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

N°.181392.] LONDON, WEDNESDAY E E t
S - 7 SEPTEMBER 3, 1851.

Two large and closely.printed Volumes .Octavo, 2/. ss.
MANUAL OF CHEMISTRY.
By W. T. MANDE, F.R.S., Professor of Chemistry at the
ltoyai Institution.

Sixth Edition, considerably enlarged, and embodying all recent
Discoveries in the Science. With Index, giving more than 11,000
References.

By the same Author,

TABLE', OF CHEICIICAL EQUIVALENTS, WEIGHTS,
MEASURES, &e. On Five Lam Sheets. 3s. 6d.
DICTIONARY OF MATERIA. MEDICA AND PARMACY,
Octavo, 15s.

London : John W. Parker and Son, West Strand.

This day, price Is.
OUTLINES OF THE ►_jISTORY OF IRE-
LAND. With Examination Questions. By 0. COCKAYNE,
M.A., one of the Classical Masters in King's College Sch( 01.

Ity the same Author.
OUTLINES OF TUE HISTORY. OF FRANCE. Second Ed *on,
with Additions, Is. 3d.

CIVIL msTonY OF TIIE JEWS, from Joshua to Hadrian.
Seem' Edition, with Ma,?, 4s. ad.
London: John W. Parker and Son, West Strand.

A R T ()URN AL
ILLUSTRATE!) C kTALOGUE
OF THE GREAT EXHIBITION OF 1851.

THE LATE FATAL ACCIDENTS
INSURANCE against ACCIDENTS of ALL KINDS, whether
from Falls of Houses, Fires, Railway Collisions, Explosions or any
other cause whatever.

ACCIDENTAL DEATH INSURANCE COMPANY,
7, Bank-buildings, Lothbury, London.
Incorporated under 7th and Bth Vic.; c. 110.
CintliAtts---ICHNICON„B. rAa R
KE, Esti, Q.C.
Distinctive Fixtures of the Company.
A flied pityment in case of death from accident or violence.
To Insure 1001. by Annual Payment.
Class I. Class 11. I Class HI.
2s. 6d. I ss. I 7s. 6d. to 40s.
Single Payment for Life, Class 1., 11. 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. I 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 lOs.
500 .• r • 7s.
300 • • • • • • 6s.
Prospectuses, 4th 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, SWITZERLAND.
Just Opened, at Huagerford Hall, Strand, the above unrivalled
Dioramas, 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 ♦.u., to Ten P.M.
Admission Free.
Application for the remaining Stalls and Counters to be made to
the Manager, Mr. E. Poure.

THE GREATEST' WONDER IN LONDON IS

BATTY'S GRAND NATIONAL
HIPPODROME, Kensington.

OPEN DAILY.

The wonders that are performed,here daily—namely Roman Car
Racinz, 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 Frauconi, the First Equestrian of the
day, who will appear with his highly-trained Steeds, in addition to
the present accomplished Artistes.
FRIDAY—Mr. Hampton, the ;celebrated Aeronaut, will make as
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 be 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 hut 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, &c., of the most magnificent description, arranged by
the Deulin
THIS DAY and SATURDAY—Grand Italian Fetes, and Night
Balloon Ascents, with Fireworks.
THURS DAY—By particular desire, the Representation of the Grand
Naval Fete at Half-paFt Ten o'clock, of the Taking of Gibraltar, and
Storming of the Town and Fortress, by a numerous fleet of steang-
vessels manned by experienced crows, with she sanction of the di-
rectors of the Citizen and Iron Boat Companies. T. B. Simpson has
the honour to inform his friends and the public that nothing has been
neglected to render this representation truly magnificent, new and
extensive scenery and costumes having been made for this occasion.
The River Esplanade is the only place in London where a spectacle
of this magnitude can take place. The Pyrotechnic department un-
der Chevalier Mortram. Grand Balloon Ascent by Lunardini.
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,
Franconi's celebrated Equestrian Troupe, from i.e Cirque National
de France, no charge mule 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 31aiesty's
Ball at Buckingham Palace. Exhaustless entertainments daily, in-
cluding the Bosjesmans or Bush People, Deulin's Ballet the Star of
Beauty, the Ethiopian Serenaders, the deuble-sighted Youth,
(2.antello'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 suver par-
(jes. 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 (id. Table d'Hute at Four and Six
o'clock, 2s. 6d.

