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

7
*, •
SEPTEMBER 4, 1851.
N° 18)393.]
. . LO
N THURSDAY
NDO - -
T.
, •
. _ . .

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

LAURENT'S GRAND CASINO,
Licensed by Let of Parliament.
A ItGYLL ROOMS, GREAT WINDivIrLL-.
STREET, ST. JAMES'S.
Lit
(Sole Lessee, Charles Emile Laurent, jun., 57, Brempton-Oquare.)
OPEN EVERY EVENING,
With LAURENT'S UNRIVALLED BAND.
Principal Cornet.a-Pistons, M. Boulcourt.
Doors open at half-past Eight o'clock—Dancing to cortIBISIICO at
Nine and terminate at Half-past Eleven o'clock precisely.
Admission, One Shilling.

THE GREATEST WONDER IN LONDON IS
BATT Y'S GRAND NATIONAL
HIPPODROME, Kensington.
OPEN DAILY.
The wonders that are performed here daily—namely Roman Car
Racing, Ostrich and Horse Racing, Aerial Flights, Globs 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 Franconi, the First Equestrian of the
day, who will appear with his highly-trained Steeds, in addition to
the present accomplished Artistes,
TO-MORROW—Mr. Hampton, the celebrated Aeronaut, will make
an Ascent In his magnificent Balloon the Erin-go-Dragh, precisely at
Half-past Six o'clock.
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.

CREMGRN E.—Admission, One Shilling ;
Children, Half-price.
Last Week but One of Franconi's Equestrian Troupe.
The Four o'clock Performance is free from any charge.
A new Italian Ballet Pantomime, entitled Harlequin and the Four
Elements ; or, Earth, Air, Fire, and Water, with entire new scenery,
appointments, &0., of the most magnificent description, arranged by
the DeWitt Family.
THIS DAY—BY particular desire, the Representation of the Grand
Naval Fete at Dalf-pa7t Ten o'cloa, of the Taking of Gibraltar, and
Sto oiling of the Town and Fortress, by a numerous fleet of steam-
vessels manned by experienced crews, with the sanction of the di-
rectors of the Citizen and Iron Boat Companies. T. B. Simpson has
the honour to inform his friends and the public that nothing has been
neglected to render this representation truly magnificent, new and
extensive scenery and costumes having been made for this occasion.
The ltiver 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 Lunaruini.
TO-MORROW —A Grand Balloon Ascent by the celebrated Spanish
Aeronaut, Giuseppe Lunardini, in the Royal Cremorne Balloon, at
Seven o'clock.
SATURDAY—Grand Italian Fetes, and Night Balloon Ascents,
with Fireworks.
At Four o'clock in the Afternoon, and half-past Eight Evening,
Franconi's celebrated Equestrian Troupe, from Le Cirque National
de France, no charge made for the Four o'clock performance.
M. Bosislo, the celebrated composer of dancing music, con-
ducts the great Ciernorne Band, and will execute all the
music which he comnosed and conducted at her Majesty's
Ball at Buckingham Palace. Exhaustless entertainments daily, in-
cluding the liosjesmans or Bash People, Deulin's Ballet the Star of
Beauty, the Ethiopian Serenaders, the double-sighted Youth,
Cantello's Egg-hatching, the Bowling Saloon, &c. Doors open at
half-past Two, admission ls., Children half-price. The Hotel. affords
every accommodation for private and public dinner and supper par-
ties. Steam-boats and omnibuses nightly after the entertainments,
the transit being superintended by Directors. Fare, 4d. by Boat,
and 6d. by Omnibus.
On Sunday the Gardens are open in the afternoon for refreshment,
admission by refreshment card 63. Table d'ltete at Four and Six
l'clock, 2s. 6d.

INJUNCTION to CHEMISTS and PATENT
MEDICINE VENDORS, and OTHERS.
MORISON'S UNIVERSAL MEDICINE.
The public are informed that an Injunction to restrain Mr. Crofton
William Moat, his agents, servants, and workmen, from selling, or
causing, or procuring to be sold, under the title or designation or
➢ORISON'S UNIVERSAL MEDICINE, or of MORISON'S VE-
GETABLE UNIVERSAL MEDICINE, any Medicine made or ma-
nufactured by him the said Crofton William Moat, or by or under
his order or direction; and also to restrain the said Crofton William
Moat, his agents, servants, and workmen, from making or com-
pounding any Medicines according to the secret recipe or prescrip-
tion, an 4 from in any manner using the said secret recipe or pre-
scription of or for compounding the said Medicines, or any part
thereof, has been granted by Vice-Chancellor Turner, at the suit of
Alexander Morison and John Morison. And any person infringing
the said Injunction will be proceeded against without further notice.
British College of Health, Hamilton-place,
New-road, London, August 20,1851.

