The Sun.
London, England, 1851-09-02 00:00:00

SEPTEMBER 0 1851.
N°.18,391.] ;-;-'
LONDON, TUESDAY ' •st:;- -
4. s.
N 7

LADY DORMER'S NEW NOVEL.
Now ready at all the Libraries, In 2 vols., post Bvo., 215.,
LADY SELINA CLIFFORD
A Novel.

Edited by LADY DORMER.
Also
JOHN DRAYTON ;
Being the Life and Development of a Liverpool. Engineer.
2 vols., post Svo., 21s.
Richard Bentley, New Burlington-street.

TEMPERANCE AND PEACE.

Just published, In one volume 12m0., of 180 pages, bound in cloth

- gilt and lettered, -
AN EARNEST PLEA for the REIGN of
TEMPERANCE and PEACE, as conducive to the Prosperity
of Nations, submitted to the Visitors to the Great Exhibition.

By JAMES SILK BUCKINGHAM.
Price 2c. Gd., or for distribution, Ten Copies for 20s.

Published by Peter Jackson, Angel-street, rind to be had of all
Booksellers ; or by letter addressed t.) the Author, Statihope Lodge,
St John's-wood, London.

One Thousand Copies of this volume have been presented gra-
tuitously' to One Thous and of the Principal Exhibitors at the Crystal
Palace, under the sanction of the Royal Commissioners.

ARGUS LIFE ASSURANCE COMPA.NT,
39, THROGMORTON-STREET, BANK;
And 14, PALL-MALL.
Chairman—THOMAS FARNCOMB, Esq„ Alderman.
Deputy-Chairman—WlLLlAM LEAF, Esq.
Richard E. Arden, Esq. (Thomas
Inglet,y, Esq.
Edward Bates, Esq. Thomas Kelly, Esq., Alderman.
Thomas Camplin, Esq. !Jeremiah Pilcher, sq.
Tames Cliff, Esq. (Lewis Pocock, Esq.
J. Humphery, Esq., Ald., M.P.
AUDlTORS—Professor Hall, M.A. ; J. B. Shuttleworth, Esq.
PHYSICIAN—Dr. Jeaffreson, 2 Finsbury-square.
Straonox—W. Coulson, Esq., 2, Frederick's-place, Old Jewry.
CONSULTING ACTUARY—Professor Hall, M.A., of King's College.
SOLICITOR—WiIIiam Fisher, Esq., 19, Doughty-street.
ADVANTAGES Ole ASSURING WITH THIS COMPANY.
In addition to a large subscribed capital, Policy holders have the
security of an Assurance Fund of Three Hundred and Twenty
Thousand Pounds, and an Income of 74,0001. a year, arising from
the issue of upwards of 7,000 Policies.
BONU.S, OR PROFIT BRANCH.
Persons Assuring on the Bonus system will be annually entitled
to 80 per cent. of the profits en this branch (after payment of five
yearly Premiums) ; and the profit assigned to each Policy may
be either added to the sum assured, or applied in reduction of the
Annual premium.
NON-BONUS, OR LOW PREMIUM BRANCH.
The Tables on the non-participating principle afford peculiar ad-
vantages to the assured, not offered by any other Office—for where
the object is the least possible outlay, the payment of a certain sum
is secured to the Policy-holder, on the death of the Assured, at a re-
duced rate of Premium.

PREMIUM TO ASSUAN £lOO.

Age.
20
30
40
50
60

One Year. (Seven Year

£0 17 8 £0 19 1
118 1 2 7
150 1 6 9
1 14 1 1 19 10
3 2 4 3 17 0

One-half of the " Whole Term" Premium may remain on credit
for seven years, or one-third of the Premium may remain for life as a
debt upon the policy at 5 par cent., or may be paid off at any time
without notice.
Claims paid in one month after proofs have been approved.
Loans upon approved security.
The medical officers attend every day at Throgmorton-street at a
quarter before two o'clock.

E. BATES, Resident Director.

THE LONDON INDISPUTABLE LIFE
POLICY COMPANY,
No. 72, Lombard-street and 24, Connaught-terrace.
TausrEEs.
Richard Spooner, Esq., M.P.
J. Campbell Renton, Esq., M.P. I James Fuller Madox, Esq.
Richard Maths, Esq., Q.C. William Wilberforce, Esq.
The POLICIES are INDISPUTABLE, in terms of the Deed of
Settlement of the Company, duly registered, and are not, therefore,
dependent for their validity on the construction to be put upon pre-
vious statements or the official papers which preceded them, or upon
reports, prospectuses, or other varying documents. They are thus
rendered CERTAIN FAMILY PROVISIONS, AND NEGOTIABLE
DOCUMENTS OF SECURITY.
Owing to this important improvement in the practice of life
assurance, the progress of this company has been rapid from the
commencement of its business, and is steadily advancing.
ALEXANDER ROBERTSON, Manager.

