The Sun.
London, England, 1851-08-22 00:00:00

MOCIMOVIONE! •
Aqt,
to 1 • • 't•( • •Ct:
LONDON) FRIDAY
AUG UST 223 1851'
. A
V 1 • .
9 Al 9

N°.18,382

MIDLAND WAILWA-Y.
At the FIFTEENTH lIALF.YEARLY GENERAL MEET-
INO of the Proprietors oh the Midland Railway Obit-many, convened
by the Directors in pursuance of the Company's Act of Incorporation,
held at the Railway Station, Derby, on Wednesday, the 20th day of
August, 1851,
JOHN ELLIS, E.g., Chairman' of the Thar' of Directors, in

, -
the Chair,
It was resolved,—That the common seal of the Company be af-
fixed to the register book of shareholders. (The seal was affixed .ac-
cordingly in the presence of the meeting.)
Resolved,—That the report of the Directors now read, and the rd-
commendations therein contained he received and adopted, and that
the saute be printed, and a copy sent to each proprietor.
Resolved,—That a Dividend hereby declared of 11. ss. upon each
1001. Midland Consolidated Stock ; of 31. upon each 1001. Consoli-
dated Preferential Stock ; of I Is. 31. upon each 1001. of the .Consoli-
dated Birmingham and Derby Stock ; Ss. 4d. upon 331. Os. Bd., part
of the amount paid up on each 501. share; and Pd. upon 1/. I3s. 4d., the
remainder of the amount paid up on each 501. share (being the pre-
ferential dividend at 41. 10s. per cent. per annum onauch remainder);
and 11. 10s. upon each Erewash Valley Share, to be payable on the
2d of September. -
I.te,oived, —Teat a Committee of Five Shareholders (each possess-
ing Two Thousand Pounds Stock. or Shares in the Company) be ap-
pointed to be an Audit Committee, whose duty it shall be to meet in
the month of January next, in order to recommend to the first Half-
yearly Meeting in the ycar•a person in their opinion suitable to be
appointed as Auditor, in the room of the gentleman who will retite
by rotation at that meeting.
Resolved,—That such Audit Committee consist of the following
gentlemen : _

Mr. Edward Baines, Leeds.
Mr. David Malines, Birmingham.
Mr. George Maxwell, Liverpool.
Mr. Gcorae Chambers, Sheffield.
Mr. John lleard, Nottingham.
It was moved by the 11ev. CMARLES Joins Mrsas and seconded by
Mr. FRANCIS ASHTON,-
That this meeting entirely disapproves of the present absurd and
reckless competition between the London and North-Western and
Midland Companies on the one hand and the Great Northern on
the other, and request the directors of the Midland Company imme-
diately to discontinue it as far as they are concerned, and to desist
from carrying passengers at prices which are not fairly remune-
rative.
The following amendment was moved and seconded :-
That the question of competition with the Great Northern Com-
pany be left altogether with the directors.
The amendment was put and carried by a show of hands almost
unanimously.
The meeting was afterwards made special for the pnrpase of con-
sidering and determinng on the propriety of diviling.and convert-
ing the 501. Shares in the Midland Railway Company into two
Shares, one of the nominal value of 331. 6s. Bd. and the other ef the
nominal value of 16/. 1 4&., under ttrelvoviiiiraisqlt the Midland'
-14aftwaf (Capital) Act, al 851, and of making such orders and giving
such directions thereon as might be thought proper.
Resolved,-That it is hereby ordered and directed that when and
so soon as any Proprietor of any of the boa Shares legalized by tee
" Midland Railway Capital Act, 1851," shall have paid up the sum
of 351. in respect of any such Share held by him, and shall_ also
have paid up the call of Si. Os. Bd. per share made there ;n on the 19th
day of August, 1851, such Share shall be divided and converted into
two Shares, one of the nominal value of 33/. lis. Bd., and the other
of the nominal value of 16/. 13s. 4d., in respect of which Share of'
16/. 13s. 4d. the sums of IL 13s. 4d. and 3'. Os. Sel. shall then be taken
and considered as having been paid, and thereupon each such Share of
33/. Os. Bd. shall be converted hit° stock, and be adaed to and become
part of the Consolidated Stock of this Company.
Resolved,-That when any of the 50/. Shares, which are legalized
by the Midland Railway Capital Act, 1851, shall be divided under
that Act into two Shares, the proprietor of the 16/. 13s. 4d. Share
shall thenceforth be entitled to the whole of such preferential
dividend as may be payable under that Act in respect of the 50'.
Share from which it is derived, and the Proprietor of the 33/. 63. 81.
Share shall thenceforth be entitled to such dividend in respect of the
sum of 33/. Gs. Bd. as the holder of such 50/. Share is by the same
Act declared to be entitled to, such Proprietor of the 16/. 13s. 4d.
Share neing Beale to the payment of all future calls la respect of
such 161. 13s. 4d. Share.
The Meeting was again made Special, for the purpose of con-
sidering a Requisition which had been served upon the Directors of
the Midland Railway Company by certain Shareholders, requesting
the Directors to give notice that at the next halt-yearly Meeting of
the Proprietors it would be proposed to discontinue the practice of
allowing the free passage of Proprietors along the line to attend
General and Special. General Meetings.
It was moved by Mr. HENRY CLAY, seconded by Mr. ARCIIIBALD
KENDRICK :-

That the practice of conveying shareholders free to the General
and Special General Meetings be discontinued.
The following amendment was moved by Mr. SAMUEL BAGNALL
WILD, and seconded:—
That no Proprietor be invite 1 to the General and Special General
Meetings who does not hold 1001. Stock or Shares.
The amendment was put, and on a show of hands was carried by
a large majority.
(Signed) JOHN ELLIS, Chairman.
A vote of thanks to the Chairman was proposed, and carried by
acclamation.