DR. CULVERT NEW WORKS.
To be had of Sherwood, 23, Paternoster-row ; Carvaiho;
147, Fleet-street;: Mann, a 9, cornhin ; or direct from the author ,
price Ono Shilling each ; by post, Is. 6d.
ENJOYMENT OF LIFE.
"Health, Rocreation, and rational Use
of Time."
CorrEN7a:—Early Ruin;—. and Summer Morning's—Ma-
c irsions about the Environs of London—The Farke, Lanes, Mils,
frorests, Fields, High-roads, and other pleasant places—Country
Trips and Ramldes—The Sea—London at Night—Evening. at home
—Music—The Dranaa—On Eating, Drinking, Sleeping,Bathing, Air,
lI sot, Ease, Occupation, ?cc., Sco.
FRAGMENTS FROM THE MOUNTAINS. Two Vole.
A VISIT TO THE LAKES; SKETCH_OF EDINBURGH, Ite.
Vol. 11.
T,LIZ LAKES OF KILLARNEY ; REMINISCENCES OF
DIT/ILMI, Soo.

!MAT TO EAT, DRINK, AND AVOID.
"That three score years and ten our course may ran."
A popular review of almost every form (cause and cure) of ner-
vausly-debilitated health and enebled constitutin, tha harasses
tae yonag, besets the man of pleasfeure, business, oro study,t and em-
bltters old age, with tables arid rules for the that and physical rev-
la`lon of overt-day life.

IV.
THE PASSIONS.
▪ What passions hurt the body—what improve,
▪ Truths as refined as Athens ever heard."
S liner : -Life's pilgrimage, from infancy to old ago. The advent
of the passions. Cnastity and its infringements. The casualties of
licentiousness and dissipation, with illustrations, graphic, narrative,
and remediative. Advocacy of early marriages.:
V.
THE MARRIAGE STATE.
" To "be or not to be, that is the question."
PR %MAMIE :—L aws and obligations of nature, society, and ro-
ll:non regarding nw.rriego, to be observed by either sex. Time and
c'teice, on both sties, as to age, temperalment, complexion, and
11;ure, to secure be:llthy offspring, with the art of rearing them.
Physical defectiveness and its removal. Sterility and its conversion.
Oases, Lte.
By It. J. CULV:ORWELL, (1841), M.R.C.B. (1821), L.S.A.
(1154). Tvier.tv-ti,e years Medical and vorensie Referee in then*
matters. Reception hours daily till Five. Evenings, Seven till
Nine. 10, Argyll-place, Regent-street.

EXTRAORDINARY ESCAPE.
CHICHESTER, SEPT. 2.—A waggoner named near
ham Mayhead, in the service of a lady residing near
here, has been committed for trial at the next quarter
sessions by the county magistrate presiding at the hall
of this town for paining the lives of many passengers in
a train on the South Coast Railway by driving a waggon
and team of homes on the line. The train which met
with the obstruction was the quarter to seven P.M. ono
to Portsmouth. Nothing occurred to impede its progress
until it had just passed the Drayton station. The time
was about five minutes past eight, the sun had gone
down, and it wan dusk; but the driver could see some
quarter of a mile along the line. The engine had on the
usual head light. On going by Drayton a team of horses
and waggon were observed crossing the rails on the north
side about a quarter of a mile in advance of the trair,
which at the dine was proceeding et the rate of
between thirty and forty miles an hour. At first
there did not appear to be any one with the
team; the waggon stood on the line some moment.,
and the most frightful consequences were antici-
pated by the engine driver. Re sounded the whistle,
the breaks were applied, and everything done to stop
the train, but the distance of the waggon was not suffi-
cient to enable its tieing brought to a standstill. Two
men then ran across the line, and having opened the
opposite gate, they gave the shaft horse a " tip," which
just cleared the waggon from off the metals as the en-
gine passed. As it was, however, had not the rate of
the train been slaoke.ned, it would have come upon the
waggon before the men could have got up and have
opened the gate. The officers in charge of the train
described its escape as most extraordinary. On arriving
at Chichester, one or two of the servants of the company
went in search of the man who had charge of the team,
and on the defendant being met with, he admitted being
the person. It would seem that ho had permitted it to
proceed across the line in an unprotected manner. It
was an occupation crossing through some fields, and led
to a farm. Mr. Faithful urged the bench to make an
example of the defendant, by committing him for trial.
All cautions had been disregarded. The bench con*
menattiothne case
as tehecoau dldan ndot4bthe
dealt
suited, and decided on rending the defendant for trial at
the nextcha se. sss iso,n
psr
obveifdoirneg
th
toria, p
with summarily.

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new and most important invention in telescopes possessing
such extraordinary powers, that some, 3i inches, with an
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distant, and an object from 16 to 20 miles, they supersede
every other kind for the Waistcoat pocket, and are of larger,
and all sizes with increasing powers accordingly. Opera and
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clearly seen from 14 to 16 miles distant. Invaluable preserv-
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all kinds of Acoustic instruments for relief of extreme deafness.
—39, Albermarle-street, Piccadilly, opposite the Vork Hotel.
•

On Sunday morning a man of the name of Bagley,
being on the Southampton Common, had his attention called
to something in a clump of firs by his dog, and on going to
the spot discovered the body of a man in a very decomposed
state, and a short distance from the body a razor in a case
was found, but there was not the slightest appearance of
blood upon it, and it is the opinion of the surgeon, Mr.
Mackey, who has examined the body, that the deceased had
not committed suicide. The unfortunate individual had been
in the employ of the Peninsular Company, but was of dissi-
pated libits. It was evident the Indy had been some time
in the place where it was discovered, as the grass had grown
round it, and all the hair from the head had disappeared, and
the body presented the appearance of a corpse that had been
interred for many years.