POLICIES ONCE ISSUED ARE INDISPUTABLE.
ENGLISH AND CAMBRIAN LIFE ASSU-
RANCE SOCIETY,
9, BRIDGE-STREET, Blackfriars, London.
TRUSTEES.

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

BLAIR'S GOUT and RHEUMATIC PILLS.
The following testimonial N another proof of the great effi-
cacy of this medicine :
" 157, Now Bond-street, London, October 12, 1850.

" Sir,—ln acquainting you with the great benefit which I have ex-
perienced by taking BLAIR'S GOUT and RHEUMATIC PILLS,
I feel that I am but performing a duty to that portion of the public
who may be similarly affected.
"About twenty years since I was first attacked by rheumatic gout
in my hands and feet. I had previously been subjected to every va-
riety of climate, having served in Canada in the 19th Dragoons, and
in Spain, under Sir John Moore, in the 18th Hussars. I always pro-
cured the best medical aid, without obtaining any essential relief.
and my sufferings can be appreciated only by those who know some-
thing of this disease.
" It was during one of those paroxysms, between twelve and thir-
teen years ago, that I was recommended to try BLAIR'S PILLS. I
lost no time in procuring a box, and before I had taken that quantity
the pain had entirely ceased, and in a few days I was in perfect
health.
" From that moment, whenever I feel any symptoms of the dis-
ease approaching, I have instant recourse to this medicine, which to
me is so valuable, that were it not that the days of magic have
ceased, I should certainly attribute the relief I obtain to that cause.
Moreover, I rejoice to say that my health has not in any degree suf-
fered, but on the contrary I believe the tendency of BLAIR'S PILLS
is towards its improvement.
" I have recommended the Pills to many friends, and the result
has always been of the most gratifying character.
" I am, Sir, yours respectfully,
"GARRET FOSTER GILL.
" To Mr. Prout, 229, Strand."

For every description of Gout and Rheumatism, Sciatica, Tic-dolo-
reux, &c., &c., BLAI it'S GOUT and RHEUMATIC PILLS are a
sovereign remedy, contain neither mercury, opium, or any other
dangerous drug, require no care whatever in their use, and ter ra-
pidity of cure and complete safety have not their equal in the world.
Sold by Thomas Front, 229, Strand, London ; and all respectable
Medicine Vendors. Price 2s. 9d. per box.
Ask for BLAIR'S GOUT and RIIEITMATIC PILLS, and observe
that " Thomas l'rout, 229, Strand, London," is impressed upon the
Government Stamp.

MEDICAL ADVICE ON THE SECRET INFIRMITIES OF
YOUTH AND MATURITY.
With Plain Directions for their Prevention and Cure.
FIFTY COLOURED ENGRAVINGS ON iTEF.L.
J tat published, in French, English, German, Dutch, Spanish, and
Italian, in a Sealed Envelope, 2s. 6d., or post-free, from the
Author, for forty-two !Aesop!,
QEL F-PRESERVATION; a
Medical Treatise en the Physiology of Marriage, and on
the Secret Inarmities and Disorders of Youth and Maturity,
nually acquired at an early peried of life, which destroy
tne physical and wentel powers, diminish and enfeeble the natural
f3tlings, and exhaust the vital energies of Manhood ; with Practical
0 o‘ervations on the certain Prevention and successful Treatment of
Nervous Debility, Local and Constitutional Weakness, Syphilis,
Stricture, and all Diseases and Derangements resulting from Indis-
emtien, as adopted by Lallemand, Ricord, and other eminent mem-
bers of the faculty in France. With Fifty coloured Engravings,
illustrating the ,knatonay, Physiology, and Diseases of the Re-
productive Organs, explaining their strnetures, uses, and functions,
and the various injuries that aro produced in them by solitary
habits, excesses, and infection.
BY SAMUEL LA'MERT, M.D.,
37, BEDFORD-SQUARE, LONDON.
Doctor of Medicine. Matriculated Member of the University of Edin-
burgh,Honorary Member of the London Hospital Medical Society,
Licentiate of Apothecaries' Hall, London, Member of the Hunterian
Medical Society of Edinburgh, &c., Lc.
This work contains a plain and complete description of the ana-
tomy and physiology of the reproductive organs, and of their relative
conditions in health and disease. Dr. La'Mcrt, who has taken the
highest medical honours, as evidenced by the diplomas and testimo-
nials inserted in the work, is the only legally qualified medical man
who has exclusively, and for many years, devoted his studies to
the treatment of these complaints. Ho may be consulted with ad-
vantage by all those whose constitutions may have become debili-
tated through secret practices acquired in youth, or by the excesses
of later years, whereby the pleasures of life are marred, the objects
of marriage frustrated, and existence itself rendered a term of un-
ceasing misery and regret.
Published by the Author, and may be had of J. Gilbert, 49, Pater-
noster-row ; Hannay, 63, Oxford-street ; Starie, Titchborne-street'
Haymarket; Gordon, 146, Leadenhall-street ; Mann, 23, Cornhill,
or free by post for forty-two storms, from the author's residence, who
may be consulted en these disorders personally, or by letter, daily,
from Ten till Two, and from Six till Eight-

IN SIX LANGUAGES-FORTIETH EDITION.
CONTAINING THE REMEDY FOR TILE PREVENTION OF
DISEASE.