By order,

J. F. BELL, Secretary.

MIDLAND RAILWAY.
501. SHARES. CALL for a NINTH INSTALMENT of
31. Gs. Bd. per Share (making 38/. Gs. Bd. per Share called up).
Notice is hereby given, that a CALL of 3/. Gs. Bd. per Share
has this day been made on the 501. Shares, which were legalised by
the Midland Railway Capital Act, 1851, and that such Call is made
on account of the 15/. per Share not covered by the Calls amounting
to 351. per Share, mentioned in the said Act, to be payable on
the Ist of October vest, at any of the under-mentioned bankers :
Messrs. Gtyn, Mills, and Co., London.
The Bank of Liverpool, Liverpool.
The Birmingham Banking Company, Birmingham.
:" Pares's LQicestershire Banking Company, Leicester.
Messrs. Crompton, Newton, and Co., Derby. .

The Royal Bank of Scotland, Glasgow.
And that interest at 51. per cent. per annum will be
charged by the respective Bankers on all Calls not paid on the
above-mentioned d ay, until the time of payment.
JOIIN ELLIS, Chairman of the Board of Directors.
SA :DUEL BEALE, Deputy-Chairmaa.
By order,
J. F. BELL, Secretary.
Derby, August 1851.
-

ria_lHE ELEVEN HOURS ROUTE to PARIS,
with only 7rwo flours Sea, is by the SOUTH-EASTERN
RAILWAY, via Folkestone or Dever.
DOUBLE SPECIAL EXPRESS SERVICE DAILY.
A SPECIAL En PRESS TRAIN leaves the London-bridge Ter-
minus EVERY MOANING and EVERY EVENING, reaching Paris
in 11 hours.
Return Tickets, London to Paris and back, available until the
30th September.
The NIGHT MAIL TRAIN, via Dover, leaves the London-
ige Terminus at 8.30 p.m., reaching Paris at 9 o'clock the follow-
ing morning, and I Irussels at half-past 9.

QCOTTIi;II CENTRAL RAILWAY,
DIRECT ROUTE to the CENTRE and NORTH of SCOT-
LAND.

p.m.
8 45
p.m.
1 23
2 58
4 8

Time.

•t 736

11%
I%
5
6%

WEEK DAYS.

Time.

POLICIES- ONCE ISSUED ARE INDISPUTABLE.
EIVGLISH AND CAMBRIAN LIPE ASSO.
RANCE SOCIETY,
9,' LIRIDGE-STREET, Blackfilms, London.
TRUSTE739.

V. Murray, Esq. I Isaac liaise, Esq.
W. White:ocic, Esq. Daniel Ware, M.D.
"Declined" Lives assured at equitable rates.
Loans granted on undoubted security of every description.
Annuities and Endowments on most advantageous teems.
Division of Profits—leer-fifths to the Policyholders, and one-fifth
to the Shareholders.
Credit given for half the premium for the first seven years.
Meaical practitioners liberally remunerated for their reports.
Liberal Coinmizsion to Solicitors and others on introduction of
business.
Prompt payment of all claims.
Prospectuses, with the report, can be obtained from
' . CHARLES W. 13EVAN, Resident Manager and Actuary.

riIHE PI3.OI,TIDENT CLERKS' MUTUAL
LIFE ASSURANCE ASSOCIATION (enrolled under the
Friendly Society's Acts) and BENEVOLENT FUND.
• Established 1840.
TRUSTEES.
I W. G. Prescott, Esq.
Baron L. de Rothschild, M.P.

Thomas Barinr,.-.Esq., M.P.
Thomson Ilankcy, Jan., Esq.

- .
TREASURER OF TnT BENEVOLENT FUND.
• John Abel Smith, Esq , M.P.
This Association offers the Ildlowing advantages :
The Mutual Principle of Assurance.

An Equitable Rate of Premiums.
Division of Profits every five years on Policies of three years'
standing, and by a recent alteration of the rules, nine-tenths thereof
are divisable amongst the assured, in place of two-thirds as formerly.
The last Division of Profits up to the 31st December, 1847, ave
raged 33 per cent.
All Policies Indisputable, except in cases of fraud.
LOANS to MEMBERS on security of their Policies to the full
extent of their estimated value.
The sum assured may be MADE PAYABLE to the WIDOW.
WIDOWER, or CHILDREN, FREE of PROBATE or LEGACY
DUTY, or ANY CHARGE WHATEVER.
By order of the Board,
P. H. BYRNE, Secretary.
42, Moorgate-street, London, July 30, 1851.
N.B. Clerks becoming Members by an Assurance of 1001. or up-
wards, and subscribing ss. annually, or by an annual subscription of
one guinea, are 'entitled to all the important advantages of the Be-
nevolent Fund.

Established 1541.
•
MEDICAL, INyALID, AND GENERAL
Y "E'TFE-OFFICE. 25, Pa
During the Ten Years this Society has been established, more than
Three Thousand Two Hundred Policies have been issued,—
Covering Assurances to the extent of Thirteen Hundred Thousand
Pounds,—
Yielding Annual Premiums amounting to upwards of Fifty-three
Thousand Pounds.
This Society is the only one possessing Tables for the Assurance of
Diseased Lives.
Healthy Lives assured at lower rates than at most other offices.
A Bonus of 2 per cent. per annum was added to the policies at last
Division of Profits.
Agents 'wanted.
Prospectuses, Forms of Proposal, and every other information may
be obtained of the Secretary at the Chief Office, or on application to
any of the Society's Agents in the country.
F. G. P. NEISON, Actuary.
C. DOUGLAS SINGER, Secretary.

UNITED KINGDOM LIFE ASST
COMPANY.
Established by Act of Parliament in 1834.
8, Waterloo-place, Pall-mall, London; 97, Geerge-streel
12, :St. Vincent-place, Glasgow; 4, College green,
The bonus aided to policies from March, 1834,
Deceml3er, 1847, is as follows:

'RANCE

t, Edinburgh;
,Dublin.
to the 31st

„n, Sum addedto; Sum addedto
Assured.,,
8-- I P Time Assured. o cy n 18411Policyin 1848'

Sum payable
at Death.

