The Sun.
London, England, 1851-10-04 00:00:00

r

THE S UN,

ThE REGISTRATIOIN S.
CIfY OF LONDON.

Ti'e questioa as to the legal time for the payment
of the assessed taxes, to meet the requirements of the
Registration Act, came before Mr. INl‘Christie the
other day. The Learned Barrister having taken time
to consider the point, delivered his judgment on
Thursday, by which it will appear that the decisions
of other revising barristers are held by Mr. MiChristie
to be contrary to the law. The case was that of Mr.
Charles Lovell, who occupied a house No. 19, Bow-
lane, and who claimed to have his name inserted in
the list of persons entitled to vote in the parish of St.
Mary, Aldertnary, from which it had been omitted on
the ground that he had not paid his assessed taxes
which had " become payable from him previously to
the sth day of January last." The barrister said,—
The question simply is, whether, for the purposes of
the registration, a quarter's assessed taxes were pay-
able by Mr. Lovell on the 20th of December, 1850,
which ought to have been paid on or before the 20th
of July, 1851. It is to be observed, that both by the
Reform Act and by the 11th and 12th Victoria, c. 90,
the expression used is that the poor's-rates and assessed
taxes are to be paid by the 20th of July which " shall
have become paykble from him previously to the sth of
January." The 43-1 George 111., c. 161, was an Act for
repealing the several duties under the management
of the Commissioners for the Affairs of Taxes, and
granting new duties in lieu thereof. By section 23
of that Act every assessment to be made under it is to
be in force for one whole year, commencing from the
sth of April, and to be payable quarterly—namely,
on the 20th of June, 20th of September, 20th of De-
cember, and the 20th of March in every year. By
the 55th section it is enacted that those duties shall
be duly demanded of the respective persons charged
therewith within ten days after the same are payable
by virtue of this Act by the collector or collectors,
and the sth section is this—" And be it further
enacted, that all the several duties hereby granted in
England, Wales, and Berwick-upon-Tweed, shall be
assessed, raised, levied, and collected, under the re-
gulations of the Act passed in the present session of
_ .

Parliament, entitled ' An Act for consolidating certain
of the provisions contained in any Act or Acts rela-
ting to the duties under the management of the
Commissioners for the Affairs of Taxes, and for

amending the same.' " These taxes, therefore, are,
by this Act all to be assessed, raised, levied, and
collected under the regulations of another Act, which
is the 43d George 111., c. 99, and the collection, &c.,
of them are hereby declared to be under the manage-
ment of the Commissioners for the Affairs of Taxes.
Turning, then, to that Act of the 43d George 111., c.
99, you will find that by the 12th section the col-
lectors are required to made demand of the parties
charged with those duties (as in the other Act)
"within ten days after the said duties shall respect-
ively become payable." By the lath section the col-
' ' _ . _ . .

lectors are required to give security " for their duly
demanding the sums assessed of the respective persons
from whom the same are payable ;" and by section 61
it is enacted that "all officers and persons who shall
be employed in the execution of this Act, or any Act
or Acts for granting duties to be assessed under the
regulations of this Act, shall observe and follow such
orders, instructions, and directions as they shall from
time to time receive from the said Commissioners of

