The Sun.
London, England, 1869-11-12 00:00:00

PORTABLE FORTS.

The military correspondent of the Eastern Budget at
Vienna sends an interesting description of the new port-
able forts or watchbouse3 which are being used'against the
insurgents in Dalmatia. These forts are roughly fitted up
as barracks for about twenty men, with 1-inch iron plates
and are consequently musket-proof. The whole can be put
together or taken to pieces in a very short time. The
men sleep in hammocks. It might be worth consider-
ing whether these moveable forts could not be adopted
with advantage in New Zealand. The two-wheeled
bullock carts commonly used there would suffice to carry
the iron plates and screws required for the fort. and the
wood might be obtained on the spot.

THE IBERIAN UNION,
The last reports from Lisbon state that the question of
the Iberian Union has again been brought forward. In
spite of the former refusal of Dom Fernando, a strong
appeal has just been made to him, and it has received the
support of England. Dom Fernando is requested to
take the Government of Spain fol:one year, and after. the

expiration or that perioa h 0 IS to be; tree tO retie) and
transfer the crown to the King of Portugal. The latter
would reside at Madrid, and be at once King of Spain and
Portugal. The national party in Spain is opposed to the
annexation, and it has intimated to the King that it ne
accepted the Spanish crown. Lisbon would; pronounce his
dethronement.

IRELAND.

DUBLIN, Thursday.

The Cork correspondent of Saunders's News
Letter says that the murder on Saturday night in
that City, instead of exciting abhorrence, is openly
regarded with satisfaction, as the deserved punish-
ment of a " traitor to the cause." Et was not as-
serted that Callaghan had betrayed his fellow-
con3pirators, but that he had threatened to do so,
believing that he was not equitably dealt with by
the financiers of the brotherhood. Even the family
of the deceased do not bewail his death. On Mon-
day, when the assassination became publicly known,
a near relative of his was asked, " Is it true that Dan
was shot last night ?" The answer, coolly aud un-
concernedly returned, was, " So I hear ;" and to
the question, " Arid why was he shot ?" the laconic
reply was given, " I suppose he deserved it." The
Saunders's correspondent goes on to say : " But
even those in a class of society far above the mur-
dered Fenian publicly applaud the assassination.
Yesterday a petson of position, holding an im-
portant public office, openly declared, when
travelling in a train, that 'if Callaghan
were an informer his best reward was two lead
pills ; and he hoped more of theta would
get the same.' This is the feeling of an
individual wearing broadcloth, and is well
known to be that of hundreds of the well-dressed in
this city, who, if not sworn Fenians, are avowedly
open sympathisers with the conspiracy. While the
police are unable to procure evidence to justify
arrest, they are not ignorant of the circumstances
which led to the slaying of Callaghan, nor of the
parties who decreed his death, or those who were
selected to carry out the 'execution.' Callaghan,
who was a ' B' iu the 'I. R. 8.,' frequently com-
plained of not being pecuniarily recompensed for
the benefits he had performed on the scale that
others were rewarded, and gave hints that if not
more liberally dealt with it might be unpleasant to
parties whom the public little suspected. This was
a danger to be averted ; and the subject was, it is
said, discussed in the conclave of head-centres.
Passing over the other rumours afloat, it is sufficient
to say that Callaghan was met last Sunday evening
by two brothers,' who invited him to drink. They
went to a public-house at the south of this city.
There they plied the unconscious victim freely, and
then left the house. They passed over the Anglesea
Bridge to the centre of the city ; and in Noonan's-
place, a wide street connecting the south and
north channels of the Lee, they were accosted by
three other brothers,' to whose care the enter-
tainers confided Callaghan, to take him home.
With these be proceeded along Merchants'-quay,
over Patrick's-bridge ; but instead of conducting
him to his house at Anson's hill, which lay on the
left-hand side, conveyed him along Patrick's• quay on
the right-hand side, which is continued by Penrose's-
quay, at the extreme end of which the deed of
blood was done. From the evidence given at the
inquest there can be no doubt but that two of the
three companions fired into the skull of Callaghan,
and that they were not persons in indigent circum-
stances. It is stated that the offence of Callaghan
being condoned by the loyalty of his relatives to the
I. It. 8.,' a public funeral has been accorded to
his remains, which is to take place on next Sun-
day."

The Cork Examiner publishes a letter from a
" reliable correspondent," who states that he has
recently had a conversation with several of the
Fenian prisoners confined at Portland, and that
they are anxious that the amnesty meetings should
cease, feeling that the language used by many of
the speakers is calculated to prolong rather than to
shorten the duration of their punishment. The
writer intimates pretty plainly that the prisoners
are very much disgusted at the pretended zeal of
their false friends.

It is stated that a magisterial inquiry into the
murder of Morton by the Orangemen of Drumaloor
is to take place immediately.
No cause can be assigned for the attempted mur-
der of Mr. Thomas Mac Adam, of Ashrowe, county
Limerick, except that he had recently discharged
acme servants with whom fault had been found.
The outrage was committed at seven o'clock on
Sunday evening. Mr. Mac Adam was standing
with his back to the fire in a stooping position when
he heard a noise like the report of a pistol and the
slapping of something in the grate. He turned

round to look at the grate when a second shot was
fired, the contents passing over his head and lodg-
ing in the wall. lie immediately ran for his gun,
which happened to be loaded, and fired through the
parlour window, but without effect. On Tuesday
he received a letter, stating that his ancestors were
traitors, and warning him not only to sell out his
place, but to leave the country with his family
within a month. The writer warned him that, if he
did not comply with this order by the Bth December,
he would be a dead man soon afterwards. Mr. Mac-
Adam is neither a landlord nor an agent, but a gen-
tleman farmer.

