The Sun.
London, England, 1851-08-16 00:00:00

SATURDAY EVENING, AUGUST 16) 1851.

SPORTING NOTES.
No. CVII.
YORK AUGUST MEETING, &c.

TO THE EDITOR OF THE SUN
SIR,—In yesterday's Sporting Note, in commenting on
the first day's races at York, in the burry of the moment
I accidentally fell into an error in stating that the entrie
for the Dundas Stakes had not then been made; aey
have closed some little time, and are much more nume-
rous than usual, amounting this year to nineteen. The
winner, I opine, will bl found at the bottom of the han-
dicap, and not improbably will appear in Major Yar.
burgh's colt by Lanercost, out of Easter, 'yclept
Caooaserames. This stake will commence the sport
at two o'clock on Wednesday. Thursday's races
will begin at the same hour with the Ches-
terfield Handicap of 10 sovs. each, with 60
added, one mile. The Maid of Masham's ap-
Paarance in this race I consider very dubious; at Bst
10lb if she runs, she would be somewhere about the mark.
Clothworker, The Italian, and Oxford Blue, I fancy, will
also be non est on the occasion. The field, to my think-
ing, will consist of Vanguard, 5 yrs, 7st 71b, Scarleo-
?°ugh, 4 yrs, 6st 1 llb, Melody, 5 yrs, 6,t 91b, Croupier,
3 yrs, Est 41b, colt by Prince Caradoc, out of Miss Julia
13. ennet, 3 yrs, sst 810, and, perhaps, one of the extreme
light-weights. I can discover nothing in my opinion
that stands a chance of beating the MISS JULIA BEN-
NET COLT; Scott's horse will probably obtain the second
Place, and Melody the third. The Filly Sapling Stakes
P so sons. each, 20 ft, for foals of 1849, one mile, will
probably fill to the lot of THE GRAND DucriEss, unless
show g
Hirsuta or Mr. flesssltine's Catch an
11""r good Cause to the contrary. The Old Twee
yrs old Produce Stakes of 100 soya. each, h ft,
been manufactured to benefit Azeth i
's owner; t, would
11(i; surprise me, however, were Colsterdale and
Croohshanhs, in the absence of Azsth, to fight the battle
(4,11,t, and find their way home as I have placed them.
Tae County Plate of 100 sces., added to a sweepstakes
eufdnglossesys. each, 5 ft, for two yrs old and upwards, five
furlongs and fifty yards, I shall not attempt at the present
moment to select the winner of, but leave it until I can
tteertain whether The Maid of Masham will run or not.
4\ext on the list stands the Great Boor Handicap Stakes
of 200 soya., added to a sweepstakes of 20 sovs. each, 15
f
tt and only 5 if declared, &c., two miles on the old
course. The field for this, one of the most important
!lakes of the meeting, will, as far as I can ascertain at
tae Bat present time, be composes of Maid of Mesham. 6 yrs,
71h; Clothworker, 5 yrs, 7s. 81b (d); The Italian, 4
;;8,71b;' 76t Backbiter, 6 yrs, 7st 51b, and 101eettra;s
Officious, 4
oyrs, 7et 31b (d); Lsdy Hylda,
;9, ?et lib; Nancy, 3 yrs, 6st 131 n (d); ei mu,,, 3
6,t 31b; Haricot, 4 yrs, 6st 21b (d); Hungerford,
Knoll,
sst 131 b; Candlewick's, 4 yrs, sst 81b; Knook
011°11, 3 yrs, sst 71b (e); The Wren, 4 yrs, sst 31b;
%\ne, 3 yrs, 4st 13th (d); Little Fawn, 3 yrs, 4st 131 b
(d
' and A tos, 3 yrs,4st 121 h. A short time since
r s
"leeted Haricot as the all but certain winner of the
see has
since then, however, from some cause or other,
°as become uncommonly fishy in the market, having
roecedrd to double her former price; ,t the talent" are
I,ll° and all dead against her; therefore, though I should
iittn3 taken her, had she been fit and meant, to be the
11,,:tilnte A. 1 in the race, as the case stands I must leave
harmless and consider the chances of the others.
Maid of 'Masham, if she runs, will be one of the
/CZ four. Clothworker will be nowhere ! The
hQa has been supported for a very heavy stake;
rust„d.nY May have arrived, but considering his former
at t}7lng I have great and grave doubts whether ho is,
Th',.,"ti weight, good enough to do the deed of note on
re 'pra(,l43' next. Backbiter may astonish the ring by
esip);„a!ing his Goodwood dote; very dubious, however,
in —lanY as he has to carry bibs extra for accomplish-
eg that Performance. Officious is a doubtful starter;
4ed
leoY„1-134da is far advanced in the " sere and yellow
Ilan' Gnus may attain his usual position—third;
xagerford will finish in front, Candlewick in the rear;
(ink Knoll, if he runs, will be in the first flight; the
Wren nowhere! The three feathers—Cane, Little
te WI; and Aristos, I shall reserve for consideration
jeitt)tt week. And last, but by no manner of means least,
ticY, where will she be? Eeho answers, when ? If
ip.r. Martinson's letter was only a ruse de course to drive
1;,! back in the odds, the move has not succeeded,
on account
does not wish to run her for the Handicap, but,
ford
of numerous heavy bets pending between her
f0..4 Neasbam, has a wish to send her fresh to the post
son the Great Yorkshire Stakes, why not declare her a
M,,,,starter, instead of sending such an equivocal
all, as that Mr. Tattersall received. Setting lisnicot
tad Nanny aside for reasons already given, I must, on
4- strength of the money. award the palm tu THE
eti4LIAN. and giving Hunyerford the second position,
(I,A2clid of Masham the third. As the day approaches
ll speak more positively on this stake. The 100
ilts. Plate, I feel inclined to book to Mr. Halford's
asltPPEßzeier; and the Juvenile Stakes to GLENLIICE.
y. remarks on Friday's races will appear on Monday.
I am, Sir, yours, &c.,
THE SPIRIT OF THE TURF.

Aug. 16, 1851.