Illustrated by One Ilundred Anatomical Coloured Eagravinge on
steei.

ON PHYSICAL DISQUALIFICATIONS, GENERATIVE INCA-
PACITY, AND IMPEDIMENTS TO MARRIAGE.
A Now and Improved Edition, enlarged to 196 pages, price 2s. 6d.
by post, direct from the Establishment, 3s. 6d. in postage stamps,
All Communications being strictly confidential, the Authors have
discontinued the publishing of Cases.
THE SILENT FRIEND, a Medical Work on
the exhaustion and physical decay of the system, produced by
excsssive indulgence, the consequences of infection, or the abuse of
mercury, with explicit directions for the use of the preventive lotion,
followed by observations en the Married State, and the disqualifica-
tions which prevent it. Illustrated by 100 Coloured Engravings. By
R. and L. PERRY and CO., 19, Berners-street, Oxford-street, Lon-
don. Published by the Authors ; and sold by Strange, 21, Pater-
noster-row ; Hannay, 63, and Sanger, 150, Oxford-street; and Gor-
den, 146, Leadniahall-street, London.
PART I. treats of the anatomy and physiology of the rel.roductive
organs, and is illustrated by 28 Coloured Engravings.
FART It. treats of the consequences resulting from excessive In-
dulgence, and their lamentable effects on the system, producing
mental and bodily weakness, nervous excitement, and generative
incapacity. Illustrated by 10 Explanatory Engravings.
PART HI, treats of the diseases resulting from infection, either in
the primary or secondary form, and contains explicit directions for
their treatment. This section is illustrated by 62 Coloured Engtav-
ngs.
PART IT. contains a Remedy for the Prevention of Disease by a
simple application, by which the danger of infection is obviated.
This important part of the Work should not escape the reader's
notice.
PART V. is devoted to the consideration of marriage, and its du-
ties. The causes of unproductive union are also considered, and the
waole subject critically and philosophically inquired into.
Tax COLDUL BILLY or SYRIACCM is exclusively employed in
treating nervous and sexual debility, impotence, &I c.:
alnlds. a3n3ds. 33s.per
per bottle. The Concentrated Detersive Essence, an anti-syphilitic
remedy, for purifying the blood in cases of infection, secondary
symptoms, eruptions, and the abuse of mercury, is
bottle. Perry's Purifying Specific Pills, 2s. 9d., 4s. 6d., and I ls.
per box, a certain remedy for gonorrhoea, gleet, stricture, and
chronic inflammation of the bladder. Consultation fee, if by letter,
11.
tttOeßindyLebeydwailh;ch at
A minute detail of the case is reqnired: age, habits, and posi-
tion in society. Si. Packets, with advice, to be had at the Este-
' IL, is saved. Messrs. Perry,
balrifielarnena
Homers-street, Oxford-street, Lon-
don, from Eleven till Two, and Five to Eight; on Sunday, from
rave to °Lie,

The GREAT EXHIBITION and the ROYAL POLYTECHNIC

INSTITUTION.

All the most interesting Deposits at the Great Exhibition will, in
turn, be lectured on at the

ROYAL POL YTECIIN IC INSTITUTION.
The present Lectures are on the Chemistry of the Minerals
at the Great Exhibition, including the precious Gems, Crystalisa-
dons, &c., byJ. 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
Living Bell, &c.

Admission, Is.; Schools, Half-price.
Open daily from Half-past Ten to Five, and every Evening from
Seven till Half-past Ten.

THE GREATES I' WONDER IN LONDON IS

B ATT 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, Globe Ascensions,
and various other entertainments, which have been crowned with
success from the first day of opening. Mr. Batty, determined to give
all the attractions that can possibly please his patrons, has entered
into an engagement with Henri Francon', the First Equestrian of the
day, who will appear with his highly-trained Steeds, in addition to
the present accomplished Artistes.

THIS DAY and FRIDAY next, ➢ir. Hampton, the celebrated
Aeronaut, will make Ascents in his magnificent Balloon the Erin-
go:Firagh, precisely at Half-past Six o'clock.

Mr. Batty has much pleasure in announcing to his Patrons that
TIIURSDAY, September 4, there will be a Grand DAY PER-
FORMANCE. Doors open at One, to commence precisely at Two.
The entertainments in the Evening as usual.
Doors open at Five. Performance to commence precisely at Six.
Private Boxes - - - - L 1 Is. Od.
Admission to the Reserved Seats - 35. Od.
First-class do. - - - 2s. Od.
Second do.
Third do. - - .. ..