£5OOO 13 years 10 mths
5000 1 year
1000 112 years
1000 7 years
1009 1 year
500 112 years
500 1 4 years
500 1 year

£658 6 8 £787 10 0
.• •• 112 10 0
100 0 0 157 10 0
• •• 157 10 0
22 10 0
50 •
0••0 78 15 0
45 0 0
•• ••
11 5 0
.•

£6470 16 8

'5112 10 0

1257 10 0
1157 10 0
1022 10 0
628 15 0
545 0 0
511 5 0

EXAMPLE.—At the commencement of the year IS4I a person aged
thirty took out a Policy for 1,0001., the Annual Paym.nt for which
Is 24/. Is. Bd.; in 1847 he had paid in Premiums 1601. its. Bd. ; but
the profits being VA per cent. per annum on the sum insured (which
is 221. 10s, per annum for each 1,0001.), he had 1571. 10s. added to the
Policy, almost as much as the Premiums paid.
The Premiums, nevertheless, are on the most moderate scale, and
only one-half need be paid for the first five years when the In-
surance is for Life.
Every information afforded on application to the Resident Direc-
tor, No. 8, Waterloo-place, Pall-mall, London.

THE LATE FATAL ACCIDENTS
INSURANCE against ACCIDENTS of ALL KINDS, whether
from Falls of Houses, Fires, Railway Collisions, Explosions or any
other cause whatever.
ACCIDENTAL DEATH INSURANCE COMPANY,
7, Dank-buildings, Lothbury, London.
Incorporated under 7th and Bth Vic., c. 110.
CuammAx—KENYON S. PARKER, Esq., Q.C.
Distinctive Features of the Company.
A fixed paymeTrot inn cuarsielocefol dal
.ses
Class
.3t
lI.Af rno,
lasc.crlc6aiaddsrs.e
to
otei
111.
.g v. loience.
C2lsa.ss6dr..
Single Payment for Life, Class 1., 1/. ls.
A fixed payment in case of death from accident or violence, with
a fixed weekly sum in case of non-fatal injury, and an allowance for
medical expenses.
To insure 1001. on death, 1/. per week compensation, and 21. for
medical expenses, by annual payment.
Class I. Class 11. I Class 111.
I 12s.
A fixed sum on death by accident. while t2roasv'eltloingsoosn. a railway, with
compensation in case of non-fatal accident, by annual payment.
To insure £lOOO 10s.
SI 500 .. • • Is.
300 • • • • • • 6s•
If
Prospectuses, with further information, may be had at the offices
the Company, or from any of the Company's Agents.
WILLIAM YOUNG, Secretary.

TRAVELLERS and VISITORS to the SEA-
COAST would do well to provide themselves with a bottle of
Rowlands' Aqua d'Oro. This fragrant and spirituous perfume re-
freshes and invigorates the system during the heat of summer, and
will be found an essential accompaniment for the opera, the public
assembly, and the promenade. In all cases of excitement, lassitude,
or over exertion, it will prove of great advantage taken as a bever-
age, diluted with water. Price 3s. Gd. per bottle.
ROWLANDS' KALYI)OIt
will also prove a most refreshing preparation for the complexion,
dispelling the cloud of langour and relaxation, allaying all heat and
irritability, and immediately affording the pleasing sensation attend-
ing restored elasticity and healthful state of the skin. Freckles, Tan,
Spots, Pimples, and Discolorations are effectually prevented and era-
dicated by its application ; and in cases of sunburn, stings of insects,
or incidental inflammation, its virtues are universally acknowledged.
Price 4s. 6d. and Ss. Gd. per bottle.
Sold by A. ROWLAND and SONS, 20, Hatton-garden, London ; and
by Chemists and Perfumers.

GENERAL ELECTION.
THE MEN OF THE PEOPLE.
Few are prepared for a general election, and yet the on dit is, that
the present Parliament is not to meet again, consequently a few svil.o
think they are alone n the secret, are quietly, but very earnestly,
canvassing their constituents, in e friendly way, not as it they
were in any alarm about their seats, but simply exhibiting an
officious attention, as if they were desirous of serving all the people
they call upon in the metropolis—one name absorbs all the interest
—not exactly for a seat in Parliameut, because their ambition has
always pointed to another office. But it the whole population of
the metropolis were polled to-morrow, Messrs E. MOSES and SON
would be voted the cheapest, the best, the most extensive Clothiers,
and the greatest benefactors in the kingdom to all classes. In the
field they choose to occupy, they were reformers. Through their
exertions, and the employment of their talent and capital, the price
of Clothing, which was a complete bar to the well dressing of all
persons of limited income, was reduced one-half, which
brought it within the means of even the humble classes, who can
now dress respectably out of business, and creditably in it ;
for they not only procure things cheap, but durable;
in fact, Messrs,. E. Moses and Son have so completely laid them-
selves out with their immense staff of the first designers, fitters,
cu:ters, and workmen in Europe, for the supply of rich and poor,
exalted and humble, fashionable and plain, that they are not men
for a class, but men of the people. By employing a capital that
would buy up the productions of half the factories, they command
the markets, and the public have the benefit of their cheap pur-
chases, for their profit has always been uniformly small, because
they have preferred to sell a hundred suits to any body else's One,
and gain by numbers what others unfairly gain by exorbitant profits.
Messrs. E. Moses and Son have every garment made of the best
material of the kind—they mark every article with their unvarying
price, in figures which everybody can understand; and if any one
should feel dissatisfied after purchasing, they receive back the
article and return the money. Their noble Mart, at the corner of
Aldgate and the Minoriee, is thrown open to the public, whether
purchasers or.not, and they invite the visitors in London to inspect
the first stock in the world. Nor is their West-end branch less at-
tractive, in New Oxforcbstreet,-corner of Hart-street. At both
these places there is such an assortment of Sportsmen's Dresses,
front head to foot, as was never seen elsewhere, comprising every
article desirable for the river and the field, light, strong, and
weather-proof.