41E ROYAL VICTORIA YACHT CLUB

REG ,17'TA.
4IDF FRIDAY EVENING.—The only race on the card
‘.(l°Y (the second 501. prize cup not having, filled the
t ?hdola only being entered for the same) was the 50/.
b,rtl44 cup for fore-and-aft schooners, the property of
Others of the Royal Victoria Yacht Club ; the course
from the starting vessel to the westward of the
,steeld buoys of the Brambles, round the Calshot light-
, thence passing to the eastward of the chequered
li7.4,.whitebuo3.s of the. Brambles,. then round the Nab
ir-/-ehicis always passing outside the No Man, and Send
tie." hoop, and f
tb'' the u completing the course the second
ht to pass between the starting-vessel and
t—el34,l),,!er•YaTcheeyach-ts' crews to be limited to sailing re-
aijoa No. 12, and the sails to be limited to those
AThyarrie.d on a wind. Nu allowance fur tonnage.
Atilue following started
e°llcia, 101 tons, Sir Charles Ibbetson, Bart.
kilt:44lde, 125 tons, Major M. Alartyn.
a, 31 tons, 0. Webster, Esq.
0:1(i l',4qUarter-past eleven the signal gun was fired, and
44441 'IEIS effscted, the yachts, according to a late
teetillgettient, proceeding to the eastwardt.
tihnesttetadde.ofTthhee
tte4cwoards in consequence of the state
talt,tvlicht was the first to get away, whicho she did in
1014, Style followed closely by the Bianca, but it was
*tiet,:e°llde before the Fernando could
.fairly get under
144 through some mistake. in bringing round her
1414 to the eastward instead of to the westward, as had
dole given as the course in the official programme. This
e
ttl,' was of r.o great moment es far as the Bianca woe
the
Itattned, for on proceeding towards the Nab
alt sited,
was soon overhauled, and the Fernando
idt f
Ntue second place. When within about a miled
1,4,(1e-..114 the Anaconda was at least a mile a-head, , and
tot
pits apparently about the same distance between
,erilande and Bianca. They kept this position
114,, Ire;„4°,e distance, but on rounding the. point
he-
-114,,7Qie recovered a great part of the distance
141eitheto, and on passing Ryde Pier the Anacondan
iket -'°6ely pressed by her rival the Fernan
kg.
.4t tt%)' olore than half a minute a-head, and ma
:4 eon still- The match became Low exciting, but
,mats ibis was too early a stage to judge of any
,q4lth- I:eault, The Bianca was so far behind here as to
,-Blered to be completely out ot the question as to
Lbs Inlio the struggle for the prize. The contest be-
-4,1%,1"'s two was continued with great vigour round
t4l.l:buo f the Brambles and the Calshot light-
-11,41 Ys
soo nicely balanced a match has been
NWitnessed. They kept company together in this
bitt)i'
toi-k7,°El their return, and when opposite Ryde Pier,
in racing phraseology, be termed a " der..d
Otil Or 80 even together were the bowsprits that it
ad 1" task of Considerable difficulty to say which
if34rtik° wOvant ee They arrived at five minutes past
.f,,t;lll:' Completing the first round in four hours and
i7t,the''oUoteisd.
.Theeyt;,wthaerndsmade their way gallantly,
the Nab, tile Fernandod
tr4liirseesli httllyinta,kin the lead, but not tuhseudc
assed-
the 40% to wargraut further remark.
kNlSCittic)o about ten minutes whets squaasdpron of
joined
which followed the sailing yachts
niqttue celebrated American yacht w America,
'l4'r hits hurled such defiance to
h-4°ll'.(jittr'd from the manner in which, one ablyl' consephee-
hrt4sll:!tlheed them, she satistactorily proved one,
,at,haes
iii,;(°l4 of Brother Jonathan" to superiority
;°lisit"lll3ast, and the numerous spectators had a most
Otnilt --:11;k demonstration that her clipper-build and
ti`2l's itiPng had not been over-rated. In fact, the
At'°h, Imuerican" was the theme of general converse
‘kt attracted as much attention as the match itself'.
tiebe°l4 ?:elotik the Fernando rounded the Nab for the
havingw completely established herself in
ta".ill47l_, when within_etboutfive miles of Ryde on
nearly a mile ahead of the
I,o44tejoed;
uiabod
Wsivtah,is
every
prospect of maintaining her
dhiltine;lll Abut it shouldev nyot be omitted to be stated that
Brett
ecirektite rportion of the distance to the Nab
tit h • tth
uetween them was scarcely to be distill-
e,mad time our account was dispatched the
"i°e -e're°llel d d
nR the,-e vertu° .owine•matches, and a duck bunt,
day, which were very warmly contested.
11-s lare.'e4tY did not attend the regatta, in consequence.
"44, Party of visitors being assembled at o.oorn

COURT CIRCULAR.
d Th, 4
OSBORNE, F
-4Y in thaYal Children took their us_nanllnexAy,r,eAisueGT,elBste.r.
Rot"" grounds t Osborne.
Qh:Yro:Le'e°l4-411tualeiti:ettshY:laallteahrnisooRn Royal Highness Highness Prince Albert
l'tellt.•Colonel the Hon. A. Gl,34.odnoync.arriage, attended
livic)toet: arfrived 01,;:ltft. viit to her Majesty, and bad the
Sutherland and Lady Constance
hLe.
Yl,°,` dining with the Queen and the Prince.
, "'Jet) wa,s included in the Royal dinner party,
kti)
tile 2,r Nenty will hold a Privy Council on Mondays
Yeah'T(\ii Irl, t.. at Osborne, Lie of Wight. ep,l\'cld University Commission had. a meetinog.
the 1;"1', at the (2ffi ialresidence of the First Lord.. 0 t
I,°it,t)liitoor:retwah4inetlit,Yet,,hieupplietic.)evranoinfg6satrreliestl.e,
tPhrees:inats,tetrheofy, I.:!ehal_)p..
"thle. f•V. rotessor Powell, and the Rev. A. 1
68 koecretary).
(Ite,,L Patches vvere sent off yesterday from the Colonial-
t):4 7.ta the Governor of Canada, and the Governors of
. Aher North American Colonies.
I, TJap, r
ii,,it Greet- ,-TREAT NORTHPRN CLOCK.—It is stated that
eit Northern Railway 'Company have purchased the
reatlt,;riking clock (by vent), by which the time of the
ki1t)(0.
y/clibttion hai bee`: regulated for three months, tort
nw it is to be placed in a tower in the new station a
140„.1.er038, and vve understand that it is intended to make
the 'uori for the clock to transmit Greenwich time to all
cittii,t,atious on the lino at a certain hour every day if re-
'us when the electric telegraph is laid down.

IRELAND

THE GREAT NATIONAL CATTL7, SHOW.

DUBLIN, FRIDAY.—The proceeding connected with
the annul cattle show commenced on Wednesday,
when the grounds of the Royal Dublin Society's
house, in Kildare-street, were thrown open for the
exhibition of cattle, farming implements, &e. At no
former year was there so fine a display of stock of all
kinds, but, owing to the dreadful state of the weather,
the number of visitors was comparatively limited.
Yesterday matters presented a more cheering aspect,
and from an early hour to the close of the day the
yard was perfectly thronged. The banquet came off
in the Theatre Royal last night. At half-past five
o'clock about 150 guests sat dow❑ to dinner. The
Duke of Leiuster presided ; and the various toasts
were responded to by Lord Naas, the Earl of Clan
carty, Mr. Naper, of Losighnew, the Earl of Erne,
Lord Ehrington, Lord Talbot de Malahide, and
others of less note in the agricultural world. In the
course of his able speech Lord Clancarty thus
touched upon the state of Ireland and her future
prospects :
" Vi wing the country gi nerally (said the Noble Earl),
he could nut say that within the last five years there had
been a course of agricultural improvement, for there had
been entirely warning that evidence which was alone to
be found in the amelioration of the working classes. He
hoped, however, that the coming harvest would indicate
a change for the better.—(Hear, hear.) He trusted that
the ark in which they had been permitted to float amid
the desolation which surrounded them had reached its
Ararat, and that the lands which had been once thickly
peopled, but were now desolate, though fertile, would
again be populated by an industrial people, and that they
would henceforth bo seen evidencing the effects of real
industry and economy, and all other circumstances
which would tend ti attach the peasantry to the soil,
and gladden the eye of the beholder.—(Eleur.) He was
sanguine of the future prosperity of Ireland. They
bad gone through much suffering, the recital of which
had produced wonder and astonishment, but he trusted
the chastening hand of the Divine Bing, who had
seen it fit to afflict this country, would not be dis-
regarded.—(Hear, bear.) They had heard the re-
sources of Ireland often boasted of, arid he had him-
self often heard, in popular assemblies, the Irish pea-
santry called the finest in the world. He was one of
those who believed both those statements. He had per-
fect faith in the industrial resources of Ireland, which
his Learner] Friend Sir lt. Kano bad so ably placed
before the people of Ireland.—(Hear, hear.) He had
also faith in the disposition of the Irish peasantry to
become the finest in the world, but they should be
established by bringing them practically to light.—
, (Hear, hear.) A great deal of attention was fixed upon
Ireland at this moment. Foreigners, Englishmen,
Scotchmen, and Americans, talked of investing capital
i❑ endeavouring to develop the resources of the country;
hut the question was asked—why did not the capital
flow in? The reason was, because Irishmen, by leaving
those resources untouched themselves, raised a doubt of
their reality.—(Hear, bear.) He therefore trusted that
in future Ireland would take the lead in developing the
resources of their country, and that they would take
agriculture as their commencement. It, was essential
to the existence of their people ; it was essen-
tial to their comfort, and it would render this
country fit to take its proper place in the com-
merce of the world.—(Hear.) In the recent circum-
stances of the country they had learned a lesson of self-
reliance. They had been all ambitious for communica-
tio❑ with America, and were recently very much
stricken with the idea that the Government would form
a packet station at Galway—as, upo❑ an impartial view
of the facts, he thought they should have done—(Hear,
hear)—but they were disappointed. They were then
attacked with the idea that their American patrons
would enforce the claims of Ireland, but were again
disappointed. W here then were they to look? Let
them turn to themselves.—(Hear.) He rejoiced that
that sentiment was concurred in. Let them learn to
plough the land, and they would not be long until they
ploughed the sea.—(Hear) If they desired to be a
great commercial or manufacturing nation, to turn the
ereat water power for which Ireland was celebrated
to proper account, they should first produce the material,
and when they had done that, they might depend upon
it they would have the manufacturers to work them up;
their trade with foreign countries would follow as a
matter of course, and Ireland would take the proper
position to which she was geographically entitled among
the nations of the earth.—(Cheers.)"