INCOME-TAX COMMITTEE.
(Continued from The Sun of yesterday.)
EVIDENCE OF EDWARD WELSH, ESQ.
Mr. ROEBUCK—WiII you be good enough to take
the return which you have given for 1845 into your
hand ; you will see that the party, No. 491, returns
5,500/. ; you assess him at 11,0001. ?—Yes.
There is no appeal, and he pays upon 11,0001.,
which is just double ?—Yes.
What induced you, under those circumstances, to
assess that person at 11,000/. ?—Upon my word I
cannot remember now why I assessed him at 11,000/. ;
this is for the year 1845, six years ago ; this has been
drawn out some months ' • I did not draw this out on
purpose ; I happened to have it ; I have no doubt that
I had very good grounds.
You have just stated to us that the gentlemen in
the City generally overstate their profits ?—Yes.
Can you at all tell me what class of person this
was ?—I should think that very likely he was a ware-
houseman, and the profits of a warehouseman are
generally considered to he five per cent. upon his re-
turns. Now having got the returns of one house, I
could by comparison tell pretty well what the profits
of a house in the same business, doing the same ex-
tent of business, would be.
Here is a very remarkable case, No. 61.7 ; the re-
turn was 8,000/. ; you assessed the party at 20,000/. ;
he appealed, and he paid 12,000/. ; there was a great
mistake on your part, and on his; do you recollect
that case at all ?—I do not at the moment recollect
what those cases- were. When I speak of merchants,
I am speaking of such houses as Messrs. Rothschilds,
Messrs. Baring and those houses, West India mer-
chants.
Cannot you find the name?—l do not remember
what the trade is ; it is in the ward of Coleman-
street.
I will give you another very curious case. Here
is No. 1,483, in the year 1846 ; the man returns
3,720/., and you have such very accurate information
that you assess him at 4,423/. ?—Yes.
Can you recollect that case ?—ln the three former
years the assessment is stated, that is the guide for
making the assessment in the following year. The
assessment paid upon in the three preceding years
would exactly produce 4,423/., and it is only fair to
presume that if for the last three years a person has
paid upon 4,400/. a year, and he is asked to make a
return of the average of those three years, what he
has paid upon is a very good average. I will answer
for it that that is the exact sum which he has paid
upon in the three former years : that is the very rea-
son why I take the three former years.
So that you would not take the chance of a man
having lost in the one year?—lf he has not proved
his loss, I think it fair to presume he has not had it;
he has the power, under the Act of Parliament, to
prove his le:s. I had this book made, from the first,
for the express purpose of inserting at the time of
making the assessment of the current year the actual
amount paid en the three former years ; and I never
allow an assessment for less, unless the party has ap
pealed, and proved it to be less.
Generally, within the last year, has the return of
the profits of merchants been less than it was the
preceding year ?—ln the year 1850 (tho assessments
are not quite perfect), the amount of duty in the
city of London was 203,770/. ; in the year 1849 it
was only 198,0001., so that there was an increase of
5;000/. duty.
How is it in the present year ?—ln 1851 we have
done nothing yet, because the papers are not
printed.
Mr. RicAupo—lf a merchant or trader returns his
profits at a smaller sum than the average of the three
preceding years you surcharge him ?—No ; I should
apply to him first. This is the form.
Mr. ROEBUCK—" In reply to your letter, I beg to
inform you that the assessments actually paid by you
under the Income-tax Act for each of the three pre-
ceding years are as stated—viz., in 1842, 653/. ; in
1843, 600/. ; in 1844, 600/." Those amounts are
added up, which make 1,853/., and then the division
makes it 6171. on the average; " which is considered
to be the proper amount for the current year, and the
assessment has been made accordingly ?' —Yes •' that
,
was a letter in explanation, after the party had been
applied to for a return, and had not complied with the
request made to him.
That is. your letter P—That ist-aux lattor
not exactly the letter which is sent; it is a little va-
ried ; that is the letter as sent to him with the notice
of charge, explaining why he had been charged be-
yond his return, having had a former correspondence
with him.
Was his last return 600/. ?—No doubt about it.
Then the year before was 6001. also ?—Yes.
Then upon these two years 1843 and 1844 he paid
on 6001. ?—Yes.

In 1845 you insist that it was 6171. ?—That was
the case of a party who had returned, if I remember
rightly, about 300/. ; having in three former years
paid upon GOO/. I could not permit him to go down
at once to 300/. without explanation. I applied to
him for an explanation and he would not give it to
me. The Commissioners and myself made an esti-
mate of 6001. a year, giving him notice ; I sent him a
copy of that letter.
And are you quite sure in your recollection that he
returned 3001. that year ?—lt was less than 6001. I
do not know the exact sum.

