The Sun.
London, England, 1856-06-21 00:00:00

Sporting Intelligence.

NEWTON RACES.— THURSDAY.
(Additional Particulars.)
The Garswood Handicap Plate of 60 sovs. Winners
extra. Half a mil-.
Mr. J. Osbcrne's Alfred, by Birdcatcher, 3 yrs, Est 41b
(Challoner) 1
Mr. Wood's Pera, 3 yrs, sst 1116 (Ryan) 2
Mr. D )bson's Leyburn Lass, 4 yrs, 64 9lb (J. Gill) 3
Mr. Morris's Corin, 5 yrs, 7st 7lb (Basham) 4
The following also ran :—Gay, filly by Bran ont of
The Era, and Pretty Girl.
Betting-5 to 2 aget Corin, 3to 1 agst Alfred, sto 1
aget any other.
Won cleverly by a length ; a head between the second
and third ; bad fourth.
The Selling Stakes of 3 soya each, with 30 added, for
3-yr-olds, and upwards. Optional selling weights, &c.
Once round and a distant.. 4 subs.
Mr. Wilkins's Duplicity, by Annandale, 3 yrs, (201.)
llb
Mr. Robinson's Bright, 3 yrs, (201 ) 64 41b, car. Est 51b
(J. Gil.) 2
Mr. W. Robinson's Little Emma, 3 yrs (200. Est llb
(Miles) 3
Betting—Even on Duplicity-6 to 4 agst Bright--3 to
1 agst Little Emma.
Won by three lengths, bad third. The winner was
sold to Mr. J. Osborne f d. 35 guineas.
The Great Newton Handicap of 200 ,ovs, added tl a
Sweep takes of 5 soya each. Certain penalties. The
second to receive 20 sous out of the stakes. One mile
and a half. 44 subs.
Mr. E. Parr's Aladdin (late G by Harkaway,
5 yrs, 7,t (Sapp) 1
Mr. J. Whittaker's Van Dunck, 3 yrs, sst 31b
(Bullock) 2
Mr. Halford's Goldhill, 3 yrs, 6st 101 b (inc. slb extra)
(Quinton) 3
The following also ran :—Midhope, Heir of Linne,
Berezina, Leamington, De Ginkel, Bubble, St.
Dunstan.
Betting-3 to 1 each agst The Heir of Linne arid Mid-
hope ; 5 to 1 agst Goldhill ; 8 to 1 ag,st Aladdin ; 10 to
1 agst Leamington ; 20 to 1 agst De Ginkel.
Won easily by a length; two len -;tlis between the Ri-
co, d and third ; bad niurtb ; Leamington and the Heir
of Linne were the last two.
Tlie St. Helen's Purse of 50 ROVS, added to a Sweepstakes
of 7 cove each, 3ft for two and three-yr-olds, Win-
ners extra. Fillies allowed 31b. The second to save
his stake. Half a mile. 18 subs.
Mr. Jackson's Remedy, by The Cure, 2 yrs, Est lolb
(Cadlonez) 1
Mr. Thellusson's Madame Clicquot, 2 yrs, Est 101 b
(Bate,) 2
Mr. Gill's Odd Trick, 2 yrs, 6st 1016 (Fordbam) 3
The following also ran : Bonny Doon, Jose-
phine, Bings, Marie Agnes.
Betting-6 tn 4on MadameClicquot, sto 1 ag-t Oak-
ball, 6 to 1 each agst Remedy and Bonny Doon, 10 to
1 agst Marie Agnes.
Remedy made all the running and won by a length ;
same, distance between the second and third ; bad fourth.
The Newton St tikes of 25 cove, added to a Handicap
Sweepstakes of 3 sovs. each, for all ages. One mile
a, d a quarter. 7 subs.
Mr. J. Osborne's Walhalla, by the Cure, 2 yrs, 4st 121 h
(Challoner) 1
Mr. W. Oatea's Prince Plausible, 4 yrs, 8-t 71b
(G. Oates) 2
Mr. Hopwood's Miss Birch, 4 yrs, 7st 91b....(Thorpe) 3
Alcyone and Bright• Eye also ran.
FRIDAY.
Lyme Park Stakes.
Madame Clicquot
Saunterer .
Four ran. Won in a. canter.
Manor Handicap Plate.