SUSPECTED POISONING IN ESSEX.
Another case, suspected to be connected with that
hideous system of secret poisoning which has thrown so
dark a shade over the moral character of the county, has
occurred at Vange, a small rural parish lying upon the
water-side, near Stanford-le-Hope. At present the mat-
ter rests wholly on suspicion, and that of a slight kind,
but rumour, as usual upon such occasions, has been busy,
bringing forth and colouring a variety of circumstances
to give strength to the charge, and as consequently pro-
duced no little excitement in the neighbourhood. The
supposed victim is Isaac Jervis, a labourer, about thirty-
six years of age, and the circumstances upon which a
suspicion has been founded that his death has been pro-
duced by poison are these:—On the morning of Mon-
day, the 26th of May, he left his cottage at Vange,
apparently iu his usual state of health, to follow his
occupation at the farm of Mr. George Hilton, of Cor-
ringhaw, by whom he was employed. In the course of
the morning he appears to have been seiz?cl with sud-
den illness, and about eleven o'clock he returned home
complaining of great psin and thirst, and was
attacked with sickness. He lay for nearly a week in
excruciating agony, and died about noon on the follow-
ing Saturday. The body was in due course buried.
Other eircumstances, which it would not be judicious at
he present stage of the inquiry to detail, connecting
heais,lves with the nature of his illness and death, pro-
duced dark suspicions and general whispers of foul
play; aad these rather strengthening than diminishing
as time went on, some parties in the parish applied to
Mr. C. C. Lewis, the coroner, to have the body ex-
humed and hold an inquest. That gentleman, however,
from the nature of the information first conveyed to him,
did not feel justified in adopting this course, thinking in
these days of economy it would be better not to incur
the expense on such slight grounds; but a requisition
reaching him signed by many of the respectable inhabi-
tants of the parish, he felt it his bounden duty
to proceed, and accordingly issued his order, ad-
dressed to the minister, churchwardens, and over-
seers of Vange, for the body to bo disinterred.
This was done on Tuesday last ; and at six o'clock
in the evening the coroner attended at the Five
Bells public-house, and a jury having been sworn and
having viewed the body, which lay at the church, the
evidence was proceeded with. Witnesses were examined
to prove that the deceased, after he was seized with ill-
ness suffered much from sickness and was in great pain.
Mr. T. M. Parrot, surgeon, of Stanford-le-Hope, who
had attended the deceased during his illness, described
the symptoms and the sufferings of the deceased, and
said since the body had been disinterred he had made
a post mortem examination, but from the appearance he
was unable to discover sufficient to account for death;
he was of opinion, however, that the deceased died
from fever, with pneumonia of the left lung, but he did
not feel perfectly convinced of the cause of death.
This being the case the jury, as reports were still in
general circulation that the death was the effect of
poison, expressed a wish that the stomach should be
analase3. "The coroner felt it right that the wish
should be c mplied with, and be accordingly adjourned
the inquest, and the stomach and its contents, together
vviila the liver, were forwarded to Professor Taylor for
anal/nation.—Chelmsford Chronicle.

AN UNREHEARSED STAGE EFFECT.—A circum-
stance provocative of hearty and general laughter took place
on Monday, during the performance of the last and most
impressive scene in the play of Julius Cesar. Mr. Vanden-
hoff sustained the character of Brutus. lie was at that
passage where, after his army had been defeated, he re-
quests his freedman to kill him, and resolves to commit
suicide. At this juncture a venerable looking goat, with a
long beard, made his appearance at the side scenes, and
took a deliberate survey of the house. The audience, at first
surprised: at this novel apparition, burst into roars of
laughter, to the evident horror and astonishment of the
tragedian, to whose ears the unlooked-for sounds were a
novel profanation. The cause of the merriment walked de-
liberately down to the foot-lights, and sta,ed at the audi-
ence, whose roars of laughter soon startled him, and drove
him once more upon the stage. In the meantime Brutus
stabbed himself with as much tragic dignity as possible
under the circumstances, covering his face with his robe.
The goat seeing his fall, walked over to the prostrate Brutus,
took a sniff at him, and was then, amidst louder roars of
laughter than
.ever, in which the actors joined, removed off
the stage.—L
Liverpool Times.

THE LATE LIEUTENANT-GOVERNOR. OF TOBAGO.—
Mr. Ross was born in 1797. at Rosstrevor, on the family
property, in the county of Down. The spot is one of the
most beautiful and p cturesque residences in the world. His
family were of Scotti,la descent, and settled in Ireland, at
Portlaw, in the reign of James I. In early life he entered
the army, and served in a dragoon regiment. His family
name has won a place in the historic annals of the kingdom,
a near relative of the deceased, General Ross, having lost his
life at Bladensburgh, in his victorious contest with the Ame-
rican riflemen. The late Lieut.-Governor of Tobago, on
coming of age, in 1819, married Miss Harriet Anne Knox,
second daughter of the late Bishop of Limerick. He was a
deputy-lieutenant of the county of Down, and, in the year
837, he filled the office of sheriff for that county. At the
special invitation of the Liberal electors of Belfast, he con-
sented to stand for the representation ot this borough in 184),
in corjunction with the Earl of Belfast, and, after a petition
had been lodged against his return, a compromise was en-
tered into, and he continued Member for the town with Sir
J. E. Tennent, till the dissolution of Parliament. At the
request of the electors, who, no doubt, thought they would
be better represented by Mr. R. J. Tennent, whom they fixed
on in his stead, he resolved not to contest the representation
of the borough at the general election of 1847, and retired
from the field. Shortly after this, he went to reside at Edin-
burgh, where he remained till the beginning of this year,
when he accepted the appointment at Tobago. His lease of
office was, alas! a short one ; but it was yet long enough to
win for him the fullest respect and admiration from all who
came within the influence of his kind and amiable nature.—
Bekast
ST. ALBAN'S BRIBERY COMMISSION ACT.—Yester-
day the new Act for appointtpg Commissioners to inquire
into the existence of bribery at St. Alban's was printed.
The Commissioners are Mr. Slade, Mr. Forsyth, and Mr:
Phinn. They will proceed to St. Alban's, or near thereto,
and hold meetings, examine witnesses, and make a searching
inquiry into the existence of bribery for some time past in
that borough. The reports of the Commissioners are to be
laid before Parliament. Persons who have been implicated
in bribery, but who attend and make a faithful discovery,
are to be indemnified by the Commissioners from penalties.
The expenses of the Commission are to be paid by the Trea-
sury.

THE APPLE CROP.—The orchards this year are
yielding in abundance. There will be plenty of prime cider,
and we should imagine at a moderate cost.—.Bridgewafer