the Treasury." So far, therefore, it is obvious that
these taxes are under the management of the Com-
missioners, and that all collectors and officers are to
act in reference to them under the instructions and
directions of the Commissioners. The Commissioners
accordingly issue their printed instructions to their
collectors and officers—a copy of which, dated 1851,
I have now before me—and it is beyond a doubt,
from those instructions, that the Commissioners con-
sider that these taxes become due, payable,
and collectable half-yearly, and half-yearly only,
notwithstanding the 431 George 111., c. 161,
states they are to be payable quarterly. The in-
structions explicitly inform the collectors that they
are to be collected by half-yearly instalments, on the
days hereinafter mentioned—that is to say, the 20th
day of September, for the half-year commencing
from the sth day of April and ending on the 10th day
of October; and the 20th day of March, for the half-
year commencing from the 10th day of October and
ending on the sth of April next; and you are to
make demand of the several sums from the parties
charged, or at the places of their last abode, or on the
premises charged with the assessment, " within ten
days—and these latter words are put in italics by the
instructions themselves—within ten ten days after the
said duties shall respectively become payable ; and in
all cases of demand and non-payment, you are, by
virtue of the warrant annexed to your duplicate, to
distrain." Then at p. 12 the instructions say, " The
compositions of assessed taxes are to be paid to you
by the parties charged therewith by two instalments,
viz., the first instalment on or before the 10th of Oc-
tober, and the second instalment on or before the sth
of April ; and you are to make demand ofethe same,"
and if not then paid the collectors are to levy. It
is palpable, therefore, from these instructions, that
the Commissioners, who by the Act are to regulate
and manage these taxes, consider that de facto
and for all practical purposes they only be-
come due and payable half-yearly—that is to say, on
the 20th of October and on the 20th of March, and
not quarterly—not on the 20th of December. It is
very true that the commissioners in some parts of
their instructions inform their collectors that by the
Act of Parliament these taxes are made payable quar-
terly, but that is only with a view to a necessity of
levying for them where they are likely to be lost.
They say in a note, " You will observe that, although
the taxes are collected half-yearly, yet according to
the law they are payable quarterly. . . and therefore
as before stated in case of a seizure under an execu-
tion, or other proceeding (except at the suit of the
landlord for rent), you are authorised to demand for
the whole duty assessed for the year, though the day
of payment for the first quarter only has arrived,"
and in case of not receiving to levy. But, as I have
already said, that is solely applicable to a case
wherein there is a prospect of the taxes being lost.
And in the same note the Commissioners go on to
say, " And you should in all cases proceed according
to the strict directions—namely, to give notice and to
demand payment of the taxes." No notice was served
on Mr. Lovell previous to the sth of January that a
fquarter's assessed taxes were due from him on the 20th
oDecember preceding; no demand for any such
taxes
was made of him; and, surely, when it is so
self-apparent that the Commissioners themselves, who
are so deeply interested in the collection of these
taxes, prescribe that they are due- and payable half.
yearly, that they shall only be
collected half-yearly,
and never levied for until
after notice of their being
due shall have been given and demand made for
them, it would be a monstrous hardship if I were to
hold that because Mr. Lovell did not go to his col-
lector by the sth
receive a sum of moneyof
from him in respect of as-
sessed taxes from January and insist that he should
the 20th of October to the 20th of
collector December, the holding in his hand at the
instructions same moment his from his employers,
a
informing him that no ssessed taxes were payable
from Mr. Lovell on the2oth of December—l say it
eadtehratthge Registration
would be absolute injustice if
wasroundl
Acts,
t o
which h
ar
chit:ls-in: tablet largest and most liberal
disfranchiseta toe
construction 'put upon them.
The collector of thd
assessed taxes has no authority whatever to call on
housekeepers quarterly for payments, and I do not
believe that one man out of ten, or anything like that
number, throughout England, called on
hisee
collector
by the sth of January and paid fora quarter's
sessed taxes up to the 20th of December,
so that th-
ea
smight be registered as a voter. I
am told, indeed,
that it has been decided by a gentleman
acting under
tbe same authori and with the same powers as my
self, that a person in Mr. Lovell's position is not entil
tled to be placed on the register, but I must be told
by a higher authority that that is the precedent I am
to follow before I shall feel justified in adopting it. I
overrule the objection which has been made to this
gentleman's title to be registered; I insert his name
in the list of voters; and I hold that for the purposes
of the Registration Acts the assessed taxes are only
due and payable half-yearly, and that those which the
voter is required by the 11th and 12th Victoria, c 90
to have paid by the 20th of July are those only which
were due and payable on the 20th day of October pre-

ceding.
The revision of the list of voters for the City Was
finished yesterday. The result of „the efforts of the
two parties to correct the list was, that 42 claims
made by the Liberals were allowed, and 18 disal-
lowed; 1 claim by the Tories was allowed, and 3
were disallowed; 537 objections by the Liberals
were allowed, and 83 disallowed; 575 objections by
the Tories were allowed, and lel disallowed; 178
objections taken by both parties were allowed, and 8
disallowed. The barrister also expunged 24 names
for reasons appearing on the face of the register.

D80011E1119,111 IN ARBROATH —Considerable sen-
sation was created in our market-place on Saturday, by the
appearance of a lady—young, beautiful, and aristocratic—on
a fiery steed, habited ala Bloomer. She wore hat, habit,
and trousers The material of the latter were of substantial
cloth, of a darkish hue, with the extremities tightly strapped
below the boot, whether a Wellington or not we were not
permitted to see, but both legs and boots were strapped,
although only one stirrup was used. The equipment was
most becoming, and certainly an improvement in horseman-
ship worthy of imitation ; and we advise all our fair readers,
when they ride their horses, to don the Bloomer costume. To
this extent and no further, however, do we hold ourselves
committed.—Arbroath Paper.