REMOVED to No. 9, GREAT WINCHESTER-STREET, OLD
BROAD-STREET, ROYAL EXCHANGE.
CARSON'S ORIGINAL ANTI-CORROSION
PAINT, specially patronised by the British and other Govern-
ments, the Hon. 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 60 years, and by the numerous (between 501 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 be 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 TUE SECRET INFIRMITIES OF
I on ra D MATURITY.
With Plain Directions for their Prevention and Cnre.
FIFTY COLOURED ENGRAVINGS ON STEEL.
J .st published, in French, English, German, Dutch, Spanish, and
Italian, in a Sealed Envelope, Is. 6d., or post-free, from the
Anther, for forty-two Stamps,
SELF -FRESERVATION; a
thDel;heYdeir of Marriage, and on
f Youth and Maturity,
the SebcritrticlanifiTthireiatitaisse
anda Disorders
niaally acquired at an early period of life,which destroy
tae physical and mental powers, diminish sod enfeeble the natural
Q
fatlings, and exhaust the vital energies of Manhood ; with Practical
0 nervatons on the certain Prevention and successful Treatment of
Nervous Debility, Local and Constitutional Weakness, Syphilis,
Sxicture, and all Diseases and Derangements resulting from India-
wetien, as adopted by Lallemand, Ricord, and other eminent mem-
bers of the faculty in France. With Fifty coloured Engravings,
illustrating the ,ktittosny. Physiology, and Diseases of the Re-
productive Organs, explaining their structures, uses, and functions,
and the various Injuries that are produced in them by solitary
habits, excesses, and infection.
BY SAMUEL LA'MERT, M.D.,
ET, BEDFORD-SQUARE, LONDON.
Doctor of Medicine. Matriculated Member of the University of Edin-
burgh,Honerary Member of the London Hospital Medical Society,
Licentiate of Apothecaries' Hall, London, Member of the Hunterlan
Medical Society of Edinburgh, Etc., 140.
This work contains a plain and complete description of the ana-
tomy and physiology of the reproductive organs, and of theirrelative
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. Ile may be consulted with ad-
vantage by all those whose constitutions may have become debili-
tated through secret practices acquired is 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 un-
ceasing misery and regret.
Published by the Author, and may be 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 post for forty-two stamps, from the author's residence, who
may be ennnilted on ihmo ‘liaorderq per.onally, or by letter,dailY,
from Ten till Two, and from Six till Eight-

DR. CULVERWELL'S NEW WORKS.
To be had of Sherwood, 23, Paternoster-row ; Carvaiho;
117, Fleet-street ; Mann, 39, Cornhill ; or direct from the author ,
p-lee One Shilling eaezhs;
jboyypmosEt,NlTs. 60dr.
LIFE.

Vealth, Recreation, and rational iJie of Time."

Cortrutast—Early Rising—Spring and Summer Mornings—Ex.
trsions about the Environs of London—The Parks, Lanes Hills,
forests, Fields, Highroads, and other pleasant places—Country
rrips and Ramiges—The Boa—London at Night—Evening. at Home
—Music—The Drama—On Eating, Drinking, Bleeping, Bathing, Air,
R it, Ease, Occupation, Sec., &O.

FRAGMENTS FROM THIMOUNTAINS. Two vols.
Vol'.
A VISIT TO THE LAKES; SKETCH OF EDINBURGH. Ise.
TEJA LAKES or KILLARNEY ; REMINIBOEIsora Or
DUBLIN, &a.
WHAT TO EAT, DRINK, AND AVOID.
"That three seoro years and ten our course may run."
A popular review of almost every form (cause and cure) of nor-
v)asly-debllitated health and enfeebled constitution, that harasses
tie young, besets the man of pleasure, business, or study, and ens-
taters old age, with tables and rules for the diat and physical mu.
la ion of every-day life.

IV.
THE PASSION g.
t" What passions hurt the body—what improve,
Truths as relined as Athens ever heard."
S xesicrc : -Life's pilgrimage, from infancy to old age. The advent
of Vie passions. Chastity and its infringements. The casualties of
lieantlonnnoss P.ncl dissipation, with illustrations, graphic, narrative,
aad remediative. Advocacy of early marriages.;

/LAERLAGE STATE.
" To be or not to be, that is the question."
Fa )usimsts:—Laws and obligations of nature, society, and re-
-11.,i0u regarding marriage, to be observe& by either sex. Time and
c toice, on both sides, as to ago, temperament, complexion, and
11;ure, to secure healthy offspring, with the art of rearing them.
elaysical defectiveness and WI removal. Sterility and its conversion.
Oases, Sao.
By B. T. CULVERWELL, M.D. (1541), M.E.C.S. (1827), L.S.A.
(1554). T-rorpfr-five veer, Medical an" leoron.le RoforeP In these
"natters. ite,lepilon hours daily till Five. Evenings, Seven till
Nine. 10, Argyll-place, Regent-street.