EXTRAORDINARY CHARGE OF CON-
SPIRACY AND CHEATING.
BRIGHTON, FRIDAY.—John Broome, an ex-pugi-
list, John James, of Landon, and Charles Staden, of
Brighton, were examined before the magistrates of
this borough yesterday, upon a charge of conspiring
to cheat aed defraud William Hemp, a young gen-
tleman, 21 years of age, from Herefordshire, of 15
sovereigns, ten half-sovereigns, one half-crown, and
three bills of exchange, value 1001. each.
Mr. Sill, attorney from London, attended to con-
duct the prosecution ; Mr. J. G. Lewis, also from
London, was engaged for the prisoners Broome and
James ; and Mr. Kennett, of Brighton, for the prisoner
Staden.
Mr. Sill opened the charge by stating that it was
laid under the 17th section of the Bth and 9th Viet.,
c. 17, and then called his witnesses.
John Sherman, an attorney's clerk, deposed that
until lately he had been residing at 25, Chapel-street,
OxfOrd•street, London, but he had left that situa-
tion, and had resided with Mr. Hemp, the prosecutor,
at the house of the prisoner Broome. Witness con-
tinued—l formerly resided at Ross, of which place
I am a native. Mr. Hemp's residence was within about
20 miles of Ross. Whilst I was staying at Broome's
I saw both the prisoners James and Staden there.
They appeared to be friends of Broome, who has
a parlour at the back of the bar, in which we took
our meals. It is a sort of private parlour. Broome
keeps the Rising Sun, Air-street, Piccadilly. I was
in that parlour at ten o'clock on the evening of the
6th instant. James, Broome, and Mr. Hamp were
also there, and Mr. Charles Probert was there.
After he left, cards were introduced by Broome,
who said, "Let's have a little amusement." James
began cutting the cards into five or six packs. Mr.
Hemp took part in the play. Mr. Hemp lost several
pounds to James and Broome. I do not know the
game they were playing, but they called it "Devil's
murder." After they left, Broome asked Mr. Hamp
if he was going to Brighton races. Saw Staden
at Broome's the previous Monday, the 4th instant.
Staden shook hands with Mr. Hamp, and said he
should be happy to see him at Brighton at the
races, where there would be some very good sport.
On the morning of the 7th, when I came down to
breakfast, I found that Mr. Hamp had agreed to go
to Brighton races.. Broome said, "I suppose Will
(meaning Mr. Hamp, a name which he sometimes
familiarly called him) will want some money. It will
be too late to go up to Charley's father; if he has
got his cheque-book with him and draws a
cheque, I will go over the way and get it
cashed." By Charley's father, I understood him
to mean the Rev. Mr. Probert, executor of the late
Mr. Hemp. Broome then said to Mr. Hemp that
if he would draw a cheque for 501. or 601. he would
get it cashed, and he supposed it would not be paid
into his banker's for a week. Mr. Hemp said, "I
think 301. will be quite enough," and he drew a cheque
for that amount. Broome got the cheque cashed, and
a party of us, consisting of Mr. and Mrs. Broome,
Mr. Hamp, Mrs. Broome's sister, Mr. Probert, and
myself, drove to the London-bridge station. Mr.
Hemp took and paid for tickets for the whole party.
Mr. Hamp was going to pay for return day-tickets,
but Broome said he had better get single tickets, as
they might not return that day. He then got single
tickets, and we proceeded to Brighton. On arriving
at Brighton they proceeded to the races, and at seven
o'clock, by arrangement, dined together at Mutton's
Hotel. They agreed to lodge at 3, Dorset-gardens.
After dinner they drove out for a ride, and in the
course of their drive Broome recognized Staden on
the pavement, and took him up. They spent the
evening together at 3, Dorset-gardens, and at
Staden's house close by, in St. James's-street.
During the evening a knock came to Staden's door,
and in walked James. Staden and Broome expressed
surprise on seeing him at Brighton. He remained with
them. The next day the party drove to the Devil's
Dyke, and in the evening returned to 3, Dorset-
gardens. About nine o'clock, Staden, Broome,
James, and Mr. Hemp, put on their hats to go out,
and I asked where they were going. Broome said,
only to pay a bill at Boss's for the cab hire, and to
Mutton's to pay the bill there, and that they should
not be gone more than twenty minutes. I expressed
my intention of going with him, but Broome said
" You bad better stop behind, and take the ladies out
for a walk ; we shall not be gone more than twenty
minutes, and will meet you again at Staden's." They
then went away together, namely, the three prisoners
and Mr. Hamp, and in the course of the evening we
went to Staden's house, and remained there till past
one o'clock, when, finding the four did not return, I
took the ladies home, and we went to bed. I was
awoke about six o'clock in the morning with a knock-
ing at my door. I got up and opened the door, when
Broome, James, and Mr. Hemp came into my room.
Mr. Hemp was very tipsy. Broome was also very
tipsy, but James was not so tipsy. Mr. Hemp was
not able to undress himself, and lay dow❑ on my bed
with only his coat and waistcoat off. I asked them
where they had been, but they made no reply. The
next day we took our departure for London.
Mr. William Hemp, the prosecutor, was then exa-
mined. He said : I reside at Pacton Villa, in the
county of Hereford, and am of no business or profes-
sion. I am in possession of considerable property.
About a month ago I went to London to see the Ex-
hibition, and visited Broome's house. I met all the
three prisoner's there. I went to Brighton races with
a party, and on Friday evening, myself, Broome,
James, and Staden left 3, Dorset-gardens, for the
purpose, as I understood, of paying our bills at Mut-
ton's and Buss's. I paid two guineas at Mutton's.
We had some cold brandy and water at first, and we
remained there three hours. Either Broome or James
pulled out some money and began to toss. One of them
said " Let's have a little amusement to pass the time
a way." Broome pulled out a halfpenny, James half-
a-crown, Made❑ a shilling, and I pulled out a shilling.
James said, "Let's go the odd man." We went first
for half-a-crown at the time. We spun the coins on
the table. I lost. Broome then proposed we should go
for half a sovereign. We did so several times, and I lost.
I won only once or twice. Staden then proposed to spin
for a sovereign ; the result was I lost. Whilst we were
spinning there were a good many ties. Broome
said, "I'll stand out, and you three spin, when one
will be sure to win." Broome said he would stand in
with me. I had about 201. in my pocket when I
commenced spinning. I lost about 101. myself, but
kept on playing till I lost all my money. After my
own money was gone Broome put in for me, and
when I had done playing at Mutton's I owed Broome
502. It was about one o'clock when we left off play-
ing. The landlord did not know that we were
gambling. We drank American punch. After we
left Mutton's we went to Staden's house. Broome
said to Staden, "Have you got any cards ?" Staden
replied, he did not think he had, but he went out and
brought in what appeared to be a clean pack. James
cut the cards, and Staden proposed to play. I,
Staden, and James, sat down to play. Broome threw
himself on the sofa. We played at what they call
" Wilful murder." We played a pound upon each
pack, and I continued to play till I lost 1001. Staden
then said, " You must give "me some acknow-
ledgment for this." I replied, " Yes, I will ;
and if you will give me a piece of paper I will
show you that I have lost it." He then put his
hand into his pocket and took out a 3a. 6d. stamp,
and passed it over to James to fill up, and he did so.
After James had written, he passed it to Staden
again. He asked me to sign it, but I hesitated for a
moment, and said I did not wish to put my hand to
bills. Staden replied, " That won't do. I am a
straightforward fellow, and always like business done
in a straightforward manner." I said, "If I must do
it, 1 must," and then I wrote the acceptance, which
I made payable at Messrs. Barclay and Son's. We
then went on playing again, till I lost another 1001.
Staden then put his hand in his pocket and pulled out
another bill, which underwent the same process as the
first, and I accepted it. Staden then introduced ano-
ther game, by shuffling the cards, at which I lost, in
the long run, 1001. Although I did win 201. or 301.
at one time, I soon lost it again. After I lost the
third 1001., Staden put his hand into his pocket and
pulled out another bill, which I accepted, but forgot
to put my name to it. During this time Broome was
asleep on the sofa. The next morning Staden came
to me and got me to put my name to the last bill.
The prosecutor was under cross-examination for a
very long time, in the course of which he stated that
he had had about 4001. from his father's executor
since April last; that be should not have prosecuted
this inquiry if be had not been advised to do so by Mr.
Watkins, knowing as he did very little about the law.
He did not know that he had been cheated till after he ,
had lost his money, and then it struck him that by
hardly ever winning he must have been cheated.
At nine o'clock in the evening the examination of
this witness closed, when the magistrates adjourned
the further hearing of the case till this morning, when
Charles Thomas Probert, the companion of Mr.
Hemp, was the first witness examined. He stated
that he was the son of the Rev. Mr. Prohert, of
Bacton, and that he went to the races with Broome
and his party. The witness proceeded to relate the
circumstances exactly similar to what Sherman had
stated.
William Watkins, a watchmaker, who resides at
Hereford, stated that he went to town for the purpose
of getting an interview with Mr. Hamp. He did so,
and after he had made an appointment with him he
did not keep it, and when he got to Broome's Mr.
Hamp was refused.
Constable Lang, of the Brighton police force, de-
posed that he apprehended James in Air-street, and
on his person he found a dice-box and dice, a pack of
cards, and some coins in a purse, two of the coins re-
sembling shillings with the exception of a bead on
each side, and two coins resembling sixpences with a
tail on each side. He had also some loose silver in
his pocket, among which was a piece of coin resem-
bling a fourpenny piece, with the exception of a head
on each side. Some loose memorandums were also

found en his person, by which it appeared that sums
of money had been divided into three parts, and the
names of Staden and Broome were written on them,
and the name of Hamp was on them. There was no-
thing found on Broome at all connected with the
transaction.