INCOME-TAX COMMITTEE.
(Continued from The Sun of Aug. 22.)
CHANCELLOR of the EXCHEQUER.—Are the Com-
mittee to understand you to mean that there are only
9,700 persons receiving dividends at the Bank whose
incomes are under 1501., so far as you know ?—No;
that is only a return for one year of amounts exempt
in one year.
Can you state from any papers which you have the
whole number of persons receiving dividends at the
Bank who have been exempted from the tax on ac-
count of their having proved to your satisfaction,
that they had incomes less than 1501. a year P—ln the
Bank 29,273, and in the National Debt Office 8,651,
making altogether somewhere about 38,000.
Mr. J. WlLsoN—That number of 38,000 applies to
persons at one time ?—Yes, at this time. I believe
the account is made up this day.
CHANCELLOR of the Excaequert—ln point of fact,
that is the number of persons whom you believe at
the present moment to be exempt from deductions on
the payment of their dividends, on account of having
incomes less than 1501. a year ?—Yes ; there must be
some uncertainty about it ; we cannot have it quite
accurate.
Mr. J. WlLsoN—You have stated that those returns
are not made to the Bank perfect at each quarter, but
only the new cases P—Only the new cases.
Suppose that a man has been exempted to your
satisfaction two years ago, and suppose that in the
meantime he may have become possessed either of a
larger quantity of stock, or of any other source of
income which would make his whole income more
than 1501. a year, and therefore not entitle him to the
exemption, have you any means of revising the ex-
emption which you have already granted from time
to time, or does it go on as an allowance from year to
year ?—lt goes on ; we have no means of finding it
out except he choses to tell us.
Then a man may have been exempted in 1842 upon
an interest in the funds to the extent of 1451. a year ;
he may have acquired property during the next six
months which may have made his income above 1501.
a year, and he may have gone on with his exemption
to the present day upon the original 1451. ?--lie cer-
tainly may.
And there is no means of knowing that ?—There
are no means of knowing it. Many of those cases
would excite suspicion in the minds of the examining
clerks, and they would be returned to the surveyor,
who would call upon the party to reprove his income.
That would only be in very striking cases ?—ln
striking cases, where there was something in the re-
turn leading us to expect that the man had exceeded
his income ; in such a case as you have put, for
example, where the amount approached very near the
limit of 1501.
Suppose it was 1001. In point of fret, have you
any means of revising those original statements upon
which the exemption is made ?—No.
Would that not be cured by making the exemp-
tions annually ?—Yes ; but then it would give the
claimants a vast deal of increased trouble, and give
us a vast deal of increased trouble. In fact,
the present system of sending a list to the Bank was
adopted in consequence of the immense number of
claims which came into the office originally when the
system which you mention was in operation.
Lord 11. VANE—In fact, you found it impossible to
carry it out P—We could not get through the busi-
ness without a very much increased number of clerks
and we got permission from the Chancellor of the Ex-
chequer at that time to adopt this course.
Mr. J. WILSON—Then it is quite clear that under
the course which is at present pursued there is an
enormous opening for fraud—that is, for exemptions
being continued to which persons are no longer en-
titled P—There is. We have no means of positively
ascertaining it, but our impression is that that fraud
is not carried on to a great extent, because in very
many cases parties have written to us to say that they
are no longer entitled to the exemption, and desire to
be charged.
Mr. HENLEY—Your answer to one of the questions
of the Honourable Member near me I think is not
correct. lie put a question to you with reference to
an increased amount of stock. Do you think that if
a man has 145/. of income arising from the funds,
and he adds to his account, making it 155/., the Bank
would pay him the dividend upon the additional 101.
without deduction P—No, certainly not ; he would
convict himself by that.
Mr. J. WresoN—lf the increase had taken place
upon stock it would be apparent upon the face of the
Bank books, and the thing would be discovered ?
Yes.