Your only ground for supposing that he was
wrong was, that he had paid a larger sum the pre-
ceding year ?—Certainly. I consider it my duty
when making the assessment, having a register of
the assessments of previous years, to look at the
last three years to see what has been paid ; other-
wise a person who has paid upon GOO/. might re-
turn 150/.
Might it not be that it was so ?—lt might be so,
hut I should require explanation. I should ill per-
form my duty by taking a return because it was sent

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

sioners.
If the books were brought to you, and the books
proved a clear case cf loss, would you accept that as
sufficient evidence of that loss ?—No doubt about it.
In every case ?—ln every case, unquestionably.
And are you quite prepared to say that in all those
cases in which such loss has been so proved the evi-
dence has been admitted, and the Commissioners have
acted upon it ?—No doubt about it ; I have not the
slightest doubt.
In every case ?—ln every case.
in London, but in other parts of the
existedany casei
n wherewhichtthhee part
hasy
countryshownNot
—1
Com-
missioners have not allowed it.
I
o
I ask you whether that is the rule of the Commis-
yt
that an loots know
nhou ws
of
sioners, not only in London, but in other parts of the
country ?—I do not know what is done in other parts
of the country.
In every case in which it has been brought before
the General Commissioners in London tha
take upon
myself to say so, in every case in which a loss has been
absolutely proved.
Mr.lfitthhien J.pyaorutireNsoVeNlvpLnps
appeal
particularar r—Do
upon
Do
p on
tyhoeduias
vtsrepircesatgken
noodff
ptehrvarecerteyi
cec?a—s
years,e
if at the end of the year after the return has been
made, although the three previous years will give a
pthroefi t,
cnsmtimllisisnintnheereyweairl;
du
os innbetsesd al
yloss l
wh a s
it aacncdr udeids
year's
charge the assessment; they are bound to do so.
When you speak of what has been the invariable
practice of the Commissioners, are we to understand
yoll to confine your observations to the practice
within your particular district ?—My district only. I
do not know anything about any other district.
RornucK-9ught not the assessment to be
made upon the years profit ?—No, excepting with
regard to professions. As respects professions, it is
the preceding year ; as respects trade or a merchant,
the party would make up the return upon the average
of the three preceding years.

