in his Bill of 1799, I take it for granted
that it was impracticable to carry out that system.
Was it not the case in that Act that a detail was
required, in the first instance, of all the sources from
which the income was derived, and also the deduc-
tions ?—lt was • but all those returns are now re-
quired from different individuals ; the rent of land is

required from the occupier.
I am supposing a system which should not take the
tax from the first sources of income, but which, as
that Act did, should require persons to make a return
of their income from all sources, and not to furnish
any detail of the sources from which it arose in the
first instance, but only to furnish that detail through
the subsequent machinery for obtaining proof of that
detail, on suspicion arising that the first was not an
accurate return ?—I think it would be much more
inquisitorial, more vexatious, and more difficult than
the present system, undoubtedly.
You understand that the first return would not
require any detail, but simply an account without
any detail of the source es ;we will suppose the
case of a country gentleman returning all his rents
and all the mortgages that he has got.
I am supposing, on the contrary, that he should
return one gross sum ?—As rent.
Without giving the source
,of it at all ?—That
would be quite impossible.
You think it would be quite impossible ?—I do ; I
think you would lose the whole of the tax.
You think that you could not apply the ma-
chinery afterwards which you now apply, where you
thought that the return was not sufficient ?—Cer-
tainly not.
On what is that opinion founded; on the desire
that everybody would have to return less than his
income ?—At present everything being charged at
its first source we are quite sure of the tax upon every
penny ; we get every penny upon the dividend, and
every penny upon a man's salary; all that we do not
know is the profits of a man's trade, but in all the
other schedules it is collected to a penny without any
disclosure whatever.
You assume that the party would not make an
equal return ?—I do not think it possible_that we
oould get a return.
You might, if you considered that a person did not
make a sufficient return, require proof, as ruln°bw,
are obliged to do in the case of Schedule (DP .
the production of documents to substantiate? -- W
fair y
the sources from which his income is derived
might require him to give the detail of all the tenants,
and go to the tenants and get the rents.
e,
You are supposing the case of landed property
alone 2—Landedpp property with other property. Take
the case of the funds mixed up with other property,
such as interest money, we must require a detailed
statement of each species of income.
Do you think you
would not get a return which
would not, in some cases at least, require you to call
for detail ?—I do.
CHANCELLOR of the Excummt—Would not the
result of that system be the same necessity of inqui-
sition into all the circumstances of individuals in all
the schedules as that which now prevails in Schedule
(D) alone ?—lt would.
Colonel ROMlLLY—Because you assume that per-
sons would not make a sufficient return, and that you
would surcharge
,them, and require
detail?—Because we should have no means, no data
upon which to go.
Cur c&LLOTit la the ExcumEß—Did you not