Cnatainam—Do you make inquiry whether the
amount of stock has changed in the name of the indi-
vidual who has been excused; if you find that any
alteration in the amount of stock has taken place do
you require new proofs ?—lf any alteration in the
amount of stock took pace the Bank themselves would
immediately put it in charge, because it would not
then correspond with the sum in our list; they would
deduct it.
Then on every change in the amount of stock after
you had sent in the list the parties would be charged ?
—They would be charged.
Then are we to understand that if you give in the
list an individual to be exempted in 1849, he would
be exempted in 1850 and 1851 ?—Unless his stock
was changed.
There is no inquiry ?—No inquiry.
Mr. HENLEY—I think you have stated, with re-
ference to this question of the exemption being per-
manent, excepting under special circumstances which
come to your notice, that that was obliged to be done
on account of the inconvenience which you and the
office were subjected to, and which the public were
subject to ?—Yes.
At the first the practice was not so to do ?—lt
was not.
You stated in the beginning of your evidence that
you are one of a board consisting of three, and that
this particular branch of the service is entrusted to
your charge F.—lt is.
Do you act as a board in any way P—l do some-
times sit upon appeals when one of the other Com-
missioners happens to be absent, but very seldom.
Then, in point of fact, the decisions which are come
to and given as the decisions of a board of three are
the decisions of one Commissioner ?—Yes.
What are the duties entrusted to the other two
gentlemen ? —They are entirely under the same
Schedule (D) ; their business is to make assessments
under Schedule (D), and hear appeals.
Do they sit two together to hear those appeals, or
are they subdivided again ?—They sit together.
What happens in the case of a difference of opinion ?
—I have on one or two occasions been called in as
an umpire ; I believe, in the whole course of my
practice, that has never happened but twice.
In point of fact, then, the other appellate business
under Schedule (D) is confided to two gentlemen out
of the three ?—lt is.
With respect to the 29 clerks whom you have
spoken of, are their services confined to your depart-
ment of the board, or do they act for the whole board ?
—They are confined to my department ; the other
departments have clerks of their own.
You have stated the claims for repayment to have
been about 69,000 in the first year of the present
assessment ?—Yes.
What portion of those 69,000 claims come before
you personally ?—I should think very few; not above
300 or 400 at the outside, I should think.
In the course of the year ?--In the course of the
year ; all the rest were settled by the clerks.
They were mere matters of course, and came within
certain known rules, and the clerks decided them at
once ?—Exactly so.
The cases of small difficulty were referred to the
chief clerks ?—Yes.
And those of greater difficulty were referred to
you ?—Yes.
, The latter number amounted, you think, out of the

69,000, to about 400 ?—Perhaps not more than that.
Two or three a day are quite as many as I have, and
it would amount to about that.
CHAIRMAN—What is the nature of the proofs that
you require to support the claim ; are they statements
upon oath P—Not in cases of claims for income under
1501.

What is the nature of the proofs that you require
to support those claims ?—ln the case of stock claims
the Bank book is itself the proof. In the other case
we have a certificate.

Mr. HENLEY—In these 400 claims which were re-
ferred to you, what was the nature of the evidence
which you required to enable you to decide upon
them ? When they are put before me they do not
turn so much upon questions of evidence as they do
upon questions of principle.
Will you state to the Committee what it is that you
have to decide ; will you illustrate it by one or two
cases ?—Supposing the claim is what we call out of
date ; that is the most frequent case that I have to de-
cide upon ; our general rule is not to return the duty
after three years. A person applies after three years ;
then it is for me to say whether I think there are
sufficient circumstances to warrant me in disturbing
that general rule, and allowing the person to receive
repayment at a later period than the strict rule pre-
scribes.
Are those circumstances brought to your notice in
writing ?—Generally by letter from the parties.
Do they accompany the claims in the first instance ?
—No. The claim in the first instance is refused, and
sent back to the parties ; they are informed that it
cannot be allowed ; then they generally write a letter
of remonstrance or sometimes come themselves.
You say the claim is sent back ; by whom is it sent
back ?—By the clerks in the office. _ _ _

Not being within the three years ?—Not being
within the three years.
On the party making his claim again, before whom
does it come ?—lt would be sent to the office again ;
the chief clerk would open it, and he would bring it
to me, and ask whether I thought that there were ex-
tenuating circumstances, if I may so call them, which
justified the party in having so long deferred his
claim.

Will you mention some other class of cases besides
that of being out of time ?—There is a certain class
of claims that are referred very much to the solicitor's
department.
I am speaking of what are referred to you ?—They
would be brought before me, and I should refer them
to the solicitor's department, because they depend
upon certain legal technicalities, which I do not take
upon myself to decide.
Why should not that legal technicality commence
with the law officer ; I want to know the precise na-
ture of the matter brought before you P—l think
that the greater number of claims or cases brought
before me are on the account which I have men-
tioned.

You have stated, with respect to the charity
claims, that the principal duty which you have to
perform, in relation to them, is to see whether the
descriptio❑ of the charity comes within your opi-
nion of the words of the Act giving the exemption ?
—Yes.

And they amount to about 3,300 ?—Yes.
You cannot illustrate any other matter, with re-
ference to those 400 claims which have come perso-
nally before you ?—lt does not occur to me to do so
at present ; the class of cases which I have stated is

the most common, I think ; I dare say there may be
other cases which are brought before me; none occur
to me just now.

And, with the exception of occasionally being called
in as an umpire, to assist the other two Commissioners,
you do not attend the board at all ?—No.
You yourself are responsible, though the work is
done in the name of the board, for that branch of the
business of the office ?—Yes, I should be so, except-
ing in cases of charities, and there we require the sig-
nature of two special Commissioners.
With regard to charities, you say in those cases the
signatures of two of the Commissioners are requisite ?
—To the order ; the board do not choose to sign the
order without having the signatures of two Commis-
sioners to it ; the sums, of course, being very much
larger.

In point of fact, are these charity matters investi-
gated by two Commissioners, or are they investigated
by you ?—They are investigated by me.
And the other Commissioner signs upon the faith
of your investigation ?—Yes.
Do you know the amount repaid in charity cases ?
—24,9601.

