The Sun.
London, England, 1833-02-15 00:00:00

COURT OF KING'S BENCH, FEB. t 4.

THE MAYOR. AND CORPORATION OP LIVERPOOL, V.
DOLTON AND OTHERS.
(Continued from our Paper of yesterday.)
Mr. Out.r. produced a variety of hooka, in which, for
a grist many years back, there were entries of the ap-
pointment of Treasurers and Collectors of Town's Dues,
and of the auditing of the. Treasurer's, accounts.
Cross-examined—He could not tell how many docks
there were at Liverpool. Nearly all vessels arriving
there unloaded in the docks, but Nome small vessels--
such as Welch schuvts—unloaded on the shore.—
The shore is dry at low water, and at high water witness
could not say how deep the water was. No foreign pro •
duce was discharged there. It was no part of witness's
duty to interfere with the business of the docks.
Mr. John Sudlow, belonging to the Treasurer's office,
Liverpool, said he had been there 17 years. The Trea-
surer was always in the habit of keeping books of receipts
and expenditure, and they had been regularly audited
every year. The first receipt-honk in his office was dated
1721, when Mr. Trafford was Treasurer. He produced
that book, in which were entries of receipts and customs.
They were generally audited and signed by Members of
the Common Council. The. Treasurer was usually a
Member of the. Common Council. The entries in that
book were not signed by Mr. Trafford.
Mr. Sergeant WIT.nR objected to the book being re-
ceived, as the entries proposed to be read were not signed
by the Treasurer himself.
Sir Jastes Scatterer said the hook was found in the
Taessiner's office, and contained entries of business done in
that department. He submitted that it was evidence that
(right to be received.
His LORDSHIP said the account appeared to he the ac-
count between Mr. Trafford and the Corporation, and it
was in evidence that in 1'721 Mr. Trafford was Treasurer.
He thought, Therefore, th,t it must be received.
Val ious items were then read under date of 1721, of
receipts of town's dues from the officer who collected them.
Other items were read, showing the payment of those dues
on subsequent years to 1829.
Cross-examined—Had no entry in the book under the
word " tolls," but all of them, relating to th;al suhyet,
were called " town's dues." What were called " in-
gates anti outgates," wete tolls on carts and waggons.
The ennual amount appeared to have been in 1721.
479/., and it gradually increased until 15129, when it
a :ion n• ed to 47.0001.
Mt. SUDLOW then produced the hook of Mr. Law-
rence Spencer, the town's dues collector.
Mr. BROOKS stated that he was clerk to Mr. Lawrence,
wEo was at one time collector of town's dues, anti
to Mr. Hamer, who was, in that office at another
time. He had seen both of those gentlemen receive
the townie dues. The collector was generally a prin-
cipsl officer in the Custom-house, and the town's dues
were paid at the same time when persons cleared out or
entered a veuel at the Custom-house. Witness bad been
c'erk in the Custoni-house in Liverpool for 57 years.
A brass plate (now produced), on which an inscription,
relating to the receipt of town's dues, was hung up
in the Custom-house, witness had seen there ever
since 1776. The port of Liverpool extends from
the Rednattis, on the Cheshire coast, to the Ribble
and up the Mersey as high as Warrington-bridge. The
witness was then requested to show the improvement of
the trade of Liverpool, which he did by giving the follow-
ing items of the customs' receipts, in that port, commencing
at 1738 :
In 17.13 £35,706
1750
1755
1760
170.5
1770
177
1780
1793
1793
That deer. ase, though ten years had passed, was the
result t f the adoption of the bonded system on the bt raking
tot of the war.
In 1800 ..£734,320
1305 1 468,063