That I suppose is the means of getting at what he
probably will make ?—Just so, as a mere estimate.
Then, if I can give you evidence of the actual fact,
do you put by the evidence and take the estimate, or
do you take the actual fact ?-e-The 133 d section of
the Act provides, " That if within or at the end of
the year current at the time cf making any assess-
ment under this Act, or at the end of any year when
such assessment ought to have been made, any person
charged to the duties contained in Schedule (D),
whether he shall have computed, his profits or gains
arising as last aforsaid, on the apaaunt thereof in the
preceding or current year, or Wan average of years,
shall find and shall prove to the satisfaction of the
Commissioners," it does not sky in what way, "by
whom the assessment was made, that his profits and
gains during such year for which the computation
was made, fell short of the sum so computed in respect
of the same source of profit on which the computation
was made, it shall be lawful for the said Commission-
ers to cause the assessment made for such current
year to be amended in respect of such source of profit
as the case shall require."
Reading that compulsorily, it means, I suppose,
that if upon a given year, say 1350, I prove to you
that I have lost on the whole of my transactions in-
stead of gained, you are to take that proof of my
profit and loss of that year, and not to go back to the
two preceding years ?—No ; to take your return for
that year, having been made on the average of the
three years. _ •
But it was not; the Act contemplates that I need
not make it ?—This speaks of an assessment.
" Whether he shall have computed his profits or
gains arising as last aforesaid, on the amount thereof,
in the preceding or current year, or on an average of
years,' so that his return might have been of the year ?
—Yes.
at He has a right to make his return upon his last
year's profit or loss ?—No ; this is dealing with the
assessments.
Not at all ; " whether he shall have computed his
profits or gains, arising as last aforesaid on the amount
thereof in the preceding or current year ?"—Of course;
because that is intended for a professional man as
well as a merchant. Professional men are equally
charged as merchants, and a professional man would
make his return upon one year.
" Any person charged to the duties contained in
the Schedule (D) ;" supposing that one of those
persons is a merchant, and he makes his return upon
the last year ?-11e cannot make it upon the last
year.
May not "any person charged to the duties con-
tained in the Schedule (D)' return his profits as
computed "on the amount thereof in the preceding
or current year, or on an average of years ?"—Per-
sons chargeable under Schedule (D) are of two
classes, professional and trading. A professional man
is bound to make his return upon the profits of the
preceding year, a trader is compelled to make his
return upon the average of the three preceding years,
and the 106th clause directs how that return shall be
made. After the return has been made, and the
assessment made upon that return, then you go to the
1331 section, in the case of a loss, in order that he
may take that assessment of the one year, supposing
he can prove a loss upon that current year ; and he is
entitled to such an abatement as he may be able to
satisfy the Commissioners his loss will amount to.
Mr. RICARDO—If he makes a loss he cannot, in the
first instance, return himself as having no profit, but
he will be assessed upon the average, and then he has
an abatement in respect of his loss?—ln making his
return he would estimate his profits and gains upon
the average of the three preceding years, and there
are certain deductions to be allowed; among these
deductions are losses, repairs, implements of
trade, and so on; so that in making his return,
supposing he had. made 3,0001. for each of the three
years, 9,0001.; but supposing his losses had been
1,5001., he would set off, after having stated 3,0001.
for each of the three years, against that the average
of the loss, 5001.; and then, having done that, when
making the assessment afterwards, if he should dis-
cover a further loss in the current year, the Commis-
sioners would deal with the assessment as made
upon the average of years, and take his loss upon
the current year, making such an allowance as he
could prove.
na.psoze--Will sou be good to fiLeisshow
me in Act Orrarliament Wlere thin dis MMion is
made between the professional man and the merchant?
—lt is in the first rule applying to the second case
under Schedule (D), immediately following section
100. The first case is the computation of duty on
trade, and the next on professions. " The said duty
on employments shall be construed to extend to every
employment by retainer in any character whatever,
whether such retainer shall be annual, or for a longer
or shorter period ; and to all profits and earnings of
whatever value, subject only to such exemptions as are
hereinafter granted. The duty to be charged shall
be computed at a sum not less than the full amount of
the balance of the profits, gains, and emoluments of
such professions, employments, or vocations (after
making such deductions, and no other, as by this
Act are allowed) within the preceding year, ending
as in the first case ;" which is on the sth of April, or
at such period as the accounts are usually balanced.
Is that all that you propound to me as drawing a
distinction between the professional man and the
merchant, and thereby compelling the merchant to
make the return
beca upon his average of three years ?
—Distinctly so, use there are the rules set out for
charging.
I read that to be permissive upon the professional
man to make the return on one year; will you show
me were there is a compulsion on the merchant to
make it on the average of three years ?—The former
rule is, " The duty to be charged in respect thereof,"
that is in the margin. " Computation of duty on
trade ;" " shall be computed on a sum not less than
the full amount of the balance of the profits or gains of
such trade, manufacture, adventure, or concern, upon
a fair and just average of three Nears, ending on such
day of the year immediately preceding the year of
assessment on which the accounts of the said trade,
manufacture, adventure, or concern shall have been
usually made up, or en the sth (Iv of April prece-
ding the year of assessment ;" that is, on the average
of the three years ending on the sth of April pre-
ceding the year of assessment.
Mr. RlCARDO—Supposing the average that a man
has returned in trade has been 3,0001. a year on the
three years ; supposing that in the fourth year h
makes a positive loss in his business of 1,500/., is he e
then assessed upon the 1,5001. a—Certsinly not. If
his loss overwhelmed the profit, he would be entitled
to set his loss against the profit, and he would be
assessed upon the balance. It might be that he would
prove a nil return, which would be allowed.
Suppose the following case. In 1847 I have made
a profit of 3,000/. ; in 1848 I have made a profit of
3,0001. ; in 1849 I have made a profit of 3,000/. ; in
1850 I have made a loss of 1,5001., not 1,5001. in de-
duction of 3,000/., but I have made a positive loss
—Upon showing that
how should I be charged then ?
you had made no profit whatever, you would be en-
titled to have the assessment entirely discharged.
Supposing on the fourth year I had not only made
no profit whatever, but I had lost 1,5001., how should
I be assessed ; should I have to pay any income-tax at
all ?—Then you would be entitled to have the whole
of the assessment discharged ; and, further, in making
your return of the next year you would strike off the
first 3,000/. ; you would put 3,0001. twice, and against
the 6,0001. you would put the loss of +1,500/., talking
one-third of the 'diflerence'for the next year's return.
Then I should be assessed upon 1,500/. instead of
3,000/. ?—You Would be assessed :upon 1,5001., be-
cause the average of ',GAOL 'asionl4 he 2,0001., and
you would set against that thes .average of 1,5001.,
0 which would be .0/. ; that- ivouldleave 1,5001. for
assessment. ee• -
On the fourth yltr I, should 'nq.lave to pay the
income-tax at all,taailag iSaalea4uss e& 1,5001. ?—ln
1847, 1848, and 1849 there is aprofieof 3,0001. each
year; then in making the return for the year 1850-
51, you would take the average of 1848, 1849, and
1850, which would be a profit for 1848 and 1849 of
3,000/, each year, and in 1850 a loss of 1,500/.
Suppose that in each of the years 1848, 1849, and
1850, I have returned 3,0001., and in 1851 my profits
are only 1,0001, what shall I pay in 1852 ?—You
would be entitled to the reduction of 1,000/ , the
average of the three years producing 2,000/,
Mr. J. WILSON—The returns are made
of thedeannuall
y,
after the sth of April, upon the fit
pre-
ceding three years ?—Yes.
If the average profit of the three preceding years
has been 3,0001., the return is made at 3,oool.—Yes*
Then, the assessment having been made at 3,0001.,
the tax during the current year is collected upon
the
assesssment ?—Yes.
Suppose at the conclusion of the year, that is to
say, in the April following, the person discovers that
instead of having made 3,0001., as he had presumed
he would make, according to the average of the three
preceding years, he has made an entire loss upon the
year, having made no gain whatever; is he not en-
titled then to apply to the Commissioners to have the
assessment which he himself had made, reduced to
nothing ; and even if he had paid the tax under that
assessment, is he not entitled to have that payment
returned ?—Yes ; that is the form used for the pur-
pose (producing the same).
If, instead of finding that he has made a loss at the
end of the current year upon which he has paid, he

has made a smaller profit than the average, that is
1,0001. profit, instead of 3,0001., which is the case
put, he will be entitled to claim, not a reduction of the
2,0001. upon the average of the three preceding years,
but he will be entitled to claim to be chsrged upon