E. MOSES and SON,

London City Establishment, 154, 155, 156. and 157, }fineries, 83,
84, 85, and 86, Aidgate, opposite the Church, all communicating.
London West-end Branch, 506, 507, 508, New Oxford-street, 1,2,
and 3, Hart-street, all conamunicating.
Bradford " Yorkshire" Branch, 19, Bridge-street.
Sheffteld Branch, 36, Fargate.
Tailors, Clothiers, Hatters, Hosiers, Farriers, Bost and Shoe-
makers, and General Outfitters for Ladies and Gentlemen.
The Establishments are closed from sunset Friday to sunset Sa-
turday, when business is resumed till TwelTe o'clock.

HYAM and CO.'S SUMMER CLOTHING.
The difficulty of securing an exact fit from a stock of ready-
made clothing is often a cause of complaint with the public, arising
from the want of a sufficient variety of sizes. Every obstacle,
however, in this respect, is entirely removed by HYAM and CO.,
whose Stock of Clothing for immediate wear is so varied in size and
make, as to ensure a perfect adaptation to personal peculiarities.
It is not the practice of II YAM and CO. to retain the stale stock of
past seasons (as is often the case), a practice which is rendered im-
possible, from the circumstance of the enormous sales which the
articles of lIYAM and CO. continually command. The best, the
most extensive, and the cheaest asortment of Gentlemen's
and Youth's Dress is, beyond qupestion,s that of HYAM and CO.
Where a person, through limited means, was obliged to confine him-
self to one suit, he can now assume two suits a season ; and if any
doubt of this assertion ba at all entertained, an inspection and com-
parison of prices will at once remove it. For extent, variety, no-
velty, quality, sal cheapness, the Sale Department of lIYAM and
CO. is pre-eminently superior to any and every other establishment
in the trade.
Observe !—IIYAM and Co., Tailors, Clothiers, and Manufacturers.
West-end Establishment, London .. .. •. • • 86, Oxford-street.
City Establishment, London ......36, Gracechurch-streot.
Provincial Establishments.
Manchester —26, Market-street, Iltill-17, Market-place.
Manchester-63, King-street. Bristol-42, Wine-street.
Liverpool-63 & 65, Lord-street. Glasgow-48, Argyll-street.
Birmingham-23, New-street. Dublin-30, Dame-street.
Leeds-42, Briggate.
Observe.—No business transacte,
turdar. until the Evening.

at these Establishments on Sa.

F"MPTON'S PILL of HEALTH.
The following testimonial is another proof of the great efficacy
of this medicine :

" Winchmore Hill, Middlesex, April 16, 1851.
" Sir,—ln consideration of the great benefit I have derived from
taking Frampton's Pill of Health, I feel it a duty that I owe to you
and the public to send you the following statement. For upwards of
nine years I have experienced the efficacy of this excellent medicine.
I had long previously been afflicted with headache and indigestion,
but a friend having induced me to make a trial of Frampton's Pills,
I now inform you that a few doses gave me great relief; and during
this long period of time I have taken them in preference to any other
medicine ; and I have the happiness of saying that I never had a
better state of health, which I attribute to Frampton's Pills. I beg
further to add, that this medicine is in general use by my family, and
we know of nothing to equal it.
" I am, Sir, espectfully,
THOMAS PROVINCE.
" To Mr. T. Prout, 229, Strand, London.
This excellent Family Pill is a medicine of long-tried efficacy for
safe, easy apperient, they unite the recommendation of a
correcting all disorders of the stomach and bowels, and are a
pleasant,
mild operation with the most successful effect, and require no re-
straint of diet or confinement during their use.
Ask for FitAMPTON'S PILL OF HEALTH, and observe the
sittme and address of " Thomas Front, 229 Strand, London," on the
Gpvernmont Stamp-
Frio 10,1344. an 4 20! 9d. per bea. .

• • MISS JEWSBURY'S NEW NOVEL.
Now ready at all the Libraries, in 3 vole.,
RIAN 'W IT H E RS •
By GERALDINE E. JEWSBURY.
Anthor of " Zoe," " Tile Half Sisters," &C.
Also new ready,
2. Tho TUTOR'S WARD. By the author of " Wayfarblg Sketches."
3. Mrs. MABEE LY'S "LADY and the PRIEST.".
4. Lady PONSONRY'S " kW: ABBEY." • •
5. Captaiii:3lLLMAN'S "ARTHUR CONWAY."
6. Admiral FISHER'S "RALPH RUTHERFORD."
7. CALEB FIELD. By tie author of "Margaret Mr at land."
Colburn and Co.; Publishers, 13, Great Marlboroug' 4.. street.

Dl. RAMADGE ON ASTHMA.
One vol. Svo., Greatly improVed,'Second Edition.; uric e 103. 6(1.,
A_STHAIA, its VARIETIES and CON CPLICA-
TIONS; with Practical Remarks on their Specific ..Treatment.
Illustrated by Cases, and Plates coloured from nature. By F. 11.
RA MADGE, M.D., Fellow of the College of Physicianr.':late Senior
Physician 0 the Royal Infirmary for Asthma and Cease ro