1810 2.347,049
1815 2,146,440
1820 1,2(9,115
That reduction was occasioned by the transfer of the re-
ceipt of duties pay ,ble on tobacco, coffre; and pepper,
from the Customs to the Excise.
In 1824 £1,660,971
1826 2,096,000
1827 1 113,294
1828 2 473,000
1829 3,121,758
1830. ........... .3,331,473
1801 3 183,507
1832 .3,141,383
Cross-exemitied—Witness resm mbered on one occasion.
the person having collection of the town's dues, refused
to pass the entries for the Customs, unless the t..wn's
trues were paid. They were then in dispute. Mr. Hatmr
hol done an once. There were many articles on
which town's dues tyre demanded that were not enume-
rsted on the brass plate; on those not specified on that plate,
the receiver ese: cised h;s own judgment as to what should
he charged. In the present case, the defendant (Mr.
Bolton) -gave directions in the month of May, 1531,
that his goods should be allowed to pass without
nevine the town's dues. Witness consulted with
the comptreller and allowed them to pass.
J hn.Glidetrone, Esq., a merchant et Liverpool, proved
that for many years past the town's dues in question had
been paid by merchants.
Cross-examined--The town's dues cost some houses
a very considerable sum yearly. He knew of no
rules by which the dues were charged. On salt it
atseitints to about seven or eieht per cent. on the value.
The members of the Corporation thOught witness had ren-
dered service' to the town, and they therefore presented
him with the freedom. The freedom of the town could
not he purchased. Several members of the Corporation
were merchants, and being freemen paid none of those dues.
Mr. John Oliver Jenes produced an examined copy of
the record in the trial between the Corporations of Li-
verpool and London. That was the action alluded to by
Sr James Searlett in his opening speech. The issue was,
vrl ether a person, being a freeman of London, but not re-
sident in London, hail a right to send goods to all ports
in the kingdom free frosts all tolls and customs, except as
to his Majesty's customs. The Corporation affirming that
that sigh, existed. and the Co-poration of Liverpool deny-
ing it, the Jury found in favour of the Corporation of
Liverpool. The witness also produced the proceedings in
the Coto t of Exchequer, with whom tFe iesues originated.
The bill was filed by the Corporation of London. claiming
an xemption from payment by the citizens of London of
all toll. at the port of Liverpool.
Sir JAMES ScaaLurr said be had hoped to be able to
get through his case to night, but he now found it im-
possible, and he would not therefore ask his Lordship and
the Jury to sit later than was convenient.
It was then agreed (at a quarter to 7) that they should
atijourn until trrAnorrow (this day).

(THIS DAY.)
The Court resumed the hearing of the cause at half-past
nine o'clock.
Gaston Bradstock, 83 years of age.—Was in business
in Liverpool formerly, and remembered when Mr. Calent?
was Conectar of Cuatonts—that was in 1763. Mr. At-
kiason was his clerk, and witness wrote for Atkinson.
Plavrence Spencer was receiver of the town's dues
at that time, and was also deputy-collector. He perfectly
recollected the Table of Dues which hung in his office. Was
afterwards clerk to wine-merchants in Liverpool, and while
he was there, always transacted the Cus•om-house business.
As well as he recollected he paid Is. on every pipe of wine
imported and half outwards. His employers were also im.
porters of sugar.and the dues upon it were 6d. a hogshead,
se. a tierce-, and 2d. a bare!. The export dues were ge
nerally half of those charged on the imports. Was after-
wards in the employ of a Virginian merchant, who was
a very.laree importer. He also paid the dues. He always
understood that the freemen of London, who were resi-
denta,were free of the town's due.; ; hut he knew of chance.
Never knew any dispute about them, nor knew of any
refusal to pay them.
Mr. Arnold Harrison had been 31 years a merchant.
feui always paid the town's dues. Was not a fieeman, nor
were any of his partners. Was formerly in the Portugal
trade, but now in the Brazil. From the convenience af-
forded at the part of Liverpool, he did not think the dues
charged at all burdensome.
Cross-examined by Mr. Sergeant WILDE—The conve-
nience be spoke of was all in the docks, which were ma-
naged by a Dock Company. The docks were raised by
matey burrowed on the tolls, and he was not aware that
the Corporation had advanced a single sixpence towards
them. They principally imported cotton, on which they
paid.2d. a bag of 180 lbs. They also imported hides, on
which they paid Id. each.
Re-examined—Liverpool had Leen vry much improved;
the streets had been greatly widened, which watch facili-
tated the business of the pork A vast sum of money was
expended, he fault! not say how much.
Mr. Gibhall, a clerk in the customs, was born in Li-
verpool, and was clerk to Mr. Clement, customer of the
port, son of Mr. Clement, collector of the town's dues.
Sometimes he twok the dues at his request. Remembered
Mr.- Rushton, who was clerk to the receiver, who had
been dead many years. Remembered a brass plate of the
rates, and also a book of the rates ; the book was a copy of
the bras plate as far as it went, but when new goods were
imported, then they were added, While be was in the