Thomas Ilsyter Chase, chief officer of police, stated
that he apprehended the prisoner Staden at his house
in St. James's street, and on taking him to the
Town-hall he asked prisoner for his pocket-book.
The latter said he bad not got it with him. The
witness said that unless he produced his pocket-book,
in which he suspected he had the bills of exchange,
he should be under the necessity of searching his
house. Staden went with him and gave him the bills
produced, with the prosecutor's name as the acceptor.
It was proved by the electric telegraph clerks that
a telegraphic communication was sent down early on
Monday morning from Broome to Staden, at Brigh•
ton, and the message was " Come up by the first
train—important."

This closed the case for the prosecution.
Mr. Lewis then addressed the bench at great
length for the prisoners, contending that, if any fraud
were intended, they had ample opportunities in
London of doing so; and was it likely that they
would come to Brighton and bring down Hamp s
friends as witnesses against them ?
The magistrates, having consulted a short time,
committed the prisoners for trial for conspiracy and
fraud, but consented to take bail, each in 2001., and
two sureties in 1001. each. The case lasted till
four o'clock.

THE RECENT COLLIERY ACCIDENT
AT BEDMINSTER.

BRISTOL, AUGUST 15.—The adjourned inquest on the
bodies of the five men who were killed on Saturday last
in the accident at the Malago pit, was resumed to-day at
the Red Cow Inn, and excited considerable interest.

The first evidence called was in reference to the qua-
lity of the rope used at the pit, and the breaking of
which had led to the deaths. Upon this subject the evi-
dence was to some extent conflicting.
A witness Hawed Goldsworthy, who had been for
many years a twine spinner, but had never made col-
liery ropes, gave it as his opinion that the rope pro-
duced to him was not fit for the work, although with
one of the pieces, the largest produced, be could not find
fault.

Thomas Simms, a rope-maker, considered that the
material used in the rope was good, but there was an
error of judgment i❑ the mode of construction. If there
had been six or eight ropes in the width of the flat, in-
stead of four ropes, it would have been twice as strong,
and would have lasted double the time. The hemp
seemed,of good quality, and it was well twisted, but was
made on a wrong principle. The deeper the pit was, the
wider should be the rope. For a pit of 150 fathoms the
rope should be one of sin ropes to the flat. The rope in
question was worth 421 or 441. per ton.
By Mr. Borati— A proper rope for a pit of 245 fa-
thoms depth ought to last two years. A rope on the
principle of that produced would not, if constantly used,
last more than six months.

Mr. D. Reynolds, one of the priprietors of the

_ .
liery, was called to prove that Mr. Stewart was the agent
or manager of the pit, and that Pillirger and another
" overman" were in authority under him. Stuart had
full powers without referring to the proprietors to
remedy anything that he thought amiss in the ropes or
machinery. Considered him accountable for their effi-
ciency. Was not aware that he had made to the
proprietors any representation as to the state of the rope.
Joseph Godwin, a workman in the employ of Messrs.
Moore and Hewitt, by wh,,m the rope was made, ex-
pressed his belief that it Lad not been broken by fair
play. It was a four-rope plat, and was made of good,
clean, out,hot Petersburg hemp. There was no East India
hemp used in it.
John Squires, a collier, who was at work in the pit
when the accident happened, heard the rush of wind
down the shaft, There was at the bottom of the shaft a
pond into which the water, which ran down the sides of
the shafts, drained, it was about five feet deep, and
when witness descended the pit it was full of water.
After the accident witness looked into the pond and
saw the rope there. Tho cart was in the pond standing
on its bottom, and all the bodies were in it except that
of the boy NVebster, which was lying in the pond. The
bodies of Moffatt and Pring were lying against the side
of the cart with the" bonnet', pressing upon them. The
rope was on the bonnet, and there were some timbers
which had fallen from the trunks of the shaft. About
ten o'clock in the morning some men came down the
shaft to assist with hatchets and tools, and they got all
the rope they could out of the pond and got it into the
branch, cutting it into as convenient lengths as they
could. Never mentioned his suspicions about the rope
to the proprietors or agent of the colliery, or the
banksman.

George Hassell deposed, that he assisted to cut up
the rope. They cut the new rope because it was more
ravelled in some parts than another, and was easier to
cut at those points. Pillinger did not say anything to
him about cutting off the ravelled parts.
A miner, named Selfe, who had worked at th© col-
liery, stated that before the accident he saw the rope
turn, and had reason to suspect its safety, but he never
said anything about it, because he himself worked in the
top vein, and never descended so low that the part
which ho considered unsafe, would come into play. If he
had been requested to go to the bottom vein he should
have refused, and gone home.
The CORONER censured the witness for not making
known his suspicions ab'Jut the rope, to the proper

parties.
James Haddock, another miner, also stated, that he
had had fears of the rop,,, but the part which he mis-
trusted was the old part at the bottom, and not the now
part at the top of the pit, in which the separation took
place.
Some other evidence of a similar character was ad-
duced, and Mr. Smart, a surgeon, was examined, and
stated that Moffatt died from drowning; and that, al-
though ho had received injuries from the fall, they were
not of a fatal nature, and he might have recovered from
t hi af.

The inquiry was then as adjourned till this day.

ATTEMPTED MURD ER at CHESTERFIELD

A tew days ago an attempt was made near Chester-
field to murder John Barber, a brother of Joseph Barber,
for whose murder his wife Sarah is now under sentence
of death at Nottingham. Barber, who had been to a
distant fair, called at the house of John Unwin, Boy-
thorpe-lane, and asked Unwin's wife to go home to Pils-
ley, near Claycross, to see her mother, who was dan-
gerously ill, saying he would accompany her. She
agreed, and they set forth; but instead of going to PHs-
ley they stayed all night at Wingerworth. They were
next seen at 6 o'clock the following morning, when they
were observed to turn up Longedge-lane, having come in
the direction of the Hunloke Arms Inn. After ascend-
ing the lane a distance of about 150 yards, they climbed
up the embankment and lay down in a hollow between it
and the hedge, at a point where they would be entirely
hid from public observation by thick overhanging brush-
wood. Shortly before twelve o'clock, Barber, who had
fallen asleep, and who had previously placed his hand-
kerchief over his face to keep the flies off, awoke, and
found his throat cut, and blood flowing profusely from
the wound. Barber went down the lane, and meeting
with assistance, gained admission into a farm-house.
The woman, who bad previously attempted to stanch the
blood, and whose dress bore many marks of blood, fol-
lowed in about five minutes afterwards, and was detained
in custody until Watts, captain of the night watch at
Chesterfield, came up and took her in charge. The
wound in Barber's throat extends nearly from ear to ear
across the neck; there is also a deep cut, two or three
inches long, extending across the chin; the second finger
on the right hand is cut to the bone, and on the two last
fingers on the right hand there are similar gashes, from
each of which wounds blood flowed in great profusion,
and dyed the pathway as the unfortunate man pro-
ceeded to the farm. house. Soon afterwards he was re-
moved to the Hunloke Arms Inn, where every attention
is paid to him, and there are strong grounds upon
which to hope for his recovery. Barber had in his pos-
session 651. in notes, and 261. in gold. The woman is
20 years of age, and has only been married to her hus-
band six months.