RAILWAY SHARE MARKETS.
BRISTOL, AuG. 21.
STOCK EXCHAI'dGE.—The market was depresserl to-day,
and Great Western, Original Shares, were done at 79 ex div.
—Midland Stock, 3954.
LIVERPOOL, Ann. 21.
Broom ExcriaNGE.—The share market was steady and
quiet to-day, and a moderate business done at the quotations.
The transactions were as follow :—East Lancashire, 131,4—
Lancashire and Yorkshire, 48 —Ditto, Fifths, B,A; dis.—Lon-
don and North-Western, New Quarters, 23/ p.—Midland.
40% Ditto, Halves, 20% dis. South-Eastern and
Dover, 20%.
MANCHESTER, AUG. 21.
STOCK Excnaxcz.—There has been considerable unstea-
diness in prices to-day, and but little business done. The
transactions were as follow : East Lancashire, 13 15-16
London and North-Western, New Quarters, 2% p.—Ditto,
Fifths, 3 p.—South-Eastern and Dover, 21—Leeds Fifths, 9
die —Staffordshire, Preference, 1 .
BIRMINGHM, AUG. 21.
STOCK EXCHANGE.—The share market is looking up, but
there is no very important advance in 'prices. There was no
business of any importance to-day, and quotations were ge-
nerally about the same as at the close of the London market

RAILWAY TRAFFIC RETURNS.
EASTERN COUNTIES AND NORFoLIK. RAlLWAY..mTraffie
return for the week ending Aug. 17 :
Passengers, parcels, &c. ...£11,403 9 10
Merchandise, cattle, and cartage 5,0G4 12 1

Total ... £16,468 1 11
Corresponding week of 1850 ... 14,827 12 10
BRISTOL AND EXETER ItAnwAy.—Traffic for the week
ending Aug. 10 :
Passengers
Goods ...
Parcels ...
Mails ...

... ... £4,139 0 6
... .. 1,050 11 8
... ... 156 3 11
„. ... 223 4 2

Total

... £5,579 0 2
LONDON AND LACKWALL RAILWAY. —Amount of revenue
:or the week ending Aug. 17 :
Passengers (158,873) £1,521 1 3
Goods 42 10 0

Total ... £1,563 11 3
Corresponding week last year ... 1,273 10 7
SHREWSBURY AND BIRMINGHAM limmAY.—Traffic re.
ceipts for the week ending Aug. 17 :
.£520 16 7
Passengers
Carriages, horses, and parcels ... 15 0 2
Live stock 15 0 6
Merchandise and minerals ... 199 17 5

Total .. £750 14 8
Corresponding period last year.. 812 16 10
MANCIIESTER, BUXTON, MATLOCK, AND MIDLANDS JUNC-
TION RAILWAY.—Return of trait; for the week ending
Aug. 17 :
Passengers, &c. £163 14 1
Merchandise ... 46 3 6

Total ... £209 17 7
Corresponding week last year ... 275 10 2
Scorrisff CENTRAL RAlLWAY.—Traffic for the Week
ending Aug. 17, 1851 :
Passengers, parcels, horses,: and
carriages ... £1,501 15 5
Goods, cattle, &c. 708 3 0

Total 2,209 18 5
Corresponding week in last ye*Ar... 2,079 9 6

APPOINTMENT TO GOVESNMENT OFFICES.--By
an Act passed in the late session, an alteration is effected in
the appointment to offices held at the pleasure of the Crown.
From Henry VIII. warrants of appointment were necessary
to be passed under the great seal ; thsy are by this Act dis-
pensed with, and the offices of the Clerks to the Signet and
Privy Seal are abolished, with compensation to the holders.
The duty of the Signet-office remaining is to be performed
by the Secretary of State. The Treasury may regulate the
Privy Seal-office, and fix the salaries. The Act will take
effect on the let GE December next.

INCOME-TAX COMMITTEE.

(The evidence of Joseph Timm, Esq., continued from
The Sun of Saturday.)
Mr. T. B AEING—The return in relation to sche-
dule (C) includes the portion of the dividends upon
public funds which is payable in Ireland ?—Persons
residing in Ireland are exempt from that tax in re-
spect of the dividends on the funds paid to them in

Ireland.
Da you suppose there are any evasions in that re-
spect to any considerable amount ?—I have no means
of knowing what those evasions might
Ara there no means of preventing evasions which
you could suggest?--There are means provided by
the Alt itself, and I am not aware of any other that
I could suggest.
Would it not he a check supposing the same system
was adopted by the Bank of Ireland which is adopted
by the Bank of England, of deducting first the in-
come-tax, and leaving the claimants to prove their
right of exemption ?—lt certainly would be a means
of preventing evasion, but I apprehend that the par-
ties who in that case are chargeable are compara-

tively few, and therefore you would impose on many
a great inconvenience for the purpose of getting the
tax from a few.

You think that there are only a few who would be
liable to income• tax if the Income-tax Act was strictly
in force ?—I think thrt few persons receive their di-
vidends in Ireland from the funds, who are not resi-
dent there ; those who are resident there are not
chargeable.
The whole amount of dividends paid in Ireland
upon the public debt is stated tel be 1,436,4911.,
and the amount returned as liable to income-tax,

106,3091.; have you any means of ascertaining whe-
ther that is a proper return ?—No; I am not aware
of any means except those provided by the Acl'of
Ealiament, to which I will refer.
Mr. DISRAELI—What `are the means provided in
the Act of Parliament?—By the Act 5 and 6 Vic.,
c. 35, s. 90, it is provided that persons receiving divi-
dends payable by the Bank of Ireland, on behalf of
persons not resident in Ireland, shall deliver a decla-
ration that they receive them on behalf of persons not
resident in Ireland.