NEW COSTUME FOIL LADIES.--The following pa-
ragranh, extract.d from a London paper (November, 1794),
would lead to the conclusion that the agitation regarding
costume now going
this metropolis in the last century :—" The
on in America is not entirely novel, the
Turkish fashion having been introduced unsuccessfully into
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 for variety. No man of sense can be
101.1 g §tt4oloCl to StZCIA Abillticlity,'C.lVotes and queries,

Namo of Company.

Australasia • .........
BritshNorth American
Ceylon .. • ....• • •
Commercial of London
Colonial ..
Gloucestershire • • •• • •
lonian ..............
London and County ..
Loridn and Westrainstr
London Joint-Stock ...
Provincial of. Ireland..

Ditto, New.........
National of Ireland
Nat. Provneial of Eng.
Ditto, New. • • • •• ••
South Australia . . • • • •
Union of Australia....
Ditto . ..........
Union of L0nd0n.....
Union of 4adrid

Dividend
per

Alllllllll.

41. per cent.
51. per cent.

61. per cent.
2/. per cent.
15/per cent.
6/. pr cent.
61. per cant.
6/. per cent.
6/. per cent.
81. per cent.
8/. per cent.
51. per cent.'
61. per cent.
5/. per cent.
6/, per cont.
6/. per cent.
61. per cont.
71. per cent.

Amount
of
Share.

Z 5. d.
40 0 0
60 0 0
25 0 0
100 9 0
100 0 0

25 0
50 0
100 0
50 0
100 0
10 0
50 0
100 0
20 0
' 25 0
25 0

Price.