INFANTICIDE.—At a special sessions at Downham,
Norfolk, on Thursday, Mary Taylor was charged with
having murdered her new-born child. It appeared that the
accused resided with her father at Suthrey, and that she was
suspected to be in a state of pregnacy. She is only about
fifteen years of age; and, doubtless from a desire to cover
her shame, she used every means to hush suspicion. One of
her neighbours called on her one morning about seven o'clock,
and found her in bed ; in an hour afterwards the accused
dressed herself, and went out, and having returned to her
own dwelling, delivered herself of a female child, which was
subsequently found concealed under the bed, with a deadly
wound across the front of the throat, extending from ear to
ear. Immediately after the perpetration of the deed the
prisoner went down stairs, her hands being observed covered
with blood, and holding the knife with which she had ac-
complished the murder. After the examination of the wit-
nesses, the prisoner was fully committed to take her trial at
the next Norwich Assizes.
HORNCASTLE GREAT HOUSE FAlR.—This, the
most important horse fair in England, which commenced on
Monday last, and continues for 11 days, has from the com-
mencement up to yesterday been mostextensively supplied, and
the attendance of English dealers and jobmasters, as well as
a great many dealers on the continent, was very numerous.
The horses exhibited for sale upon this occasion were ani-
mals, both trained and untrained, of the most splendid de-
scription, consisting of hunters, carriage horses, brood mares,
and well-bred horses for military and other purposes, the
most valuable in point of breed and symmetry being the
tirst selected. Hunters were in great demand, selling freely
at 80 to 100 guineas each, Messrs. Quartermann and Beaz-
ley, of Oxford, being very extensive buyers.. Young horses
suitable for carriage work, exhibiting fine breeding and well
matched, made from 160 to 200 guineas, and in some in-
stances 220 guineas, the pair. Good roadsters of all de-
scriptions, sound and young, suitable for military and other
purposes, sold in rapid succession each day of the fair, at high
prices, Messrs. Collins, Davis, and East, and other London
dealers, being very extensive buyers. The best cart horses
made 60 guineas each ; cart colts, from 20 to 30 guineas. So
great was the demand for young valuable horses, that by 9
o'clock each morning the trade was in earnest, and it was
soon apparent that the holders knew their position, they
sturdily maintained it. and the result is, the present fair of
Horncastle, up to yesterday, has turned out the best for the
sellers that has occurred for many years; the dealers in
many instances turning a considerable profit by reselling.
DEAN AND CHAPTER OF WINDSOR.—The following
is a :return of all sums of money paid to the Dean and
Chapter of Windsor, since the Ist day of January, 1830, on
the occasion of any burials of members of the Royal Family :
—lB3O, fees paid on the burial of King George IV., 228/.
14s. ; 1834, ditto of his Royal Highness the Duke of Glou-
cester, 2181. Os. Bd. ; 1837, ditto of King William IV.,
224/. 14s. ; 1840, ditto of her Royal Highness the Princess
Augusta, 425'. Os. Bd. ; 1344, ditto of her Royal Highness the
Princess Sophia Matilda, 2181. Os. Bd.; 1849, ditto of
Adelaide, the Qom Dowager, 2201, 0:3 81

THE INCOME-TAX COMMITTEE.
(Continued from The Sun of Thursday.)
In continuation of our report of the evidence given
before the above Committee we subjoin the examina-
tion of Messrs. Timm and Fuller :
JOSEPH TIMM, ESQ., EXAMINED.
CHAIRMAN—How long have you been solicitor to
the Board of Inland Revenue ? I was appointed so-
licitor to the Board of Stamps in January, 1829, and
subsequently solicitor of stamps and taxes.
Have you since continued solicitor of Inland Re-
venue ?—I have.
Have you had any opportunity of ascertaining
or judging whether there are many frauds committed
by individuals in not paying the tax, or many occa-
sions where they resort to means of evading it ?—I
have not had much practical experience of that under
the income-tax, inasmuch as that tax is principally
carried out by the surveyors and the local Commis-
sioners.
The out-door officers ?—The out-door officers ; it
does not give rise to many cases for prosecution in the
Court of Exchequer, on account of the difficulty of
obtaining evidence to support those prosecutions.
In what way do the frauds or evasions come to
your notice ?—ln cases where parties wholly
omit to make returns, principally under Schedules
(A) and (B), or claim false exemptions, and in some
cases where they omit to make returns under Schedule
(D).
How are they brought to your notice ?—By re-
ports to the board, who refer the cases to me for
prosecution.
Have you any return as to the number of those
cases P—l have ; I have a statement made out in a
tabular form ; it is a return showing the number of
cases in which prosecutions have been instituted for
recovery of penalties under the Property and Income-
tax Acts from April 1842 to April 1851, distinguish-
ing the number in each year, the schedule or section
of the Act under which the case arose, the enactment
giving the penalty, and the result.
That is simply the number prosecuted ?—Yes.
Have you any idea of the number of evasions that
come before the board and that are not prosecuted ?
No; I have not.
Will that return give any correct idea of the extent
and number either of the frauds or the evasions ?—I
think it will not. I think this is but a very small por-
tion indeed of the number of evasions and frauds under
the Property and Income-tax Acts.
Is there any other mode by which an accurate idea
of the number of evasions and frauds can be ascer-
tained ?—I think that could be obtained only from an
examination of the surveyors.
Those who are practically conversant with the
matter ?—Yes.
Do you think that they keep regular details, and
can give an accurate account of all these attempts at
evasion ?—I think they do. I think such accounts
may be obtained from them.
And you would refer to them for the information ?
—I should so.
Mr. HENLEY—You have stated that that is a return
of parties who omitted to make returns ?—The num-
ber of cases under Schedules (A) and (B) for omit-
ting to make returns have been very few; only six in
the whole ; and for making false returns, 50.
In which prosecutions have been instituted ?—Yes;
those would be of course against the occupiers, not
against the owners. Under Schedule (D), for de-
fault of return, 25 cases ; for false returns, 11. Under
Schedule (E) for default of return, 1 ; under the same
schedule for false return, none; under claims for ex-
emption, section 166, for false returns, 103 ; for omis-
sions to state in such claims the duty which the party
is entitled to deduct on paying over interest money or
other payments to other parties, five; prosecutions
for refusing to allow the property-tax in deduction of
interest or annuities paid to parties, 13.
Mr. J. Weesoe—Would not the person who had
to pay the money retain it in his hand ?—lf I have a
mortgage on my estate the laud is charged with the
property-tax, and when I pay the interest money I
am entitled to deduct the tax ; there is a penalty in
the Act for the party refusing to allow that deduction
to be made.
How can he refuse to allow that deduction to be
made if the party who hag to make it retains it in
his possession ; if he tenders the amoant of his in-
terest less the income-tax that he has paid, does not
the onus of refusing it rest with the person who
who has to receive it ?—I think as the Act is framed
it would be very doubtful whether the tender would
be good, because the Legislature has imposed a
penalty for that very offence ; the penalty is treble
the amount of the principal. Section 103 is, " If any
person shall refuse to allow any deduction autho-
rised to be made by this Act out of any payment of
annual interest of money lent or other debt bearing
annual interest, whether the same be secured by
mortgage or otherwise, he shall forfeit for every
such offence treble the value of such principal
money or debt ; and if any person shall refuse to
allow any deduction, authorised to be made by this
Act out of any rent, or other annual payment men-
tioned in the 9th and 10th rules of No. 4, Schedule
(A), or out of any annuity or annual payment men-
tioned in Schedule (C) or (E), or in the next pre-
ceding clause, save such annual interest aforesaid,
every such person shall forfeit the sum of 50/. ; and
all contracts, covenants, agreements made or entered
into for payment of any interest, rent, or other
annual payment aforesaid, in full without allowing
such deduction as aforesaid, shall be utterly void."
Then in the event of an allowance of that kind
being refused, does it become the duty of a public de-
partment to prosecute on behalf of a private indivi-
dual ?—No other person than the solicitor to the
board can prosecute for any penalties under this Act;
they can only be recovered in the name of the At-
torney-General, who is put in motion by the solicitor
to the board.
Is the solicitor to the board employed by a private
individual, who has a claim to make, or is he em-
ployed through the board ?—Tbrough the board ;
the board consider it their duty to enforce the Act.
Mr. SOTHERON—The person who is unable to ob •
tain this allowance makes his complaint to the board?
—Yes.
Is the number that you have given to us the total
number of persons who have made such complaints ?
—No; these are cases in which prosecutions have
been instituted.
Mr. DISRAELI—Are there many cases in which
prosecutions are not commenced after applications
have been made ?—I do not think there are many of
that description. Then there are prosecutions for
other frauds incidental to this Act. Penalty on
clerks to the Commissioners, under the Act 5 and 6
win. IV., c. 30, for receiving money from the col-
lectors and retaining it in their hands ; three of that
description. On collectors for neglecting to pay over
the money, eighteen cases. Against a surveyor for
receiving mone,y one. For obstructions under 43
George 111., c. 99, three.
CHAIRMAN—Are surveyors precluded from taking
any money ?—They are ; they are liable to a penalty
and this is a prosecution for that offence.
The collectors alone being the parties ?—The col-
lectors alone.
Mr. HENLEY—Does that return show how many
convictions followed those prosecutidns ?—Yes.
And what is the aggregate number of prosecutions ?
—239.
And what were the convictions ?—Of those, 41
were dropped for insufficient evidence, or some expla-
nation which induced the board to stay the proceed-
ings. None of them went the entire length; merely
an Exchequer writ was issued for the recovery of the
penalty. I do not think that any of them went much
farther than that; eight were stayed on the parties
amending or making returns. In 13 cases the pro-
ceedings were stayed on payment of costs only ; 171
on payment of mitigated penalty, and duty on costs ;
three on payment of full penalties, and three are
now pending.
In point of fact not one went to trial ?—Not one
went to trial.
Mr. J. WlLsorr—Has the full penalty been im-
posed in any instance where the allowance of in-
terest bad been refused to which you have referred ?
—That I cannot speak to without searching through
this list.
Mr. DISRAELI—Have you ever instituted prosecu-
tions with regard to returns not having been made by
persons interested in property in Ireland, but resident
in England ?—Yes, there was one case of that de-
scription I recollect.
Lord H. VANE—Do you mean that there has only
been one case ?—I recollect only one case of that de-
scription.
CHAIRMAN—What is the nature of that case ?
For omitting to make a return of the amount of pro-
perty remitted from Ireland to this country ; it is
only in that case that it could be liable, and you will
see from the nature of the case that it would not be
possible to get evidence in many cases such as that.
What is the nature of that case ?—lt was the case
of a nobleman who was in default of return of profits
arising from possessions in Ireland from 1842,
1843, 1844, 1845, 1846, and 1847, the proceedings
being stayed on the returns being made and the
duty paid.
What would the penalty have been ?—Six penalties
of 501. each.
Do not the Treasury, in many cases, when ap-
pealed to, order a discharge as regards property in
Ireland ?—I am not aware of it.
Do you ever refer questions where charges for pro-
perty in Ireland are disputed to the Treasury, or do
your own board decide them ?—With regard to the
law, the board would of course refer it to me in case
of dispute, and I should advise whether, in point of
law, the parties were chargeable or not; I am not
aware that the board have ever asked the opinion of
the Treasury as to whether they should charge a
party under such circumstances.
Mr.- J. %Yaws—What is the length of residence
in Ireland in order to make property in Ireland ex-
empt; how long must a man live in Ireland in each