, .
the net p:ofit of the year, that is, upon 1,0001. ?
Exactly so.
So that, in fact, the principle of the tax is this, that
the return which is made after the sth of April is
merely a return which is intended to represent an
estimate of the probable profits of the current year ?
—ln anticipation of the profits, by which he is not
bound.

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

Mr. RlCARDO—Suppose a merchant's average was
3,000/. a year, and in the fourth he gained 5,0001.,
would he be entitled to pay upon his average of 3,0001.
a year, or must he pay upon the 5,0001. ?—ln making
his next return he would take in his larger amount,
and pay accordingly.
Mr. J. WlLsorf—But you having once accepted the
assessment, under no circumstances have you a right
to payment on the actual profits of the current year ?
—There is a time within which a surcharge can be
made if there is fraud.

But you having once accepted the assessment, and
there being no fraud, but merely an increased profit,
you have no means by which the trader can be called
upon to pay for that increased profit ?—No ; nor
would he be liable in that year, but he would upon
the next year in taking the average.
So that while the Act protects the trader against a
payment larger than the actual profit which he makes
in the current year, you have no means of calling
upon the trader to pay for any increased profit which
he may make over and above the estimate of the
three years which he has given ?—Not in that year.
The increased profit of that year would only come
to be included in the estimate of the next year as one
of the-preceding three years P—lt would be taken into
consideration in the average. _ _

Mr. ROEBUCK—Then we clearly understand that
the average of three years is not an iron rule, but that
it may be altered and proved to be wrong by the
actual experience of the year that has gone by ?
By the result of the year's business.
CHAIRMAN—In fact, the sum which the party
gives being on the average of the preceding three
years is only an estimate of what he expects to make ?
—Yes.
And if at the end of the year he can show that he
has not made that average estimate, he is entitled and
would be repaid ?—He would be relieved accordingly.
Mr. J. WILSON—Can you tell us how many cases
there have been in your district in any one year of
drawback of payment under those circumstances ?
No, I cannot tell you that ; nor do I think the Com-
missioners have a record of it, strictly as regards the
return. The assessments are rather late in collec-
tion, perhaps January or February ; and if the parties
'fled that they are likely to lose they do not pay the
assessment ; they wait, make their appeal, and get the
assessment reduced, without getting a return of the
money ; still they get the same relief as though they
have paid, and without the trouble.
Your first assessment becomes due in October ?
Yes ; but I have never made it so early, except by
special assessment; I generally get it in collection and
the money paid by the beginning of November.
Can you give us a return of persons who have ob-
tained relief after their assessments have been accepted,
by corrected assessments ?•—Yes, where we have made
a return.
Whether a return of money, or relief in payment

—I do not know that I can give any cases of relies,
_because ;tie cases are._ not so distinguished, whether
they fall under the 1331 section or not. A man may
say, " I have made a return of 5,000/. ; I have not
paid the half-year, and I find that I ought only to
have returned 3,0001." The Commissioners probably
would entertain his appeal before the year expired ;
they can do so.
It would still be under the 1331 section ?—Yes,
strictly ; but they are not so particularly distinguished.
I can give you a tolerable fair estimate.
The years are taken from the sth of April to the
sth of April ?—Yes.
How could a man ascertain that he was not going
to make the same profit upon the current year, until
after the sth of April ?—Sometimes he has made a
very great loss, and he would know at once whether
he ought to pay upon the return which he had made ;
he would not be likely to re-establish himself by the
end of the year ; it might be a total failure.
A man might know the general fact that he was
going to make less by the current year's business than
he had anticipated, but would it be possible for him
to know how much loss till the current year had ex-
pired ?—lt happened particular so in the year 1847,
at the time of the panic. Many who had made their
returns found that before Christmas, or very soon
after Christmas, their returns were perfectly useless.
That would be in cases of enormous loss such as to
engulph more than the profits ?—Exactly so, in par-
ticular times.
Had you many cases at the end of 1847 of that
character ?—A great many indeed.
Then the amount of assessment of 1847 as finally
altered, would be very much smaller than of the pre-
ceding year?—There were a great many who had
paid the assessment, and did not think it worth their
while to get the money back ; a great many of them
were under composition, which did not expire till late
in 1848, so that they had to pay. I always issue the
tickets under the special assessments, to get the
money in advance if possible, and having paid the
money in advance they do not apply for it. The con-
tract is for three years, under composition. In 1847
the duty was 4,0001. less than in 1846.
01 course the 1331 section does not apply to cases
where there are compositions at all ?—No.
(To be continued.)