office tanners' waste began to lie imported, and he was p '-
sent when it was agreed between the importer and the
receiver that the dues should be fixed at 3d. a ton.
Witness recollected a man refusing to pay dues on cattle
from Ireland ; the due was a penny a head, and it was not
named on the brass plate; on the plate is " a penny per
hide," but it did not say whether alive or dead.—(Laugh-
ter.) A head of cattle was distrained, and the duty was
then instantly paid. That was in 1793 or 1794. Wit.
ness had seen the list of articles which Mr. Bolton had
refused to pay dues upon, but as long as witness could
remember they had been paid. Frodsham was between
Runcorn and Warrington ; the port of Liverpool extended
to Warrington bridge. Salt laden at Frodsham paid the
town's dues at Liverpool; witness saw them paid in 1794,
when he went there after a vessel which was expected
would evade the dues ; she however paid and sailed. Upon
saltpetre there was a due of a penny per bag►.
Cross-examined—When he went to Frodsham, he only
went to watch the vessel to see if she meant to leave the
port without payment of the town's dues. He went by
order of Mr. James Clements. Witness was then in the
Customs. Witness was apprenticed to Mr. Clements,
jun., fir the purpose of getting his freedom, and learning
his duty in the Customs at Liverpool. The book of rates
of town's dues contained a great many articles not on the
brass-plate. One it.m, " Coasters. anchorage 15.," was
a due on any coasters anchoring. Vessels from a foreign
port anchoring paid Is. 3d. ; but a foreign vessel paid
Is. 6d. Those sums had been collected in the same way Ns
the other town's dues. There is no similar charge on vessels
going outward. Witness remembered only two additional articles
imported since he was in the custom-house, viz., tanners' waste
and tin coil—an article used in glazing earthenware. He could
not tell upon what principle ad. per ton was fixed upon tin
coil; he was ordered by the receiver to charge it. The same
applied to tanners' waste, but he supposed it was upon a prin-
ciple of value of the article. A box of gold, only a cubic foot
in size, and worth 1,0001., he should charge with only a penny.
He should only charge on a box of dry goods (including all such
boxes as even gold) a penny, excepting boxes of candles, which
were charged less, being of less value. Witness found the
rates there, and why they were so fixed he could not tell. The
witness was questioned as to the reasons of charges apparently
disproportioned being made upon various articles, but all he
could say was, that as he found the dues, so he charged them; he
could not tell any specific principle upon which the charges
were founded. The only instance of refusal was in the csee of
the cattle. He distrained one head for the pence upon forty
or fifty.
Re-examined--In general the merchant came himself with
a slip of paper, containing a list of the articles, with the rates
attached to each. The question of rates upon articles of new
importation was generally arranged with the merchants, and
assimilated, as nearly as possible, to the rates upon some other
articles.

By Mr. KELLY (for defendant(—lron, in bars, pays ad. a-
ton outwards, and copper in rods, pays but 3d. per ton out-
wards. The iron was worth about 6!. a ton, and copper about
90!. a ton.

Sir JAMES ScArtLErr then put in several Acts of Par-
liament. That of the Sth of Anne was for making a wet
dock, or basin, at Liverpool, and empowering the Corporation to
impose a duty on shipping, and appointing trustees of the dock to
make by-laws. It reserved to the corporation all the rights,
franchises, and liberties which they had before enjoyed. The
Bth Geo. 3. (1768) which was an Act for constructing the Leeds
and Liverpool canal, expressly recognised and reserved to the
corporation " all their rights, franchises, liberties, town's tolls,
and town's customs" which they had before enjoyed. The
39th Geo. 3 (1799) which was for making two additional docks,
gave power to the Liverpool water bailiff to remove all ves-
sels in an improper or dangerous situation to a safe place
within the harbour.

John Moss had lived in Liverpool 47 years, and had been ac.
quainted with the Custom-house since 1786. He was formerly
clerk to Mr. John Brown, commission.merchant. Mr. Brown
was connected with the Irish trade, West India trade, and
other trades. Witness's duty was to attend to the entries of
goods at the Custom-house. Mr. Brown was a freeman, but
he did very little business on his own account. He paid no
dues for his own business, but he did for all other goods. Wit-
ness had known of no alteration of the rates except upon coals,
which was charged originally 3d. a chaldron, but now it was
!M. a ton. That alteration was rather in favour of the merchant.
Cross-examined—Witness had imported gold and silver. He
believed both gold and silver were imported free of the dues.
A barrel of tar is 2d. inwards, and a barrel of flour Id. inwards,
but flour is worth more than tar.