OAS-LIGHT AND C0X.23 COMPANIES.
Dividend Amount
Name of Company. per of Paid. Price.
Annum. Share.
------
X. 5. d. X. s. d.
British ••• • • • -.... •• 11. 40 0 0 18 0 0 76
Ditto Provincial. • - 11. 85. 20 0 0 20 0 0 18i
Brighton •••••. •• •• •• 51. 20 0 0 - -
City of London .. •..• 61. 100 0 0 150 0 0 120
Continental Consolidat. 928. 75 0 0 31 5 0 40
S.quite.ble -••.• . - - - 505. 50 0 0 50 0 0 27
Imperial .• .... ••• • • • 31. 50 0 0 50 0 0 69
Independent ... ••• • • • 61. 40 0 0 40 0 0 46
London .• - 50 0 0 50 0 0 •-•
- 50 0 0 50 0 0 -
Do., Parl. Preference 61. 25 0 0 710 0 -
Phoenix •••••• • • • •• 4l, 50 0 0 49 0 0 27%
Batcliff •••••.. • • • • • • 51. 100 0 0 90 0 0 -
United General ••• • • • 11. 50 0 0 50 0 0 15%
Westminster Chartered 8/. 50 0 0 - 45
Ditto, New .... -. 12s. 50 0 0 10 0 0 9
1.7.5 T or SCOTTISH COMPANIES' PRICES
Dividend Amount
Name of Company. per of Paid. Price.
Annum. Share.
- -
X s. d. £ s. d
Bank of Scotland
British Linen Company 81. per cent. 100 0 0 100 0 0 200
Oaledonian Bank
City of Glasgow Bank 41. per cent. 10 0 0 10 0 0 11%
Clydesdale Bank -..• -6% per cent. 20 0 0 10 0 0 13
Commercial Bank - - 71. per cent. 500 0 0 100 0 0 172
Eastern Bank •••• • • . • 61. per cent. 25 0 0 10 0 10
Edinb.&Glasgow Bank 61. per cent. 5 0 0 5 0 0 4%
Ezehangeßnk of Scot.. 4/. per cent. 100 0 0 42 0 0 9
National Bank 6% per cent. 50 0 0 10 0 0 ' 15%
North of Scotlandßank 51. percent. 20 0 0 210 0 27
Boyalßank of Scotland 51. per cent. 100 0 0 100 0 0 13534
Union Bank of Scotland 8/. per cent. 100 0 0 50 0 0 8934
Western Bank.- -•• • • 71. per cent. 50 0 0 50 0 0 70%
Alliance Fire and Life 4%1.pr cent. 10 0 0 10 0 0 21%
British Guarantee
Caledonian Fire Insur. 101. per cent. 100 0 0 10 0 0 223
City of Glasgow Lie 6/. per cent. 25 0 0 2 0 0 31. 19s
Colonial Life -.•- .
Edinburgh Life Incur. 61. per cent. 100 0 0 15 0 0 21%
ling. & Scot, Law Life 51. per cont. 50 0 0 217 6 3
Life Assoc. of Scotland 6/. per cent. 10 0 0 110 0 31. 155
National Fire and Life 51. per cent. 10 0 0 1 0 0 1265• Od
North British Insur Si. per cent. 200 0 0 20 0 0 1 27
ScottishUnionlnsrace. VV. pr cent. 20 0 0 1 0 0 '2ss-Od
Standard Life •••• - • • 51. per cent. 50 0 0 7 0 0 12
United Dep•Assurance al.per cent. 10 0 0 1 0 0 175 6d
MISCELLANEOUS.
Dividend Amount
Name of Company. per of Paid. Price.
Annum. Share.
..............!.. •••••......SMIP
X • s. d. X. s. d.
Assam Tea ••..•• • • • • - 20 0 0 20 0 0 8
Auction Mart•• ••• • • • W. 55. 50 0 0 - 2635
Australian Agriculturl 11. 100 0 0 30 0 0 15
Australian Trust .• •• 61. per cent. - 35 0 0 20
kaglo-Mexican Mint.. It. 10e. 10 0 0 10 0 0 28
Ditto, Half Shares.. - - 210 0 -
British American Land - - 38 10 0 -
Canada ............. 61. per cent. 100 0 0 32 10 0 49%
Do. 5 per cent Bonds - - - -
Ditto, 6pr et. Bonds 61. percent. - - 108%
City Navigation Bonds 31 per cent. - - 96
Gen. Revers. & Invest. sp.c. & bs, 21 100 0 0 100 0 0 92
Equitable Reversionry 5 p.c. & bs.s/ 100 0 0 100 0 0 109%
Ditto New .. .. .. .. - 50 0 0 5 0 0
Gen .Steam Navigation 10 p.ct.&bs. 15 0 0 14 0 0 -
Hudson's 8ay.... ...• - Stock. - 206
Hungerford -.•. . . . - 21. 55. - 100 0 0 47
London Institution ..• - - 78 15 0 7
New Zealand Company - 25 0 0 25 0 0 -
Ditto, New .• ....• • - 25 0 0 12 10 0 -
Russell - Institution.... - 26 5 0 -
Peninslr& Orient.Stm• 81. per cent. 50 0 0 50 0 0 68%
Reversionary Int. Soc. 43(1.
pr cent. 100 0 0 100 0 0 100%
Royal Mail Steam.... 41. p. share. 100 0 0 60 0 0 80
South Australian ... • • 11. per share. 25 0 0 25 0 0 23%
Van _Diemen's Land.. - 100 0 0 , 29 0 0 1

rADVEHTISEMENT.]—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 patient is gradually restored to health, and
the whole frame is permanently s enovated. Theis! 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, Loadse.
BISHOPRIC OF SIERRA LEONE.—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
Cali bQ oecared,....Cambridse 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 ; but 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. WfasoN—Surcharged upon their returns ?
—Upon their returns ; the Special Commissioners can-
not assess without a return.
CHAIRMAN—Can you state the number for any of
the preceding years that chose to be assessed by the
Special Commissioners P—l 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.,
which was charged 15,000/.
Was that paid?—lt was confirmed at 14,0001. upon
appeal.
And paid, of course F—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 10,000/.; confirmed upon appeal,
and afterwards compounded fur three years, at the
increased sum of 10,000/.
Were those surcharges male by you, or by the
Commissioners F—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 500/.; made 15,000/., and
confirmed at 14,000/., 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 5,5001. ; charged
11,0001.; no appeal; paid the assessment, but not
a composition.
Mr. J. Wsasox—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 184.51
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 hzve sat contrary, as you state,
to the Act F—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 F—l 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 (lid not pass till July.
Mr. RICARDO—The last tables of surcharges which
you have given in do not include the whole of the
cases in which you have surcharged ?—For the year
1845 those are not the whole of the cases; for the year
1849 they are the ex,ct number; I have gone through
the assessments.
Lord H. VANE—They are all the exact number,
except in the case of 1845 F—l 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 he 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. I do 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 ; I am obliged to make the assessment more.
CHAIRMAN—How 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
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. WlLsoN—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
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 ?—I 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. RICARDO—In point of fact, then, under those I

circumstances parties electing to be assessed by you,
are really assessed by the ordinary Commissioners ?
No; Ido 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 give 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.
CHAIRMAN—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 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 ?—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 so on. 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
co