year ?—lrish property is not chargeable unless the
proceeds are remitted to England; the duty does not
attach.
Is not the law this, that if a person has an income
from land in Ireland, and he lives a certain period of
the year in Ireland, that is considered to be a residence
in Ireland, exempqng him from the tax upon his pro-
perty ?—The property is not chargeable at all, unless
the rent is remitted to England.
CHAIRMAN—Are we to understand you to say, that
if the income of an Irish estate is paid into a banker's,
there you have no power of interfering ?—lt was not
chargeable by law.
Therefore, unless you can trace its remittance to
the proprietor in England you have no power of
meddling with it ?—None whatever.
Lord IL VANE--A proprietor, for instance, living
in Paris, and receiving his income from Ireland direct
to Paris, pays no income-tax ?—None is chargeable.
Mr. VESEY—But if a proprietor is living in Paris,
and his income is paid to a banker in London, how
have you means of ascertaining that that is paid to
the London banker ?—We have no means generally
of ascertaining that fact. The case to which 'allude
I think was under similar circumstances. The noble-
man was resident at Paris at the time, and it was only
by some accidental circumstances brought to our
knowledge that we had the means of proving the case,
which caused this prosecution to be instituted.
Is that proprietor liable to be prosecuted for not re-
turning the amount paid to the London banker even
though he may not be assessed upon it ?—Yes ; the
prosecution was instituted against him for the reco-
very of six penalties of 501. each.
And no notice was sent to him previously ?—No,
I am not aware of any.
Mr. J. WILSON—Then is the only thing which
makes that property chargeable the fact of its passing
through a London banker to the proprietor in Paris,
instead of its passing direct from the banker in Dub-
lin to the banker in Paris ?—The fact of its having
been remitted to England.
But if it had been remitted direct to the banker
in Paris, instead of coming through London, it would
not have paid anything ?—lt would not have paid
anything.
Mr. HENLEY—In this charge made upon a noble-
man, stated by you, was he himself during any por-
tion of that time resident in England, so as to be
called upon to make a return ?—I believe he was ;
and I think that there was some dispute with the
agents as to the ground of the liability, on account of
his not having been resident in England ; they sub-
mitted to make a return, and pay the duty, and it
being probably a doubtful case, the board did not
follow it out.
In point of fact, if be had never been in England,
he would not have been liable ?—Yes ; his banker or
agent would have been liable.
Would a party deriving income from Ireland, not
being within the kingdom of England but living
abroad, be liable to pay income-tax solely because his
money was remitted through a London banker?—
No ; it does require a residence in England, and in
this case, in fact, there was a dispute whether he was
resident here or not ; we assess on the ground of his
having a furnished house here.
It was his domicile here that made him assessable ?
—Yes.
Supposing an Irish proprietor domiciled in Eng-
land was to pay his tradespeople by his cheques upon
a Dublin banker, would he be chargeable ?—No ;
he would not be chargeable for his Irish property.
Because that money never would be remitted ?
—No.
Mr. VESEY.--Is it possible that any large amount
of property can be transmitted to a London banker
from Ireland without coming under the knowledge
of the Board of Commissioners ?—I think it is very
possible, because we have no direct means of ascer-
taining the fact ; it rests entirely with the party whe-
ther or not he will return the property. Ido not
mean to say legally whether he will or not, but if be
does not return it we have no means of ascertaining
whether he has property or not.
In fact, as I understand your last answer, it is pos-
sible that there may be a large amount of Irish pro-
perty now liable to the income-tax which does not
pay?—lt
Mr. HENLEY—Probable, perhaps, as well as possi-
ble F—l think so.
CHAIRMAN—Were you employed pt all in drawing
out the Act 5 and 6 Viet., c. 45 ?—I was.
Do you know on what ground Sir Robert Peel es-
timated the amount of property under 1501. a year at
one-fourth ?—I do not ; I never heard the question
mooted.