CLASS IL—NURSERYMEN, AND ALL PERSONS GROWING
FLO wins, FoR SALE.
For tho best collection of Miscellaneous Plants, not
exceeding 18 pots (Orchideous plants excluded), Gold
Al'oert Medal, Messrs. Rollisson ; 2d best, large Silver
Victoria Medal, Mr. Pamplin.
For
the best collection of Roses (in bunches, to be ex-
hibited in the growers' boxes), largo Silver Lineman
Medal, Paul and Son ; 2d best, large Silver Albert
Medal, Mr. E. P. Francis.
For the best twenty-four Dahlias (dissimilar blooms,
in stands), large Silver Victoria Medal, Mr. Turner;
21 best, large Silver Linzman Medal, Mr. Keynes; 31
bast, large Silver Aib-rt Medal, Mr. Barnes; 4th best,
small Silver Victoria Medal, Mr. Bragg; sth best, small
Silver Lineman Medal. Mr. Drummond; 6th best, small
Silver Albert Medal, Mr. L3gg.
For the best twelve Fancy Dahlias (dissimilar blooms,
in stands), small Silver Victoria Medal, Mr. Turner; 2d
best, small Silver Linnasan Medal, Mr. Keynes; 3d bust,
small Silver Albert Modal, Mr. Barnes.
For the best twelve Hollyhocks (dissimilar, in spikes
not exceeding from 12 to 15 inches in height, in the
growers' boxes), small Silver Victoria Medal, Mr. Cha-
ter; 2d best, small Silver Lineman Medal, Mr. Bragg;
3d best, small Silver Albert Medal, Mr. Paul.
For the best twenty-four Verbenas (dissimilar blooms,
three trusses each, to be exhibited in the growers' boxes,
painted green), small Silver Lineman Medal, Mr. G.
Smith; 2d best, small Silver Albert Medal, Mr. Stewart.
For the bust collection of Cut Flowers (not less than
twenty-four separate and distinct varieties, named, to
be exhibited in the growers' boxes, painted green, all
others will be excluded), small Silver Linrar in Medal,
Messrs. Rollisson; 2d best, small Silver Albert Medal,
Mr. Clark.
For the best ba:glet of Grapes (3 bunches), small Sil-
ver Albert Medal, Mr. Sparrey.
OPEN TO BOTH CLASSES.
For the best Pine Apple, Bronze Medal (second prize),
Mr. Jarvis.

EXTRA PRIZES OFFERED BY MEMBERS.
By John Bushell, Esq., open to both Classes.
For the best Glass of Honey in the comb, small Silver
Albert Medal, Ur. Dutton.
By Mr. James Dickson.
2d best, Bronze Medal, Mr. Hamp.
By Subscription—to Amateurs.
For the boat twelve Holly hocks (single blooms, dissi-
milar, to be exhibited in the growers' boxes, painted
green), large Silver Albert Medal, Mr. Black; 2d best,
small Silver Victoria Medal, Mr. Cruikshaak.
By R. W. Dutton, Esq., open to both Classes.
For the best collection of Ripe Fruit. four sorts, in-
cluding pines and grapes, small Silver Victoria Medal,
Mr. Hemp.
By Mr. T. Barnes, of Stowmarket, to Amateurs.
For the best three blooms of Barnes' " George
Glenny" Dahlia, small Silver Victoria Medal, Mr.
Black; 2d best, small Silver Linrman Medal, Mr. Cook.
By Mr. C. Turner, of Slough, to Amateurs.
For the best six Dahlias (not fancies) sent out by him
in 1851, smell Silver Victoria Medal, Mr. Black; 2d
best, small Silver Linnman Medal, Mr. James; 3d best,
small Silver Albert Medal, Mr. Robinson.
By Mr. R. Seldon, open to both Classes.
For the best Floral Device, small Silver Victoria
Medal, Mr. Hook.
Wax Flowers, Bronze Medal, Mrs. Lemare.

THE GREAT EXHIBITION.
The receipts yesterday amounted to 2,0801. 125.,
the total number of visitors being 41,917. We hear
that 80 artisans have been sent over to this country
from Sardinia to visit the Exhibition, and that their
expenses are defrayed by a subscription liberally
headed by the King. Every arrangement has been
made to enable them to profit by their trip to the
fullest extent.
Among the diurnal experiences of the Exhibition
none are more curious or suggestive than those which
its police arrangements furnish. So excellent have
these been throughout that the vast and valuable
amount of property collected has been minutely in-
spected by several millions of persons without the
occurrence of a loss by theft worthy of the name.
Such vigilant superintendence is unprecedented, and
reflects the highest credit upon the efficiency of the
body to whom the safety of the Crystal Palace and its
contents are intrusted. So well is the place pro-
tected that the swell mob have not once dared to
attempt a concerted action in the interior, and where
pocket Ticking has been tried it has almost inva-
riably been by clumsy performers from the country
" single-handed." Their operations at once attract
the attention of some sharp-sighted detective,
and while they fancy themselves in perfect
security they are suddenly laid hold of and marched
away to the station, where the persons they have
plundered soon follow to identify and redeem their
property. In another point of view the experiences
of the police force are equally curious and interesting.
We published some time ago a list of articles found
en the building up to the end of June, and remaining
unclaimed by their owners. That list threw a
curious light upon the carelessness and forgetfulness
of persons when under the influence of that strong
excitement which a survey of the Exhibition inspires.
It was remarked that the number of articles belonging
to female paraphernalia greatly predominated, some
of these being of a kind which it seemed almost
impossible to drop or leave behind accidentally. In
consequence of the notice which we then drew to the
subject a large number of the things that had accu-
mulated were subsequently claimed from all parts of
the country, and it is with the hope of doing a
similar good service now that we publish the list of
articles found, and in the possession of the police,
from the Ist of July to the 31st of August. It will
be observed that these again show the superior forget-
fulness of the fair sex, and their occasional powers of
leaving behind them pieces of dress which it seems
most strange that they should lose accidentally. The
list is as follows : _ _