Janet Pride
Comfort
Leamington
Nine ran. Won by a length.
South Lanea,hire Tradestneo's Plate.
Aladdin

His Piper

Six rtn. Won by ten lengths.

RAILWAY TRAFFIC RETURNS.

TRAFFIC RETURNS FOR THE WEEK.

The Master of the Rills gave judgment to-day in
the celebrated case of John Ginger, one of.theEng-
lish shareholders, who appealed against the order
of the Master in Chancery, by which • he,(the.ap-
pellant) was placed upon the list of contributories ' •
to the Tipperary Bank. i
His Honour, after giving a- complete history of _

all the transactions connected with the bank, and
showing the complicity of James Sadldr in the
frauds of the late John Sadleir, said in conclusion,
that he fully assented to the "opinion ex- pressed by
Lord Campbell, to'the effect that if asziivideud were
paid out, of the capital of a concern when no profits
had been made a gross fraud would be practised,
and the directors were not only civilly liable to
those whom they had deceived and injured, but
they were guilty of a conspiracy for which they
were liab'e to be prosecuted and punished. There
could be no doubt that a conspiracy by falsehood (as
a fictitious dividend) to raise fictitiously the mar-
ket value ce shares of a railway company, or any
other joint-s ock company, that the Queen's sub-
jects may be deceived and xnju-ed, and at their ex-
pense a profit, may be made by the conspirators,
would be an indictable offence. "I am therefore
(continued his Honour) of opinion 'hit the order
of the Master must be reversed: Ihave come to
that conclusion on the first question raised, al-
though I am also of opinion. if the argument of
counsel for the official manager was well founded,
that James Sadl€ ir was the agent of the Irish
seareholders in respect of the contracts entered
into with the English shareholders, that the con-
tract was vitiated by fraud. I have not decided
whether the Gth of George IV., a. 42, sec. 22, ap-
plies to this case. It has been contended that that
section is only applicable between credit Ors and
shareholders, and not as between shareholders
inter se. If it is applicable as between shareholders
inter se, it would put an end to all question in the
case, but I do not consider it necessary to decide
that point. There is, I believe, no corresponding
section in any act in force in England. The Mas-
ter's order will be reversed."

In the course of the judgment, which occupies
seven columns of the Mail of this evening, the
Master of the Rolls read with marked emphasis the
following extraordinary letter, addressed to James
Sadleir 1 y John Sadleir ; it bears date " London,
Dec. 31, 1855," a few weeks previous to the final
smash of the Tipperary Bank :

TIPPERARY JOINT-STOCK BANK.
"My dear James,--The a n‘..ounts should be made out
treating the paid up capital as 100,0001. on the 31st of'
DeCember, 1854 ; therefore the requisite number of
shares to make this account square should be entered as
vested in A. Ferrall, Esq., and he should be debited ac-
cordingly in an account in respect of the shares.
" The `reserved fund' should he treated as 14,072/.
Os. ';.)) on the 31st of December, 1854.

'f It wi l not be requisite to print and circulate among
the Irish shareholders a h&ance-sheet, but, as all the
English shareholders are in the habit of getting from
every bank in which they bold shares a printed balance-
sheet each half-year, we must give them a printed
balaolce-sheet at least once a-year, and for the year end-
ingthe 31st of De %, 1855.
". By this means the present English shareholders will
dmible their present holdings in the Tipperary Bank,
and I dare say the balance of the 100,0001. of stock will
be Gisickly taken up.
'!Now, I know many of the English joint-stock
banhs, in order to give a good appearance to their ba-
lanCe, have cona'antly trebled the amount of their
balances, &c., by making a ,er es of entri-s, whereby
they appeared to have assets and liabilities to four times
the amount they really poaseseed or hart. This has been
alway kept very quiet, and what at first was a kind of
ficti m became gradually to be bona fide.
'+l enc'ose you the figures I gave Law (i. C., Farmer
John Law), and some few others, and the balance-sheet
for the year ending the 31st of December, 1855, should
he framed so as to tally with this balance-sheet for the
year ending the 31st of December, 1854.
increase of about 30,0001. in the item of CUP
tomters' balances, &c.. should be made to appear. The
item 'trade fixtures' should be increased or decreased as
youl considered best,