:n pninfvfl'er,' Ibiiiriin'ilecount Which is not
compared with the books P—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.
Air. RICARDO—But do they not actually swear
F—l have known some few cases at the can-
inenceinent 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 ?—Tht.y 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. ROEBUCK—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 ?—Yes.
Have you ever known a case in which a person
who so proposed his books was nevertheless sur-
charged ?—Perhaps the charge was partly confirmed
and partly relieved. I may mention that the in-
stances in which the books have bz‘en 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. RICARDO-But you simply demand an account
according to that form, and you ask for no vouchers
whatever ?—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. If 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 to 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. DIM XELI—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. WinsoN—ls there a difference, then, be-
tween the General Commissioners and the common
Commissioners in their power to call fur 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 power
to call for books ?—They have not the power to call
for books.
CIIAIRMAN—Have not the Special Commissioners
all the powers which the additional and General c orn-
missioners have with respect to the books ?—Yes, but
there is this difference between the action of the two
bodies, tIF:, Special Commissioners invariable issue a
precept, and require accounts, but the General Com-
missioners do not ; they have refused from the first to
sign any precept, the clerk merely sends a letter in-
forming the party when the appeal will be heard, re-
quiring him to bring an account, and to bring it in
the best way be can.
Mr. J. WILSON—Can you tell the Committee upon
what description of evidence the General Commis-
sioners act ; when an appeal made ;Against a sur-
charge, what sort of evidence they require to sustain
it ?—The General Commissioners, upon reoeiving no-
, tice, as I explained on Thursday last, divide them
into perhaps 25 or 30 for etch day ; and the clerk) a

few days before they meet to hear the appeals, sends a
printed letter, with a note at the bottom, that the p ir-
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 ac•
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 thin 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 lossea considerablalum,
no doubi. 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.

`kith the small traders generally you consider it to
be otherwise ?—Yes; where their average profits
would be perhaps 1601., or perhaps less, the first ef-
fort is to reduce them below the 1502, 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 bencbers 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 Hot the members of the inns of court
also return to Somerset House ?—The benchers of
the inns of court invariably choose tvvo or three from
their own body to act as additional Commissioners.
The remaining number act as General Commissioners
in hearing appeals.

I am not ;peaking of hearing appeals, but of the
original return. Tbat 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 ?—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 Commissioncri instead of to the District
Commissioners, if you think fit.
Mr. RicAuno—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 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 8,0001.
and 9,0001., they make their return an even 10,000/. ;
so v i h regard to 11,000/. 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 for 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 P—Not at all.
There is no reason wby 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. With attorneys 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; but
they should give us an estimate of what those bills
will produce.

Tliere 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 have
returned their investments separately from their
discounts.
Generally, it is the gross amount of profits ?
Generally, it is a sum from the trade of banker, so
much money ;as regards the insurance companies, I
ought to state to the Committee that there is great
uncertainty with respect to the assessment, or their
.
liability to assessment under the Act ; some cases
they claim to be entirely free, whilst in other cases
they make a large return. Some few merely give us
a list of the annuities charge able upon their offices ;
I think that is a matter which deserves the special
consideration of the Committee.
What is the nature of the uncertainty; is it a point
of law ?—An insurance company, about four months
ago, made a return which I had to examine ; they
stated "nil" in the return ; there was a statement of
figures, and upon going into the account, I submitted
to the Commissioners that I estimated them at between
25,0001. and 30,0001. ; the additional Commissioners
refused to make the assessment; I demanded a case
for the opinion of the General Commissioners under
the Act ; they had a meeting, and by a majority cf
one only, admitted my objection, and gave directions
to the additional Commissioners to assess them at
25,0001. odd ; after that the company bad the oppor
tunity of appealing
they came to appeal, and the
additional Commissioners stultified themselves so far
as to reduce that assessment which they had before
put at 25,000/. to about 13,000/. Now the same
thing has happened with many others.
Was that 13,000/. the amount which was paid
upon P--The 13,0001. they paid upon.
On what point of law did the question turn ?
There is no difficulty at all in ascertaining
of an insurance companythefire depart-
ment; the ground of liability to charge there would
as regards the profits
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 Ore depart-