Re-examined—Gold and silver, either in bars or coin, are
allowed to be imported free of all customs and dues. If
manufactured in various articles, a duty is attached to them.
Mr. Gibhall was re.called, and stated that town's dues were
payable on gold and silver.
Mr. John Potter, book-keeper, 63 years old, was acquainted
with the Custom-house business since his apprenticeship, in
1785 ; was in the service of several merchants since then. He
had for many years transacted the Custom.house business.
He had always paid the town's dues on all goods not the pro.
perty of freemen. He never knew of any changes in the dues
but upon tallow, which was reduced from 3d. to Id., horse hides
from Id. to id., and a alight alteration in coals.
Cross-examined—Had imported tar and flour. The latter
i 3 worth, perhaps, 40 per cent. more than tar.
Mr. Wm .Yelverton had lived in Liverpool ever since 1795.
In 1797 was apprenticed to Mr. Worthington, and had ever
since been connected with mercantile business. In transacting
business at the Custom-house, he always paid the town's dues
except upon freemen's goods. He had exported slates from
Runcorn, which was in the port of Liverpool, and he paid
town's dues on them. Mr. Worthington had the Herculaneum
Pottery at Liverpool, and pipe-clay and flint imported for that
pottery paid the town's dues.

Cross-examined—Runcorn was in Cheshire. If by any over.
sight the town's dues were not paid, the receiver told him of it
and then he paid them.

Mr. William Hayes—Was a merchant at Frodsham for thirty
years. Frodsham was always considered as being within the
port of Liverpool. Witness, and his father before him,
had always paid the town's dues. Frodsham was higher
up than Runcorn, and on the River Weaver, which fell
into the Mersey. The town's dues payable up the Mersey
were paid at Liverpool previous to 1818, but in that year a re-
ceiver was appointed at Runcorn.
Mr. William Dixon was formerly in the house of Watts
and Walker, in Liverpool; was apprentice there in 1789.
Watts and Walker were the most considerable West
India merchants in the kingdom at that time. While
he was in that house he knew of the town's dues being
paid, and that house never disputed them. Witness of late
years had been treasurer of the parish of Liverpool. The Cor-
poration are rated to the poor in the same proportion as the
rest of the parish. The Corporation, to his knowledge, had
been rated for a dozen years past, in respect of town's dues.
The sum paid by the Corporation for rates on town's dues
about five weeks ago was 587/. They were rated last year
upon 47,000/. The witness gave a detail of the rates back
to 1821, when they were 5,500/. The Corporation occupied
Graving Docks, and some houses for their offices and the Town-
hall, but the latter was not assessed. They also occupied the
weighing machines.
Mr. T. Corrie was appointed town's customer or receiver of
town's dues in February, 1821. They had been collected by
him ever since that time. There had been no objection to them
in his time. He collected according to a table he found in a
book in the office on his appointment. Since then some new
articles of importation had been brought to Liverpool. In order
to charge them, he took the package rate, if they were in pack-
ages, and if in bulk he assimilated them to other articles, ac-
cordingtotheuality and uses of them ; he always consulted the
merchant upon that principle, and though merchants had ac-
quiesced in the charge, there had been no alteration in his
time, except some commutations, at the request of the mer-
chants, upon tallow, cow and ox hides, horse hides, and salt
going to Ireland. Witness was authorized by the Common
Council to accept lower rates at the request of the merchants.
The lower rates had been received ever since, the merchants
admitting on each entry those rates to be a composition.
He knew of no rates having been raised. Witness
succeeded Mr. Crosbie, who died. Witness produced
a list of goods on which Mr. Bolton had refused to
pay the duties. There was no article in that list upon which
witness had not received dues before. The amount of dues
upon those articles inwards was 3901. 7s. lid., outwards,
104!. 12s. 41d. ; and in addition there was 11. 5s Id. at Run-
corn. That account commenced May 22, 1830, and was carried
on to Aug. 13, the same year.
Cross-examined—Mr. Bolton was an Englishman, trading

to America. Fifty or sixty merchants had refused paying until
this question was decided. Among them were some of the
most respectable merchants of Liverpool. When natron was
first imported witness Inquired respecting it, and found it
came very near barilla, and then he put the same rate upon one
as had been paid upon the other, viz. Is, per ton. Paper was
sometimes imported flom Leghorn in bundles; the rate upon
that was Id. per bundle. He knew the house of Jones,
Mann, and Foster, who entered a quantity of munjut last
June, town's dues on which were probably Si. odd. He could
not tell whether the dock dues were only 4s. 6d. on that article.
The trial was proceeding when our reporter left.