Sir Charles Napier is a candidate for the repre •
sentation of Bassetlaw, in the place of Captain Duncombe,
the future Member for the Last Riding, in opposition to the
lion. W. E. Duncombe, son of Lord Feversham. Sir Charles
comes forward as " the champion of reform and retrench-
ment, and the rectifier of all acknowledged and well-proved
abuses."

EXTRAORDINARY BIRTHS.--A ease of three chil•
dren at one birth occurred on Wednesday in Victoria. place,
Peckham. The mother is the wife of a flydriver. The chil-
dren of thin birth aro two bop and olio girl.

SPORTING NOTES.
Nc. CXXXVII.
REMINISCENCES OF TUE NEWMARKET
FIRST OCTOBER MEETING.

TO THE EDITOR OF TILE SUN.
Six, —ln, my first remarks on this meeting I was led
to suppose, from various causes, that it would in most
reepects be decidedly below par; I am glad, however,
that that observation has since been rendered a falsity
by as respectable an attendance and amount of sport as
is generally met with at the First October reunion.
Several curious results have distinguished the week from
its predecessors of the last three ee four years; one of
them being the extraordinary sweep on the part of the
Goodwood stable of the three principal races of the
useet—the Triennials. Red Hind's victory in the Fourth
Triennial Produce Stakes is another curious circum-
stance; the race being booked so dead a certainty for
Lord Derby's Longbow that Lapidist (to whom I had
awarded the race) and several others were withdrawn,
in consequence of the formidable appearance of the
Halton crack. The betting up to within half an hour
of the race was even, 5, and 6 to 4 on Longbow, but at
the last moment, after saddling, it was discovered that
he was lame—that is to say, slightly so; in consequence
the odds veered round, 6 to 4 being laid against Red
Hind, who thus became first favourite, and 7 to 4 against
Longbow; so little was the rest of the field valued that
Bto 1 vas offered against any other. The race came
off exactly as the betting stood ; Red Rind taking a
lead of a length at starting, made all the running, and
won very easily by two lengths, the same distance
divided Longbow from the Odessa colt, Caloric beaten
two lengths for third place, Hirsute, and Ambrose fifth
and sixth, in close company, Child of the Mist and
Peacock (the two last) beaten off. The race was timed
at 1 min. 9 sec, and is uncommonly creditable to the
speed of the soldier's daughter. Longbow, reported to
bo the best thing in Scott's stable for next year's
Derby, had he been beaten on his merits, would
have sent the whole lot bang out of the Derby
market; I hope however yet to see, when fit, that he
will be able to turn the tables on some of the very best
of the year; and when it is reported on good authority
that Daniel O'Rourke has succumbed to him at a dif-
ference of either seven or ten pounds, I think it must be
evident to any one connected with sporting affairs that
his chance cannot be by any means an inferior one. In
my earliest prophecy concerning this stake I gave the
race to Lapidist and Red Hind, and in my revised one to
Lapidist and Longbow, thus making a contrary mess of
it, placing the first horse in one and the second in the
other. A singular specimen of sunning was evidenced
in the race for the Town Plate yesterday; Anspach,
whom they backed against the field with avidity, and
laid fives against any other, was actually, though better
than the three behind her—Gaylass, Phlegethon, and
Timid Fawn—beaten very cleverly by that pretty little
Trinket of Mr. Barnes's. Westow, who seems to be in
running, giving half a stone to Nutshell, and nearly a
couple to Presto, made a waiting race until within a
short distance of home, then went to the front, and
cleared the chair an easy five lengths for Her Majesty's
Plate. The Rutland Stakes brought out that clever
little filly of Mr. Greville's, Adine, who, with the race in
hand from end to end, laid in the rear to the cords,
where taking her proper position—in front—won very
easily by two or three lengths from Caloric (second),
Ambrose (third), Lady in Waiting (fourth), Passion colt
(fifth), and the Joanna filly (sixth and last). I have
animadverted at some length on the principal two-year-
old running, merely because it will be necessary to bear
in mind the performances of the horses engaged in those
stakes with respect to their Derby and Oaks chances. I
have but a few remarks to make on Wednesday's races.
The St. Leger stakes were won by that game little Mi-
das, but only by a short head, Artisan struggling
well against him to the last; Merry Peal third. The
Granby Stakes was another slice of luck for Sir Joseph
Hawley; his Bilberry in the final struggle just getting
the best of Mr. Hughes's Sophistry—a neek only di-
vided them—Freedom was a fair third. The Four Year
Old Triennial Stakes was won, as I predicted, by the
Goodwood horse, the Nigger, who in the run iu beat
Cranberry a clever length. To this latter horse, in
the absence of the Nigger, I had awarded the palm of
superiority; so, therefore, may be considered to have
placed first and second. Abdallab, whom I had spoken
of as the City Horse for this race, showed a slight im-
provement on his previous running by scrambling into
the third position. _