"'The way to show the customers' balances up to, say
759,223/. 16g. 2d., or thereabouts, would be, of course,
by crediting c. rtain accounts—deposit, or current ac-
counts, or b.th, and debiting certain other accounts for
:urns which in the whole would represent the same.
`'.For example, six or seven deposit receipts may be
issued to me for such and such sums, amounting in the
wl;ole to 400,000/. or 500,0001, and then four or five
accdiunts might be opened, such as-
1. 'The Scnith-Eastern Swiss Railway Company £163,000
2. The Prussian Coal Company 157,000
3. Toe Rome and Frascati Railway Company 36,000
4. The Grad Junction Railway Company 48,000
5. The East Kent Railway Company

£561,000
and each of the foregoing accounts might be debited with
advances made to me as representing each of said com-
panies to the extent of the sums I set opposite each of
the five accounts, and which sums would amount in all
to 501,0001.
".Then the deposit receipts for 21,5001. granted to
Rickhouse might 13 added, and I should be debited
with said sum in an account called John Sadleir, trustee
in the Backhouse mortgage.

" All the foregoing accounts would be looked on as so
many trust accounts obtained by arranging to advance
as much as was received ; and as the bank could not be
called on to pay any of the deposit receipts so long as
one penny was due on any of the accounts, the safety of
the bank was perfect, and the question of interest both
ways could be so adjusted as to w• rk out enough of profit
to enable the bank to pay the 6 per cent, interest and 3
per cent, bonus on the 100,0001., and to carry to the re-
serve fund a gond sum—say, 5,0001.
" 1 hope you will see this matter in the light I do ;
perhaps I have not sufficiently explained the ease, but I
are sure I am right, and tear the whole thing can be so
managed as to defy any niicisin, it such should be
started, but of court ewe should nut court any. When
Igo over I can exp'ain ad. The books should be kept
open for the requiit. entries.
" There is nothing to prevent the Tipperary Bank
from doing what bar, been done in the Bank and the
Batik, and the Bark, and that is all I advise,
v;7, , to (mon two aceountstor A 11 ; to credit one account
as havi, g received from A B 100,0001. on deposit ; to
debit the other account 100.0001., as having lent A B so
ranch on the security of his depo,it receipt, and his per-
sonal security, of course ; in every case the Tipperary
Bank should receive the deposit receipts and retain same
as ,eourity.

"F. Law will send or Mr. Kelly the account of the
money got o❑ placii 4 o' shares, and not previously ac-
counted f, r.—Yours affectiuuately,

" T. SADMR.
" I enclose the prospectus. I did not see the paper
containing reference to O'Shea."

THE RAILWAY FORGERY CASE.

James Montgomery Knighting, who was arraigned
last'evening, and pleaded not guilty to ten several
Lim charging In with various forgeries,
was placed at the bar of the Commission Court
this morning, and a jury was about being empan-
nelled to try him, when the Court directed the
prisoner to be put back, it having transpired that
the learned judges were shareholders in the Great
Southern and Western Railways, and therefore
felt reluctant to try the case. Under these circum-
stances a trial will not be had until it has been
ascertained which of the remaining common law
judges who is not a shareholder will consent to
preside.

-
CONSECRATION OF ST. ANDREW'S CHURCH, LAMBETH.
—The newly-elected district church, dedicated to St.
Andrew, in Princes-street, Upper Stamford-street,
Lambeth, was consecrated yesterday morning by the
Right Rev. the Bishop of Winchester, in the presence of
the leading clergy of the parish of Lambeth and a great
many of the more respectah:e inhabitants. The bishop
was received by the Rev. Mr. Lingham, the rector of
Lambeth, and other clergymen of the parish. The sacred
edifice, which has been erected in the Gothic style, con-
tains no galleries, but is suficiently capacious to seat
760 persons. The cost of the structure is 8,5001., the
amount being principally raised by voluntary contri-
butions.
Ointr

'T 1-11ollowx

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