"275 shawl brooches and clasps, 319 pocket handker
chiefs, 69 shawl pins, 16 pocket and memorandum books,
13 pencil-cases, 67 bracelets, 43 walking-sticks, 48 veils
and falls, 1 flask, 1 opera-glass, 168 parasols, 32 um-
brellas, 31 reticules and other baskets, 28 bunches of
keys, 14 victorines, 49 neck-ties and cuffs, 8 bonnet
shades, 18 pairs of spectacles, 4 ladies' season tickets,
1 gentleman's ditto, 33 pairs of gloves, 22 bags of various
colours, 7 shirt studs, 2 ladive pockets, one containing
611 in copper; 4 snuff-boxes, 10 watch keys end seals,
1 cape, 1 overcoat, 3 boys' caps, 3 fans, 10 lockets, va-
rious; 1 petticoat, 1 lady's bustle, 2 cigar cases, 1 lady's
collar, 2 ditto bands, 1 pair of lancets, 2 rings, 2 pair of
goloshes, 1 common metal watehguard, 1 metallic pencil,
1 camp stool, 14 shawls and mantles, 5 pocket knives, 4
eye-glasses; cash, 15s. 101 d.; a purse, with 2/ 3s. 10d.;
ditto, 65.; ditto, 4s. 6d.; ditto, is. 6d.; ditto, 25.; ditto,
11. 25.; ato, 6s. 4id.; ditto, 53. 4d.; ditto, 65. 31; ditto,
125.; ditto. 3d.; ditto, 3e.; ditto, ls.; ditto, ls.; ditto,
53.; ditto, 63. 4161.; ditto, 3s. 6J.; ditto, Is."
Of all the stray property found at the Exhibition
and handed over to the police for the discovery of
ownership, the most remarkable and most perplexing
items come under the head of children. But for the
intervention of the force the Royal Commission must
have by this time been placed in the delicate predi-
cement of assuming the paternity of some eighty or
ninety boys and girls who bad lost their parents or
friends in the building. With such heavy family
cares, what would have become of the surplus ?
pilv the station• house at Princes-gate provided a
mode of escape, and thither all the stray little ones
have been regularly sent ; one boy was kept there
all night, and a bed having been made for him with
great coats, he was next morning forwarded to his
relations at Winchester. Another little fellow was
taken to lodgings in Brompton-row, and was claimed
there next day by his friends from Epsom. From
eighteen to twenty children have been forwarded to
various parts of town by the constables going off
duty, and no less than si;ty have been claimed at the
station by their prints.
The lock controversy contiauesil4" bject of great
interest at the Crystal Palace, and, indeed, is now
become of general importance. We believed before
the Exhibition opened that we had the best locks in
the world, and among us Drainah and Chubb were
reckoned quite aer isiipregnable as Gibraltar—more
so, indeed, for the key of the Mediterranean was
taken by us, but,ooo attonkirs coin penetrate into
the locks and shPakthe boltS• of these makers. In
this faith we -had quietly established ourselves for
yearss. cruant this time of day, when
men ' and it
have been taught to look at their bunches of
keys and at their drawers and safes with something
like confidence, to scatter that feeling to the winds.
The mechanical spirit, however, is never at rest, and
if it is lulled into a false state of listlessness in one
branch of industry, and in one part of the world,
elsewhere it springs up suddenly to admonish and
reproach us with our supineness. Our descendants
on the other side of the water are every now and
then administering to the mother country a whole-
some filial lesson upon this very text, and recently
they have been "rubbing us up" with a severity
which perhaps we merited for sneering at their short-
comings in the Exhibition. While we have been
relying implicitly upon the artful arrangement of
" tumblers and such like devices, they have been
carefully developing their ingenuity in picking and
opening locks. A man snakes a lock, and he brings
it to a mechanics institute in New York, with a cer-
tain sum of money secured by it, which sum becomes
the property of the successful operator who can shoot
back the bolt of the new contrivance. Instantly
astute heads and clever expert bands are engaged in
solving the mechanic riddle thus propounded to them,
and so far these dexterous manipulators have carried
their art, that their " open sesame sweeps springs,
tumblers, false notches, letter devices,
every-
thing else before it. Mr. Dobbs is
and
ar the most
accomplished and 18 by f
successful of there perforraero,