Before Closing this communication, I shall notice the
few events that have occurred in the North during the
past week, as probably being interesting to some of
your readers. The Richmond races are rendered rather
remarkable this year by three facts, one of which is
great, another small, and the third somewhat mediocre.

Touching the great one—Nancy goes for the Plate, has
the race all her own way, and wins in a canter, but
beats nothing worth naming ; it proves, however, that
she is doing strong work and is in beautiful condition.
People still say she is sure to win one
of the great Newmarket gces, to which I
reply by a strong negative. The
.small fact is a strange
fact, too, that old Radulphus, with a welter weight up as
usual, beats a tidy field very cleverly for the Sweep-
stakes. It strikes me forcibly that this Radulphus must
be the shadow of that sturdy old animal the Bishop of
Romford's Cob. The remaining fact is, that the Calcu-
lator, whose running is very much in and out, carrying
weight for age, wins the cup from England's Glory with
the most perfect ease.
THE CESARE WITCH
betting, en consequence of the repeated victories of the
Goodwood Stable during the present week, has been
materially altered in several important points; the
greatest of which relates to the first favourite. Lurd H.
Lennox's veiled prophet, the great MOYANNA, so cele-
bratrd by Moore in his poetical effusion denominated
" Lana. Rookh," is to be the mystic name to be circu-
lated through the length and breadth of the land as the
Premier for the Cesarewitch of 1851, I will not at the
present moment say the victor, for that is very pro.
blematical, but I will venture to assert, that if he con-
tinues in his present form and work, he must be either
first, second, or third. What are the odds he does
not figure in the last named place, and from
nothing else but bad jockeyship? I have not as yet for-
gotten that his stable companion Landgrave, after
winning the Triennial last year, was by nothing else
than the cause just mentioned, or rather, perhaps I
ought to say, incapacity from weakness, debarred from
getting any nearer the primal position than third; and
yet afterwards, with a clever jockey up in good health,
carried off the Cambridgeshire triumphantly. So to
those that are already on him at stiff prices, it
would be the wisest to make sure by hedging,
as between now and the day of the race he is about cer-
tain to stand in the quotations at about 6 or 7 to 4.
Rogers' couple of horses, Mr. Cum ford's Darkie, 4 yrs,
at Est 101 b, and Mr. Shafto's Westow, 5 yrs, at 6st 131 b,
ought to be a couple of good outsiders for this race; who-
ever the winner is, depend upon it they will not be far
in his rear. _

I am, Sir, yours, Le.,
THE SPIRIT OF THE TURF.

Oct. 3, 1851.

SPORTING INTELLIGENCE.
RICHMOND RACES.--THIIRSDAY.
Sweepstakes of 5 sous. each, and 20 added. Grey Stone
in. (7 Subs.)
Lord Zetland's Radulphus, aged, 9st 51b (G. Oates) 1
Mr. Stebbings's Cerito, 2 yrs, sst (Dodd) 2
Mr. Shepherd's Velox, 5 yrs, 7st 10Ib ......(Bumby) 3
Mr. Winteringham's Northman, 6st 101 b ...(Hanby) 0
Mr. Wilkin's Fortis, 2 yrs. 6st 101 b. (Johnson) 0
Mr. Carter's Farmer's Boy, 2 yrs, 6st 41b (Atkinson) 0
Betting-5 to 4 agst Cerito, and 2to 1 agst Radulphus.
Won on the post by a head.4Velox a bad third.
Her Majesty's Plate of 100 guineas. Three miles.
Mr. Martinson's Nancy, 3 yrs, 7st 21b (Lye) 1
Mr. Walters's Mary Nobbler, aged, 9st 51b...(N0b1e) 2
Won in a canter.
The Gold Cup Stakes of 10 guineas each; once round.