Mr. VESEY—Am I to understand from that, that a
person resident in England, who receives dividends
from the Bank of Ireland, is liable to income-tax,
even though the amount of those dividends is not
transmitted to England ?—Yes ; a person resident in
England.
And he is liable to a penalty if he does not make a
return ?—lt does not appear that there is any penalty
provided if you go to Ireland and receive them in
person.
Mr. RICARDO—In England we get our dividends
from the Bank, less the income-tax ?—Yes.
If I had Irish stock, would my income-tax be de-
ducted before I received my dividend ?—Not if you
received it there in person, unless it were known that
you were not resident in Ireland.
I suppose the stock to stand in my own name ?
Describing you as resident in England?
Describing me as resident in England ?—ln that
case it would be the duty of the Commissioners for
assessing the income-tax on the funds in Ireland, to
assess you in the same manner as in England.
Whoever receives it ?—Just so.
Mr. J. WILSON—But would it be deducted by the
Bank on payment of the dividend, or would it come
for assessment under schedule (D) ?—lt would be
deducted by the Bank.
Is there a provision for that ?—Yes.
CHANCELLOR of the EXCHEQUER—Have the good-
ness to look at the return before you, to which you
have been previously referred, and state the amount
of stock on which the dividends are assessed under
schedule (C) in Ireland ?—" Amount of dividends
assessed under schedule (C) in_the public funds in
Ireland, 106,3091."
CHAIRMAN—For what year ?—The year'ended the
sth April, 1849.
Mr. T. BARlNG—Schedule (B) includes all sala-
ries ?.—Yes.

Do the salaries of Government officers pay income-
tax in Ireland ?—The income-tax is chargeable unless
in the case of an office the duties of which are neces-
sarily performed by a person resident in Ireland.
The Lord-Lieutenant pays no income-tax, then?
—No.

[PRICE SD.

shall 1, :.3'.de therein during such portion of the year
as is n: of covered by the privilege therein provided;
and foi the better ascertaining the fact of such re.
sidenci every person claiming the benefit of this
persnmjexer shallt,ionshraelsi
lcviee.r,:fy the same upon oath (if re-
quire/ ) before the Commissioners acting in the ex-
ecutiox of this Act, in the district where such
Mr., T. BARING—AII the rest of the time he must
reside in Ireland ?—Yes.
CoCole nel Reaullx—Does that proof of non-residence
rest u I !on the oath of the party is that the only
means of proving the fact of non- residence ?—Unless
he cia i med the exemption on oath, if required, he
would . be chargeable.

Yo' 3 would have no means of proving the fact of
non. r a .iidence against him under the terms of the Act,
at lea. 7, it would be a very difficult thing ?—lt would
be veil difficult, generally, to ascertain when he ar-
rived i a England and when be left.
Mr.. J. WiLsos—Does not the exemption apply to
resid6 t ce in England not rendering absolutely neces-
sary i .e.sidence in Ireland during the whole of the rest
of the i period ; suppose a man had been in France, or
abroa $l, during the rest of the period ?—Tben he
would. be chargeable. " Provided also, that no per-
son at tall, for the purposes of claiming this exemption,
be des Lmed to be ordinarily resident in Ireland, unless
he sb all reside therein during such portion of the
year is not covered by the privilege herein provided.'
Mr.. RICARDO—In case of a prosecution being in-
stitutt al for a false return, under schedule (D), would
it be under your control ; would you have the
mautvement of it ?—Yes, if it were a prosecution
for a I)3nalty.
The .e have been certain prosecutions; I believe you
gave a, return of them?—lt appears ,that in 1846
thine were two; in 1850, there were six; and in
1851, three. _ _

Did you, under those prosecutions, require the
production of the books of the parties prosecuted ?
—No, I believe that these were cases in which we
had the means of proving that the party had not re-
turned. the full amount of the salary to which he was
entitle d, but not the profits of a trade.

Have there been any prosecutions in respect to
profits arising from trade ?—I do not remember the
partimlars of these cases ; they are a long time ago ;
two in 1846.

You, do not remember having conducted any pro-
secutian against a tradesman or a merchant for a
false return of his profits ?—No, I do not believe that
I have.

I think it has been stated that the greater number
of the returns under schedule (D) are not correct re-
turns ?--I have mo means of judging of that ; they do
not come before me.

Have you ever known an instance in which the
books of a tradesman or merchant have been ex-
amined ?—No doubt there are cases in which they are
examined before the local Commissioners, but the
books are never required to be examined in any pro-
secution which is conducted by me.
Then you, as prosecuting, have never had occasion
to examine the boeks of a tradesman, under schedule
(D) ?—No, I have no power to do so.
The local Commissioners have the power to do that?

—They have.
Have the local Commissioners any machinery to
enable them to do it ?—Ye., they have ?—lf the party
refuses to produce his book, they may confirm the
surcharge.
Have they power to employ an accountant ?—No
special leave is given them by law to do that.
And no funds are provided for the payment of an
accountant if they did employ him ?—No.
Is it not the fact that in many cases the local Com-
missioners are not competent to examine the books of
a merchant or tradesman' to ascertain whether he has
made a false return of his profits ?—I am not pre-
pared to say that, because in those places where mer-
chants are liable to be assessed, mercantile men may
also be Commissioners.

Do you think that in every case the local Commis-
sioners are competent to examine the books ?—I can-
not say that. I think these questions would be much
bettor answered by the surveyors, wbo are in con-
stant communication with the Commissioners. I
have never gone before any board of Commissioners.
They do not report to you in any way, then ?—:No.

JOHN FULLER:ESQ., EXAMINED.

C lIAIRM- AN —Are you one of the Special Commis-
sioners under the property and income-tax for the ex-
amination of claims for the return of duty ?—I am one
of the Special Commissioners; it is not particularly
fur that service. _ _

There are only three Special Commissioners, I be-

!levet ?—Yes.