IVith reference to 69,000 claims which you have
spoken of, I think you said that a little more than
70,0001. has been repaid ?-73,000/.
Do you know how many of the 69,000 claims were
disallowed ?—I have not got that, but it appears that
69,000 claims were received, and 54,000 orders, or
warrants of repayment, were issued; that would give
53,000 rejected.
Therefore the 73,0001. may be taken as paid upon
the 54,000 claims ?—Yes,

Mr. J. WrLsoN—With regard to claims upon stock,
when a person makes a claim for a return of income-
tax paid upon stock, on the ground that his income is
under 1501., you refer to the bank-book, as a test of
his claim ?—Yes.

Have you any test at all as to whether he has in-
come from other sources ?—He is obliged to state that.
Is he obliged to state that upon oath ?—Not upon
oath; he states it to the satisfaction of the surveyor.
The surveyor of the district in which he lives ?
Yes ; if he did not prove to the satisfaction of the
surveyor that his income was under 150/. a year, the
surveyor of course would not certify his claim; we
never allow a claim except it is certified by the sur-
veyor.
Therefore if he was a man carrying on a small
business, or had any other ostensible means of income,
the surveyor would be usually aware of it.
Mr. T. BARING—What salaries do the clerks get
who decide these claims ?—The general salary is
about 1001. a year.
Lord H. VANE—I suppose the chief clerk to whom
reference is made by the inferior clerks has a higher
salary ?—The chief clerk has a salary of 200!. a year.
There is one other clerk, I thi❑k, with a salary of
130!. The rest have 100/.

CHAIRMAN—You have stated that the number of
applications for repayment was so great that unless
you had adopted the mode of sending notice to the
Bank not to make the deductions, you could not
carry on the business. Can you state what is the
greatest number of applicants in any one year ; you
have said that 69,000 was the number in 1849; was
it at any time larger ?—I cannot positively state, but
I should think that some years it was larger.
It has been stated to the Committee that the num-
bers were so great that it was impossible, without
having recourse to the Bank, to have attended to all
the applications for exemption ?—lt could not have
been done without a very great increase of force—a
very increased number of clerks.
But you do not consider that it would have been
impossible ; you might have had an establishment
adequate to that amount ?—Yes.

150 you recollect the greatest number in any one
year ?—No ; I do not think they ever varied so much.
I should say the greatest number probably was not
above 72,000 or 73,000. I have not got it upon paper,
and I cannot trust exactly to my memory.
Does your memory serve you whether you ever
sent to the India House any list, that they might
do as the Bank of England does P—Lists are sent to
the India House, the Bank, the South Sea House,
and the National Debt Office.

To all those offices which make the deduction you
send lists ?—Yes.

Can you 2state what number you send to the India
House and the South Sea Ilouse separately ?
Mr. T. BARING—Does the Bank send copies of all
the dividends and names of parties to whom divi-
dends are payable ?—All upwards of 51., I think, or
something of that sort. _ _

Suppose a domestic servant has dividends coming
from the Bank to the extent of 20/. a year, what
means does he take to obtain an exemption ; does he
apply to the local surveyor; he is not in connexion
with the local surveyor; he has no form left with him
as a matter of course. Is it his duty to apply to the
local surveyor, or to obtain a certificate, which be
can forward to you ?—The assessor of the parish
ought to be provided with such forms, but in many
cases he is not.

The assessors leave forms at each house ?—Yes.
That form is for the occupier of the house and not
for his domestic servants, but an immense number—
thousands of domestic servants, now hold funded pro-
perty of small amounts ; I want to know what means
those domestic servants or clerks, or any persons who
are not the holders of houses, have of acquiring the
certificate which you require before the exemption is
allowed ?—The party may either have it from the
surveyor of the district, or if he choose to apply to
our office at Somerset-house we should send it to him ;
but the most regular way would be by an application
to the surveyor of the district.

If be applied to the surveyor of the district would
it then become the duty of the surveyor of the district
to make any inquiry whether he had any other pro-
perty in other places that might raise his income ?
Certainly; before the surveyor put his name to it it
would be quite incumbent upon him to satisfy himself
that the claimant wa within the limit of the exemp•
acme,

Suppose that he had property derivable from houses
or land in a distant part of the country, the surveyor
would have no means of ascertaining that ?—No, be
would not; he could only have the representation of
the party.
That would be a very inadequate check upon in-
come derived from other species of property altoge-
ther ?—He might probably apply to the surveyor of
the district, in which this other property was situated,
to know whether he was aware of the circumstances
of the claimant.

