The Sun.
London, England, 1856-09-16 00:00:00

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" TO THE EDITOR OF THVGATESHEID OBSERVER.
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" Sir,—The Courant of to-day publishes three letters
relating to the affairs of this bank, and to the report
which I presented to the annual meeting of the share-
holders. One of these letters—namely, that from Mr,
Kennedy—requires special notice at my hands. The
alderman appears to have forgotten that he used the
name of Mr. Robert Keating, M.P., in connection with
the orders of the Tipperary Bank. The following is the
passage from the alderman's letter to me on which the
statement in my report to the shareholders was based :
'Unhappily, Messrs. James Sadleir, Mr. Keating, and
Mr. Law, without reference to me, and without any
authority to act without my knowledge, discounted the
bills of the Tipperary Bank, endorsed by Messrs. Wilkin-
son, Gurney, Stevens, and Co., concealing it from rue until
last Wednesday.' Mr. Ald. Kennedy must set is the
point as he pleases with Messrs. Keating and Law ; but
these are his own words as I have quoted them. Mr.
Alderman Kennedy should keep copies of his letters,
and be careful as to the documents he writes or signs.
The 'friend at Newcastle who applied to me on be-
half of Mr. Keating, and to whom I returned a
courteous reply, was Mr. G. W. Cram. The latter
gentleman was formerly a director of and solicitor to the
Newcastle Commercial Bank. Mr. Cram is not very
friendly in his feeling, I fear, towards myself; and I
am inclined to believe that the singularly hostile and
injurious paragraphs and statements which have ap-
peared from time to time in the Courant newspaper in
connection with the Commercial Bank were not very
warmly checked or censured by Mr. G. W. Craw--
who is the private solicitor, I understand, of Mr. John
Blackwell, the leading spirit in the Courant establish•
ment.--I am, &e.,
" WILLIAM WALKER.
"Commercial B ink, Newcastle, Sep'•. 12, 1856."

A FAuous luIBIh EPITAPH,-" Here lies the body f
the Lady O'Looney, great niece of Buike, commonly
called the Sublime. She was bland, passi.,nate, and
deeply religious ; also, she painted in water-c3lours, and
sent several pictlres to the Exhibition. She was flit
cousin to Lady Jone3—aud of such the kingdom of
hvaven."

THE DgssEmun PROCESS.—A. report upon the York
shire iron trade in the Manchester Guardian says :
"The Butterley Iron Company have been making ex-
periments with the Bessemer plan, and having trans-
flaw(' several pieces of the metal, after being made
into ?ghat the inventor calla send avid, to a large Ft3el
firm at Sheffield, for experimental purpose);, in order to
ascertain wiietlatr the iron, after being made into
ingots, can be practically worked up for cutlery pur-
poses. Tne Derwent Iron Company, who have made
some of the largest pieces of malliable iron known,
and for which they have on several occasions obtained
prizes, have tested the invention of Mr. Bessemer suc-
cessfully. We hear that Mr. Bessemer is preparing
to make some experiments in Manchester, in obedience
to the request of a number of the trade, and that
for the purpose he will erect one of his furnaces. The
trade will be admitted, by invitation, to witness the
process of the invention."