Will you state to the Committee what your duties
are generally ?—ln the first place they are to assess
those persons under Schedule (D) who prefer being
assessed by the Special Commissioners, and who pre-
fer sending in their incomes to the Special Commis-
sioners rather than to the Commissioners for General
Purposes; however, that is a part of the business to
which I have not much attended. My attention has
been chiefly directed to the exemption clauses.
You have charge of all exemptions under that Act ;
it is your business to receive every claim for exemp-
tion, and to attend to it ?—Yes; or rather every claim
for repayment.
For exemption by way of repayment ?--Yes.
By whom are such claims for repayment forwarded
to you ?—ln cases of persons whose incomes are
under 1501. a year, who claim on that ground
the claims come to us through the hands of the
surveyors.
Do they not invariably come to you through the
hands of the surveyors ?—That class of claims in-
variably comes to us through the hands of the sur-
veyors ; other claims, the claims for charitable insti-
tutions, and for the repayments on commuted tithe,
are sent to us from the parties themselves.
'What course do you pursue in practice with the
examination of those claims that come through the
surveyors ?—ln the first place they are indexed ; there
is an index kept of them all ; then they are referred
to certain clerks in particular departments, according
to the nature of these claims, to be examined to see
whether they are correct or not with the vouchers and
other things which we require, and then they are
passed. The chief clerk in each department, after
the claim has been examined by the under-clerks, puts
his signature upon it as a sort of voucher. The orders
or warrants are made out upon those claims, which
warrants are signed by me in the first instance, and
then are signed pro forma by the Board of Com-
missioners of Inland Revenue.
You have said that all these claims are under your
charge ; do those claims undergo your personal ex-
amination, each of them ?—Not all of them ; it would
be utterly impossible; there are as many as 300 or
400 sometimes in the course of a day.
Then to whom do you delegate the power : you
have stated to the Committee that it is your duty to
sign the warrant to repay the money; to whom do
you delegate the power to judge of the propriety or
justice of the claim ?—The claims are divided into
what we call technically certificate claims and stock
claims, and they are referred accordingly to two dif-
ferent officers. There is a head clerk in each of those
offices, who is a man of experience, and a person who
is considered a trustworthy man, who passes those
claims, provided he finds them to be all regular in
the ordinary course of proceeding. If the clerk finds
a difficulty in any claim, or has any suspicion that it
is not a correct one, he refers it to the chief clerk in
the office, and if he finds a difficulty again, he refers it
to me.
Then it only comes to you in the third instance ?
In the third instance.
Will you define what are the class of claims that
come within each of those departments?—The claims
in the one department are claims for the repayment
of duty which has been charged on dividends at tho
Bank, South Sea House, India House, and National
Do large insurance companies come under that
class ; such as the Amicable and others where deduc-
tions are made? No; because we should have no
means of check there. We have the books of the
Bank, South Sea House, and India House, whereby
the clerk can check every item ; but we have no
books of the insurance companies, and therefore they
would come under the class of certificates.
What come under the second division ? Those are
what are technically called certificate claims ;
those
are claims for the repayment of duty on other pro-
perty, which it is necessary to support by certificates.
Does that include all other claims except those de-
ductions that have been made at the Bank and India
under that clause of
the act for allowance of duty to persons whose income
is under 1501.
Then all claims for exemptions for incomes under
1501. are considered in these two departments which
you have now stated ?—Yes.
Can you state to the Committee the number of
claims that have been made in any one year ?—I have
the number of claims for the year ending April 1849,
which is the first year of the last series now termina-
ting.; the number of claims received was 69,833.
Can you state the amount of money claimed to be
returned ?—The amount repaid was 73,818/. 18s. 4d.
you do not recollect the amount claimed ?—No ;
we should have no means of ascertaining that; no
notice in all probability would be taken of the amount
of those claims which were rejected.
Save you *tight a certain number a the booko iu

Ze2

order to show the Coii4littes the extent of tho volumes
in which these records of claims ara kept P —Yes ; I
have brought some of them. (The witness produced
a book.)

Mr. ilEsr,Er —What portion of time do the con-
tents of that book run over ?—I think in the year 1849
they amounted to about 289 volumes.
The contents of that volume do not appear, upon
looking at the papers within it, to answer to the look
of the outside at all ?--Because a great number of the
papers are short.
What period does that particular volume run over;
at what date does it commence, and at what date does
it close ?—Probably they would not be put according
to date.

CHAIR:V.N—How are the claims arranged; are
they according to classes, or the dates at which they
arrive ; how do you make up any year ?—They are
arranged according to certain numbers in our indices.
Are tleee numbers regulated by the particular
number of the claim, or by the date at which it comes
in ?—By the date at which it comes in, 1 should say.
Are those dates consecutive ; if so, how many are
there in that volume ?—They may be arranged in this
volume according to the dates at which they came in,
but there may be very many which came in at inter-
mediate dates which are not put into thin volume, be-
cause they are not put here until after they have been
thoroughly ezzamined and done with.
CHANCELLOR of the EXCHEQUER-1 understood
you to say that in the Year to which you have re-
ferred there were 69,000 claims, the papers relative to
which occupied 289 volumes ?—Yes.
CHAIRMAN—Of the size of that folio volume ?—Of
that siz?. That is the only way in which you can
come at it, I believe.
Are all these claims for return of duty only, for
repay meat ?—Yes.
Do those 289 volumes contain any part of the claims
fee discharges under Schedule (A), (B), or (D),
which are made to the surveyors ?—I do not know
whether they do include them or not, but I rather
think that they do.
You are aware that claims are made for discharge
from the assessment prior to the net assessment being
made by the surveyor. My question applies to
whether those volumes contain any of the claims
which have been made to the surveyors, and by the
surveyors discharged ?—No, not at all ; we have
nothing to do with that. It does not at all go through
our office. That is done entirely by the Commis-
sioners fur General Purposes.
Then the folio volumes, one of which you have
produced now, and the 63,000 claims, cannot give the
Committee any idea of the total number of claims
made for exemption to the surveyors ?.._No.
Can you form any correct opinion of the compara-
tive proportion which the claims for return of duty.
bear to the claims for the general discharges to which
I have alluded ?—No, I have no means, because those
that are discharged in the country do not in any way
come before my notice.
Is there no return of the discharges made in the
country laid before the Board ?—That I cannot tell
you.
Do the parties claiming the return of duty make
their claims every year ?—Not regularly. Some of
them make their claims more often than once a year.
Others let them go for three or four years sometimes.
Our rule is not, except under special circumstances,
to allow any claim after three years.
Do you send a return to the bank of the accounts
from which the tax is not to be deducted ?—Yes.
That goes from your office ?—Yes.
What is the nature of the communication which
you make to the Bank and to the India House ?
They send us copies of their books ; at every divi-
dend we have a copy of the Bank books and the South
Sea books, and the India House books sent to us ; our
clerks look over them and see what of those items are
entitled to exemption. They make a list of such
items and send it to the Bank and elsewhere.