With regard to the amount of penalties, can you
state what is the largest penalty which you have ever
levied on account of a breach of the law ?—T wenty
pounds duty and costs, for false claim of exemption.
There is a case here of 501., but it was against a col-
lector, for altering a duplicate.
CHAIRMAN—Have you a return respecting penal-
ties impose& for evasion of property and income-tax
in the year 1840 ?—I have. I produce a return of
the cgses in which proceedings for penalties were
taken in the year 1848, ended sth April, 1849, for
evasion of duties under the Property and Income-tax
Acts, with the amount of the penalties imposed.
There appears to he eight cases only. Is that the
whole in the year ending sth April, 1849 P—lt is in
which penalties were imposed.
That is to say, in which proceedings were insti-
tuted against the parties ?—Yes, I produce a similar
return with respect to the prosecutions under the As-
sessed Taxes Acts.
Are we to understand that eleven cases are all the
prosecutions that have been instituted by the board
for evasion of duties of assessed taxes ?—ln which
penalties were imposed.
Were there many other prosecutions where penal-
ties were not imposed ? There were not many, but
I am not prepared to say how many. I think there
were only sixteen cases of prosecution under the
Assessed Taxes Act in that year, and twenty-eight
under the Property and Income-tax Act.
Mr. 110REMAN.—You said that the cases of prose-
cution were extremely few, because of the difficulty
of getting evidence ?—Yes.
So that, in reality, that gives us no indication at all
of the extent to which evasions are attempted, or the
extent to which they have been successful ?—No ; it
cannot be taken as a criterion of the extent of fraud
and evasion under the Property and Income-tax
Act ; I should say, especially with respect to
Schedule (D), for during the whole period that the
property-tax bas existed, there have been but eleven
prosecutions for false returns under that schedule,
under the Property-tax Act.
CHAIRMAN—Do you mean since 1842 P—Since
1842 ; from April 1842 to April 1851. There have
been twenty-five prosecutions under the same schedule
for default of return, for making no return at all; but
only eleven for false returns.
Mr. HOESMAN—Then do you mean that there are
an immense number of evasions, in your opinion,
which are not only not prosecuted in the Court of
Exchequer, but which there is no attempt in any
manner to meet by any species of penalty P—l am of
opinion that there are. Those cases can be met only
before the local Commissioners by surcharges being
made. If a man makes a return of his profit, under
Schedule (D), of a trade or profession, it is almost
impossible to get evidence to prosecute him for a
false return : the amount of his profits is known only
to himself.
And that difficulty was equally great before the
local Commissioners ?—Except that a party may be
surcharged before the local Commissioners.
Mr. T. BARING—To return to the question of Irish
income; can you shortly state to the Committee,
what description of income in Ireland is liable by the
present Act to the imposition of income-tax P—ln-
come arising from landed property only.
What persons who derive
income-tax?—The
from Irish pro-
perty are liable to pay the pro-
prietors only, and them only, in the case the profits
being remitted to this country, they being resident
here at the time.
CHANCELLOR Of the 'EXCHEQUER—Is not all income
arising from Ireland, from whatever source, provided
it is transmitted to the proprietor resident in England,
liable to the tax ? No ; not income arising from any
trade or profession ; only from possessions in Ireland.
From any property in Ireland, canal shares or any-
thing of that sort, would be equally liable ?—Yes.
Lord H. VANE—Mortgages, for instance, received
here would be equally liable to pay income-tax ?—Yes.
Mr. T. BARING—Then residence in Ireland ex-
empts all persons receiving income from property
from any payment of income-tax ?—From property
elsewhere than in Great Britain, because property in
Great Britain would be liable wherever the proprietor
might be.
Can you shortly state what constitutes residence in
Ireland, or what parties who reside in England are
exempt ?—Persons who reside in England for a pe-
riod of six months in the year are liable in respect of
profits of Irish property remitted to England*
Is not there a further exemption in favour of Mem-
bers of Parliament?—All Irish Alembers of the two
Houses of Parliament are not liable to the tax on the
profits of their property in Ireland unless they resi▪ de
in England for a longer period than during the sessi▪
on
and forty days before and forty days after.
If I understood you rightly, the last time you. were
before the Committee you stated that the produce of
rental in Ireland, if remitted to a foreign place and
afterwards transmitted to England, would Lot be li-
able to the income-tax or could not be' reached by
the income-tax ?-1 do not recollect that case was
put to me on the first occasion, because I think it
ould be liable, however
circuitous the route might
be by which it arrived in England, if it were actually
remitted.
The person receiving it ought to make a return of
it ?—Yes.
But in case h e makes no return of it are there any
means of detecting him ?--No, not that I am aware of ' •
if he were in England he might be surcharged before
the C"21445""16 'PY the eurveyot that would be

, upon speculation merely. If it were suspected that
remittances had been made in respect of his possessions
in Ireland, the surveyor might surcharge him before
the Commissioners.
Do you think that evasions to any great extent
take place in that mode ?—lt is impossible for me
to say.
Is there any suggestion which you could make to
prevent these evasions in time of peace ?—No. I
have had but two cases of that description before me ;
one of them was the case I alluded to the other day;
the other was a similar case of an Irishman, and I
do not think that in either of those cases there was
any intention to defraud, but it was a question whe-
ther the parties were constructively resident in Eng-
land or not, so as to render them liable to be charged
with the duty.
The remittances of rental from Ireland to residents
in England come, I suppose, under Schedule (D) ?
Yes.

I find in a return which was laid before the House
of Commons Parliamentary Paper, 270, of 1850, that
the amount in Schedule (D) is 734,3521, producing
an income tax of 21,4481. Taking those figures for
granted, do you suppose that that can be estimated as
the whole amount of remittances of income from Ire-
land to residents in Great Britain ?—I have no means
of forming an opinion upon that subject.
Then under the present Act there is no possibility
of having a check upon the correctness of that return ?
—None whatever.

Supposing the income-tax to be extended to Ire-
land, would the present valuation for the poor-rates
be any basis of a calculation for the return of the
income tax in Ireland ?—lf the income-tax were ex-
tended to Ireland, I presume it would be assessed in
the same manner there as in England.
CHAIRMAN—Do you know upon what principle
the rates for the poor are assessed in Ireland ?—I
do not.

What does the return in Schedule (D) include as
regarding Ireland ?—I think I cannot do better than
read the terms in which the duty is imposed by Act of
Parliament. The fifth case under Schedule (D) is,
" The duty to be charged in respect of possessions in
Ireland, or in the British plantations in America, or
in any other of her Majesty's dominions out of Great
Britain." " Possessions in Ireland ," those are the
terms—profits arising from possessions in Ireland.
Now I take it that that must mean profits arising
from real estate only in Ireland, or that which savours
of the realty, such as canal shares and those things,
but not personal property.
It is all fixed property excepting the public funds,
is it not ?—The duty is charged in respect of the public
funds under Schedule (C).
Schedule (D), therefore, includes all income arising
from all sources except from public funds and from
salaries ?—From all sources that may be deemed to
come under the head of " Possessions in Ireland.
Mr. RICARDO—That does not include profits in
trade, I presume P—Profits in trade are not liable.
There is no tax whatever levied upon profits in
trade arising in Ireland, even though they be re-
mitted to this country, or though the party reside in
England ?—Profits of trade, or any vocation or em-
ployment in Ireland, if remitted to a person resident
here, would be chargeable. Profits arising from any
trade or profession in Ireland, carried on by a person
resident in England, would be chargeable here,
whether remitted to England or not, under Schedule
(D). The words are, " Upon the annual profits or
gains arising or accruing to any person residing in
Great Britain, from any profession, trade, employ-
ment, or vocation, whether the same shall be re-
spectively carried on in Great Britain or elsewhere."
Mr. HENLEY—Residence, in point of fact, is the
liability to charge ?—Yes.
Mr. VESEY—Arn I to understand from your an-
swer that if a banker or merchant carrying on his
business in Dublin should be resident in England, he
would be liable to income-tax, even though he had no
amount of profit from his trade or profession trans-
mitted to him here ?—Yes ; he is bound to make a
return of his profits.
Mr. J. WlLsoN—Would not that apply equally
whether it was in Ireland or in France, or in the co-
lonies, or in any foreign country ?—Equally so. Re-
sidence, in that case, is the criterion of the charge.
Mr. HORSMAN—Is not the case of an Irish resident
the same, in all respects, as that of a subject of her
Majesty residing in any of the colonies ? Is therelany
distinction between a resident in Ireland and a resi-
dent in one of the colonies in any return or assess-
ment under the income-tax ?—No.

Then subjects of the Queen, whether in the colonies
or in Ireland, are in precisely the same condition ?
They are so.
Mr. COBDEN—If an Englishman residing in Eng-
land had a business in Belfast from which he made
20,0001. profit, and he invested that 20,0001. in land
in Ireland, he would be previously liable to the in-
come-tax upon that 20,0001. profit, would he not ?
Yes.

In the course of its accumulation he would pay
income-tax whether he invested it in England or in
Ireland ?—Yes.

I understand you to have said in your former evi-
dence, that after this property is invested in land in
Ireland, he is not liable to the income-tax upon the
income from that land unless it be remitted to Eng-
land ?—That is the case.

If after he had invested this money in land in Ire-
land, he, living i❑ England, chose to pay his bills by
drafts upon a Dublin banker, he might evade the in-
come-tax upon the income derived from his property?
—He would not be chargeable with the income-tax
by law in respect of that property.
Mr. VESEY--I think you stated in a former an-
swer that you bad great difficulty in ascertaining the
amount that a person receives from property in Ire-
land, unless he makes a return of it ?—Yes.
Is not that person liable to a penalty tor each time
that he neglects to make that return ?—For each year.
(To be continued.)