(8 Subs.)
Mr. G. Barton's Calculator, 3 yrs, 7st 61b ...(Oates) 1
Mr. Ewbank's England's lory, 7st 61b (Arnold) 2
Mr. Thompson's Jack Rubinson, 7st 61b (Hawkswell) 3
6to 4 agst Calculator. Won by two lengths.
The Wright Stakes of 10 sovs. each, 5 ft. Grey Stone
in. (5 Subs.)
Mr. A Campbell's b c by Cotherstone walkod over
The Rubbish Plate of 201., added to a Sweepstakes of 5
sovs. each, 3 ft. One mile and a quarter. (4 Subs.)
Mr. Stephenson's fby Emillus, 3 yrs, Bst (Hawkswell) 1
Mr. J. Shepherd's Velox, 5 yrs, Bst 71b (Bumby) 2
Mr. Wilkin's Palley Free, 2 yrs, 7st (Arnold) 3
Mr. Stebbings's Cerito, 2 yrs, sst 71b (Dodd) bltd
Even on Cerito. Won easily
CALEDONIAN HUNT (AYR) RACES.—THURSDAY.
The Caledonian Cup of 105 sovs., for three yrs old and
upwards. Three miles.
Mr. Campbell's Haricot, 4 yrs, Bst (Sharp) 1
Mr. A. Johnstone's Jenny Lind, 5 yrs, Bat 71b 2
Mr. Binnie's Sir Astley Cooper, 4 yrs, 7st 11lb
Betting-2 to lon Haricot. Won easy by a length.
The Caledonian Handicap of 25 soya. each, 15 ft, and 5
only if declared, with 150 added. Two miles. (16 Subs.)
Mr. Merry's Miss Ann, 5 yrs, Bst 111 b (Sharp) 1
Mr. Barton's Little Fawn, 3 yrs, Est 31b ...(Allason) 2
Mr. Robson's The Sweer, 4 yrs, Est 121 b (Charlton) 3
Mr. Parr's Clothworker, 5 yrs, Bst 41b (Marlow) 0
Mr. Sharpe's Gulliver, 5 yrs, 7st 61b (Basham) 0
The favourite made all the running, and won by a
length; the Sweep a bad third.
The Scottish Volunteer Stakes of 2 soya. each, and 50
added, 13st each, &c. One mile and a half. (9 Subs.)
Mr. Skirving's The Fop (Thrift) 1
Mr. Vallance's Little John 2
Mr. 'Turnbull's Mystery 3
Two others ran. Wou
Sweepstakes of 5 soya. each, and 50 added. Heats, one
mile. (5 Subs.)
Mr. Merry's Miss Ann, 5 yrs, Bst 101 b... (Sharp) 1 1
Mr. Parr's Clothworker, 5 yrs, Bst 71b 2 dr
Won by a length.
CIRENCESTER RACES.—FRIDAY.
The Thorncote Stakes of 2 sovs. each, and 20 added,
one mile and a quarter (6 Subs.), were won in three heats
by Mr. Waring's Gloom, 3 yrs, Est 10Ib (Preece), beating
Mr. G. Drewe's Impression,
4 yrs, 7st 131 b; Mr. Kitten's
Ambassadress, 5 yrs, Bst 31b; Mr. J. Day's b fby Irish
Birdcatcher, out of Wadastra, 3 yrs, Est 71b; and Mr.
Hewett's Golden Lady, 4 yrs, 7st 81b.
Tho Cirencester Stakes of 5 sovs. each, and 50 added.
Two miles.
Mr. Hewitt's Madame Warton, 3 yrs, Est 41b(Kellow) 1
Mr. Bloomfield's Simplicity, 3 yrs, Est 13Ib 2
Mr. J. Day's The Tout, 3 yrs, Est 81b 3
A Silver Cup of 401. for farmers' horses, 12st each,
two miles, over four hurdles, was won by Mr. R. Tovey's
Speculation (Owner), beating Mr. W. Tovey's
HUNTING APPOINTMENTS.
Ven-
geance, and three others.
Mr. Deacon's hares,, Thurs., Whitchurch Down;
Sat., Shaugh Village—at 10.
Mr. Morgan's lids., Thurs., Kennel—at 10.
rlr. Trelawny's lids., Tues., Slade Hill; Fri., Langdon
I,lol—at 11.