Do you mean that they compare the claims sent in
to you with their books ?—Yes ; whenever a claim is
sent in to the examination room for dividends or for
stock, it is marked off opposite to the name of the
man in the book ; therefore, when the lists are to be
made out, the clerk has nothing to do but to turn
over the leaves, and all those names against which he
sees " exempt" written he. copies into the list and
sends it to the bank, who simply copy it I suppose in
their list.

Do you send that once a year or once a quarter, or
how do you do ?—Previously to every dividend.
The same to the India House as to the Bank ?—Yes.
Wherever the deductions are made ?—Wherever
the deductions are made.

Can you state what length of time is requisite, or
what establishment you have for doing that duty ?
The establishment varies from time to time ; the
claims do not come in very regularly; some months
they are much more than others ; but I should say
we cannot do the business with less than 25 clerks,
and sometimes more. I believe at this time we have
29 clerks employed.
Have you any statement of the expense of your
particular department ?—I have nothing to do with
the regulation of the expense of the department ;
that is entirely managed by the Board, but I believe
I can tell yc,u. I know the number of persons em-
ployed, and the amount is given to me for the present
number of clerks as 4,4791.
For 29 clerks ?—Yes.

Are these all the parties who are employed in the
course of the year by you respecting those exemp.
tions ?—Yes ; the surveyors give us great assistance.
In your office ?—ln our office.
Is there not a distinction in cases of exemption
from tax on account of charities and hospitals;
what course do you observe with regard to them ?
Those claims are generally sent to us by the parties
themselves ; perhaps by the secretary, or the clerk or
treasurer, or whoever it may happen to be of the
charity, and they are sworn Ito ; they are then re-
ferred to me in the first instance, and it is for me to
decide whether I consider them to be charitable uses
within the meaning of the Act.
That part cf the business you do yourself do;
that is so specified in the Act.
What number of those cases are there in the course
of the year ?-3,334 is the number given to me.
Do those form part of the 69,000, or are they sepa-
rate ?—Quite distinct from the 69,000.
In relation to the returns which are sent to the
Bank, are we to understand that the answer which
you have: given as to the lists applies to the Bank, the
East India House, and other companies, by whom the
deductions are made ?—Yes.
A quarterly account ?—Previously to each divi-
dend. Then I should observe that we do not make out
an entirely new account, because these accounts
which have been previously exempt remain exempt,
so that our account only extends to such as are ad-
ditional exemptions, new exemptions, during that
quarter.
Can you tell what is the average number of ex-
emptions included in these lists in the year or quar-
terly ?—The accounts exempt at the Bank in the year
ending sth April, 1849 were 9,785.
Have you any list as to the India House P—l have
not.

(To be continued.)

MILITARY OUTRAGE.

Last evening, at the Waterloo Terminus of the
South-Western Railway, a large number of peaceable
travellers, including a considerable proportion of fe-
males, were subjected to alarm and violence by a body
of soldiers of the 4th (Queen's) Light Dragoons. A
number of these had been permitted to leave Howes-
low in the morning to see the Exhibition, but. mustra
the
have visited some place were intoxicating liquors
were not forbidden, for on taking their places in-
evening on the platform they exhibited all theerssymanpd
toms of riotous inebrity, abusing the passengers,
upon remonstrance, threatening bodily c
Lilo kill any
Up-
on the approach of the police they
one who should touch them. As tsl:
gers to injury
violently to and fro, exposing the P
- asspolice-constable,
swore
rushing
while trains were in motion,
arender assistance,
when Lamb, was called
.in
of the soldiers :
when he attempted to seize u
etc:nre
a train that was
the man threw him down so
us, that the wheels of
emerging from the terminus,
his
hat, and but for
the locomotive knocked e
in tt
turning away his head
train had cleared the
his presence of mind hethe must have been decapi-
tated.a little on one slae
The instant shed upon the soldier, who, how-
ever,Lamb rushed '
broke loose and contrived to h
tsars amongst
platform
again
rs
causing the females to am most
PasseDged'they were at the same time most fear-
fullythe
violently, an b
a tremendous smashof lamps stand-
ing alarmed 3r
did
either a the platform, which one of the rioters did
accidentally falling upon
O designedly, or by
them. The porters and others on the platform being
unable to arrest the rioters, sent to Tower-street
station for the aid of the police, and it was at length
found necessary to resort to violent measures to cap-
ture the men. Two were very fearfully cut by some
means, either from falling on the line, or being
struck ; and when the female passengers witnessed
the blood streaming from their persons, they called
loudly for help. Dlr.Brooks, surgeon, of the Water-
loo-road, was sent for to attend the wounded men,
but on his arrival he found the place in such a state
of confusion, and the soldiers running over the line,
that he deemed it adviseable to remain at home. until2li
they were apprehended. At length the two principal
siPto
rioters were secured, but it took six
dcoonnseta became
convey them to the station-house ;
han
tried
togain
so violent on being locked up, that
reoom.
His legs
possession of the poker in the reserve room.
were, however, strapped together,. h
ef
pre-
vented from doing any further na isc i • Such ahe was
this station. ---,
dis-
graceful occurrence has never before taken place at

FANCY "HEADING."--The Nezv York Spirit of the,
Union has a column of extracts headed each week as follows:
—" Atoms of the literary atmosphere, and ahelly on the Shore
of the book ocean."