The surveyor might have no knowledge whatever;
if the surveyor knew that such property existed, so
that he could refer to the surveyor of another district
there would be no difficulty, but I am supposing a
case where a man has property in different or distant
parts of the country, or in various other securities, of
which the surveyor has no immediate cognizance ?
That is one of those cases in which there is a door
open for fraud; the only way in which the surveyor
could reach that, I suppose, would be by cross-ques-
tioning the party.
Mr. HENLEY—In point of fact, if a man has house
property or other property of any description else-
where, the income-tax will be paid by him upon it,
unless he claims the exemption also upon that ?
Yes ; he would have an interest in stating it to the
surveyor, because he would get the return of
the duty upon that, provided it was not such as to
raise his income above 1501.
Mr. J. WILSON—If it were sufficient to raise his
income above 1501. a year, then it would render the
stock for which he was claiming exemption charge-
able ?—Yes.

If he did not raise it above 1501. a year he would
have no object in the concealment, because ht', "vould
claim the exemption upon the whole ?—Yes.
But the case to which I apply is where his property
in other respects would raise his income above 1501. a

year, and where he is claiming exemption of stock, on
the ground that ho has less than 1501. a year ?—That
is a case which could be only left to the secretary of
the surveyor.
CHAIRMAN—Of those 69,000 claims which you
have mentioned, can you say what proportion came
from the metropolis, and what proportion came from
the country. Is there any classification of that kind
in your office ?—No, there is not - it might be arrived
at, perhaps, by looking into the fists of orders, and
ascertaining what number of orders are made payable
by the Receiver-General, and what by the country
receivers, but it would require a good deal of investi-
gation to find that out.
Do you not think that the difficulty attending the
certificates, and the applications from people at a
distance, prevents a great many in the country from
applying, who, if they were present in London, would
make the application ?—lt is possible that that may
be the case, but I think that, throughout the country
now, people's knowledge of the proper mode of appli-
cation has very much increased.
Do you mean to say that the number of applications
for repayment are more every year than they were ?
—No, I do not think they are more, but there is a
greater facility, I think.
Of the modes of recovery ?—Of the modes of re-
covery.

Have any cases come to your knowledge where
these applications have been rejected on the ground
of fraud ?—Many applications have been rejected, but
I should say that the greater part of them were not
rejected on the ground of fraud, but on the ground
of their having been made on an erroneous principle,
people having supposed themselves exempt when they
were not ; considering the enormous number of
claims which have gone through the office, the in-
stances of fraud which hare been discovered are very
few.

You stated that there were some cases in which a
reference was made to the solicitor ; do you make
reference to him in any case unless you intend to sue
for penalties ?—Yes ; we do.
Of what nature ?—There are some clauses in the
Act, the explanation of which is somewhat uncertain,
and in those cases we refer to him more especially
about minors. There was a great diversity of opinion
as to how far minors were entitled to exemption, and
it became so subtle a question that I really did not
feel myself quite equal to the decision, and therefore
I directed that in those cases the opinion of the soli-
citor should be taken.

Are they many in the course of the year ?—They
are numerous.

Lord H. VANE—Can you state the ground upon
which they claim exemption ?—As being minors.
CUAIRMAN—Are there any other cases which you
refer for the opinion of the solicitor ?—Very few
others ; the cases of minors are the principal ; there
is a difference as to vested interests, cases where
minors have vested interests, and where their interests
are not vested; in one case we allow the deduction,
and in the other not ; but the question as to vested
interest is a completely legal one, which I, not being
a lawyer, do not feel myself qualified to judge upon.
Mr. J. WILSON—You are aware that in the Act
there is a power for persons who are charged under
Schedule D at the end of the year to claim a return
of any tax to which they may have been assessed, or
which they may have paid, provided they find that
their income at the close of the year is less than
what they have returned as having been the probable
income, based upon the three preceding years' profits ?
—I am quite aware of that.
Can you give the Committee any idea as to the ex-
tent to which those claims have been made ?—No, I
cannot, because they have not passed through my
hands ; they pass through the hands of the Commis-
missioners for General Purposes.
Mr. HENLEY—Are you aware of the practice of
the other two Commissioners of the board of which
you form a part with reference to claims going or
not in the first instance to the clerks in their branch
of the office IP—No ; Ido not know anything of their
practice. From the very first we never have acted as
a board, except accidentally, as I have stated. From
the very beginning of the Act this exemption branch
became so large tbat it was thought quite enough to
occupy one person's time, which it certainly is.
DD you act under the sanction of an oath as a
Special Commissioner ?—Yes.
...

What is the nature of that oath ?—The oath is ap-
pended to the Act :—" I will truly, faithfully, impar-
tially, and honestly, according to the best of my skill
and knowiege, execute the powers and authorities
vested in me by an Act passed in such a year, and
that I will exercise the powers entrusted to me by the
said Act in such manner only as shall appear to me
necessary for the due execution of the same, and that
I will judge and determine upon all matters and things
which shall be brought before me under the said Act,
without favour, affection, or malice, and that I will
not disclose any particular contained in any schedule
or statement delivered with respect to any duties
charged under the provisions and regulations relating
to Schedule (D) of the said Act, or any evidence or
answer given by any person who shall make affidavit,
deposition," and so on, " excepting in such cases and
to such persons only who shall be sworn to the due
execution of this Act, and where it shall be necessary
for the purpose of the said Act, or to the Commis-
sioners of Stamps and Taxes, or in order to or in
the course of a prosecution for perjury committed in
such examination," and so on.