CITY OFFICES COMPANY.

The half-yearly meeting of this company was
held yesterday at St. Clement's-house ; Mr. Alder-
man llakin in the chair.

The following special report of the auditors,
Messrs. Maynard and Price, was presented to the
shareholders :—" We have to report that we have
examined the books and accounts of the company,
and that we find the figures in the latter correctly
stated. We cannot, however, sign the accounts, as
we disapprove of the account called the Profit and
Loss Suspense Account.' This account is credited
with the amount received on extinguished shares,
which, in our opinion, clearly belongs to capital ;
and among the debits are various items which are
as clearly clrargeable to revenue. In other words,
a deficiency in revenue is made up out of capital.
If the shareholders should think proper to make
such an application of the above sum of £30,095
Gs. 2d. it is competent for them to do so, but
we, as auditors, cannot assume that such an ap-
propriation will be directed. The bonds of the
company that became due on the Ist of July
last, amounting to the sum of £300,000, have been
produced to us. These bonds have been cancelled,
and a receipt is endorsed on the back of each. We
have traced the receipts in respect of the new issue
of £200,000 bonds, and find that of this sum there
was paid to the company's credit at their bankers
the sum of £89,500. A further sum of £3,000
was invested by the company from their Lease-
hold Redemption Fund' in these their own securi-
ties, and the remainder, £107,500, was taken by the
holders of the original issue in exchange for those
due iu July last. We find the expenses of placing
this last issue (including commission, stamps, and
law expenses) amounted to £3,310 ss. 4d., and they
charged to the ' Suspense Profit and Loss Account'
before mentioned."

The CHAIRMAN, in moving the adoption of the
report and statement of accounts, said that, under
ordinary circumstances, his task would be very
short and easy. In face, however, of the special
report of the auditors he should have to enter into
more lengthened particulars. It would be seen that
the auditors did not question the accuracy
.of the
figures, but they have raised a question with re-
spect to the amount which had fallen in from the
forfeited shares. But it was clear to the direc`ors
that the mode in which the accounts were presented
was the proper form by which the proprietors could
be informed of this balance in their favour, for it was
a profit on the half year. He was able to show
that this application on the forfeited share account
was a proper application both from a mercantile
and a lawyer's point of view. The directors had
determined to take the best advice, and they had
obtained the opinion of Mr. Alexander Young, who
was an authority in the City, and they had also ob-
tained the opinion of Mr. Iforatio Lloyd, of kino.'s
Bench-walk. Mr. Alexander Young quite agreed
with the directors that the accounts were properly
made out, and that this was a proper mode to dis-

pose of the forfeited share accounts ; and Mr. 110-
ratio Lloyd, from a legal point of view, had also
ruled that this amount was properly carried to the
profit and loss account. (Cheers.) It would 1,
understood that the account for the Lombard-street
building was kept distinct from the other accounts,
the manner in which that building was adminis-
tered being a somewhat anomalous mode of pro-,
clueing rent. The directors had now 10 months
experience since the opening of that room, and
they considered that experiment, which the share-
holders had sanctioned, had been eminently suc-
cessful. (Cheers.) That room met a great want
in the City, and it was increasing its subscribers
week by week. The number of the subscribers
was now 1,500, and upon their lists were included
many of
,the most eminent firms in the City ; and
not only so, but even West-end
_firms were begin-
ning to find the value off-a central room like this-
The fact that it was appropriated by those for
whom it was intended, th it the receipts to the pre-
sent time amounted to £5,180, and that the num-
bers were still increasing, gave great hopes of 3
complete succsss. (Cheers.) That very morning
the directors had been engaged with the authorities
of the General Post-office, who had taken offices 111
the Lombard-street building, which were to be Oa'
netted with the General Post-office by means of
pneumatic tube. The working expenses of Law
bard-street had been greater this year than they
would be in future years, as many new things had
to be purchased this year which would not be re-
newed. He then went into the accounts With great
minuteness, and said that the directors now, a 5
they were starting afresh with a clear working V.*"
tem, would be able to practise other economies, 1°
the staff and otherwise. The secretary's and ac-
countant's positions would be filled by one pers°ll
and so save several hundreds of pounds. He wen
on to explain that the company would let the build
ings as far as they could at short periods, but tha
they should look to nothing less than to let theta a,
;
their full value when granting leases for seven (1_
fourteen years, or other periods. He assured the!
it would only require a moderate improvement
he
the company's lettings to enable the shareholders blue
derive some benefit from their investments, and
assured them that the best efforts of the director:
mould be directed to improve the property of th
company. He entered into a lengthened estiniatel
by which he came to the conclusion that the sne
holders would shortly find a balance for a divide!'
r;
He concluded by moving the adoption of the rep
and statement of accounts.

Mr. E. MASTERMAN seconded the motion.
Mr. A. YOUNG gave his opinion that the direct°
had made up the accounts correctly, and be c°ll-
sidered that the balance-sheet was very clear.
Mr. COPE objected to the large expenses is tha
management.
at e 5 ju
Another shareholder mentioned that estims-e
former years had not been adhered to, that au es:e
mate of £3,000 had amounted to £7,000, and w,be
estimated receipts had been greatly below "
figures which had been given. op'
The CHAIRMAN made a reply to the various
jeetions, and the motion was carried unanimously k:s
The proceedings concluded with a vote of thas
to the chairman.

L 1,57 FOR THE USE OF VISITORS 0

THE METROPOLIS.

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