That part of the Act which relates to disclosing
applies to Schedule (D) I suppose almost entirely ?
Almost entirely.
Mr. DISRAELI—The twenty-nine clerks do not
act of course under an oath ?—No.

Generally speaking is there anything known to
you in the transaction of those affairs to which you
hlve alluded which is unknown to the 29 clerks ?
Very little.
Are the lists of dividends which are furnished by
the Bank of England seen by these clerks ?—Not by
all of them.

By how many ?—Four ; there are four specially
appointed to that service, one of whom is a Bank clerk.
Are those four clerks at a salary of 1001. a year ?
Except the senior one; he has a much larger salary.
The one who is a Bank clerk ?—Yes ; but those
persona who were selected for that office were such as
I considered the most trustworthy men among the
rest of the clerks.

CHAIRMAN—Can you state the salary of those who
are trustworthy ?—Their salary is the same, 1001. a
year.
But they are under no oath ?.—They are under no
oath.
Do they retain possession of the copies of the Bank
books ?--The head clerk is considered responsible for
those, and they are kept in a private room under his
lock and key.
In the office ?—in the office, except when he is
there or when the books are in use.
Do you get a list after every dividend that has been
made ?—Y-es.
Mr. J. WILSON—These Bank returns which you
have sent to you disclose nothing to your clerks
through whose hands they may pass that is not dis-
closed to all the clerks in the Bank of England, who
are in that department?—No.
The clerks in the Bank of England, therefore, have
the same knowledge of the circumstances disclosed
by those accounts as the four clerks in your office to
whom you have referred ?—Yes.
Would it not answer all your purposes,
under this
Act of Parliament, if the Bank confined their returns
to you of all the incomes under 150/. a year, and did
not return any of those ix-team above 1501, a year?

—That would not exactly answer the purpose, be-
cause there are so many trusts; there are so many
small sums payable out of large sums—large sums
are held in trust to be divided, or portions of them to
be paid by way of annuity perhaps to a great variety
of persons, each of whom is entitled to claim a return.
And the Bank have no means of knowing when
stock is standing in a particular name, whether the
party holds it as a trustee, or whether he holds it as
individually interested ?—No ; that is never stated in
the Bank books.

Therefore, for the purpose of this Act an entire re-
turn is requisite ?—Yes.

CHAIM-AN—Then, if a person claims, he is bound
to point out to you the account under which the de-
duction is made ?—Yes ; and that perhaps is one of
the most difficult parts of the whole of our business ;
a person who receives perhaps 101. or 151. a year out
of a large sum has very great difficulty in finding out
sometimes what that large sum is.
But he is obliged to refer you to the names in
which the stock stands, of which he receives a part ?
—He is.

And that is the reason why you require a general
list, instead of sums under 101. ?—Yes.
Mr. HENLEY—Do the copies of Bank books which
are sent to your office point out to you whether the
dividends are paid or not ?—No ; they could not very
well do that, because they are sent to us immediately
after the Bank opens for the dividends, and of course
many of the dividends would not be paid for a con-
siderable time afterwards.

Do the returns of the copies of the books which the
the Bank show to you indicate whether or not there
is more than one dividend due ; do they then back
dividends ?—That is a question to which I cannot give
a positive answer.

Mr. RICARDO—I presume that when the dividends
become due the whole of the income-tax is deducted
and paid to the account of the Government ?—Yes.
Therefore all the back dividends have paid the in-
come-tax ?—Yes.

If I, for instance, have not received ray dividend
for the last year, the Government would receive the
income-tax upon that dividend as soon as it became
due ?—Yes, because the Bank would have accounted
for it.

Mr. J. WiLsoN—Provided it was not a divideni to
which the exemption applied ?—Yes.
The fact is, that the quarterly account which the
Bank send you is applicable to that quarter, from
quarter to quarter ?—Yes.
CHAIRMAN—The tax being deducted by them ?
The duty is deducted by them ; then it goes through
the form of assessment by us; it is part of our duty
to assess that, and then according to assessment is the
amount which the Bank pay to the Receiver-General.
Mr. HENLEY—Are those four clerks, whom you
have described as having access to those Bank books,
sworn to secrecy at all ?—No ; I do not think they
are.

Mr. J. WiLsoN—l think you stated that none of the
clerks were sworn ?—I think the chief clerk in our
office is sworn; I think he took the oath; it has not
been found necessary to administer the oath to all the
clerks in our department.
Mr. HOESMAN—Are any other than the clerks who
have the books cognizant of what is in the returns ?
No; they would have some difficulty in doing that,
because they are kept in the custody of those four
clerks ; they would not let others search the books ;
there is a strong order against it, that only those four
clerks in that office shall see the books.
(To be continued.)