The Sun.
London, England, 1858-09-23 00:00:00

SURREY SESSIONS.—Sept. 22.

EXTENSIVE DEFALCATIONS OF AN INCOME AND
ASSESSED TAX COLLECTOIt.
Mr. Henry Burbridge, 40, for many years an ex-
tensive builder at Richmond, in this county, and
recently assessor and collector of income and
assessed taxes in that parish, was indicted for
having unlawfully and without the authority of the
Income-tax Commissioners obtained various sums
of money from several persons in Richmond, with
intent to defraud her Majesty's Commissioners of
Inland Revenue. There were other counts in the
indictment varying the offence.
Mr. Hurrell, instructed by Mr. Jacobi, prose-
cuted on behalf of the Crown ; and Mr. Thomson,
instructed by Mr. Hall, for the prisoner.
The court was crowded during the proceedings,
which lasted several hours.
Mr. 0. B. Harrison having opened the pleadings,
Mr. Hurrell said that he with his learned friend
appeared on behalf of the Crown to prosecute the
prisoner for a very serious offence. Mr. Burbridge,
who now stood at the felon's bar to answer these
charges, had for a long time carried on an exten-
sive Imsiness as a timber merchant at Richmond,
and so is his character that he was appointed
by the Commissioners of Inland Revenue to the
office of assessor and collector of income and as-
sessed taxes -for the parish of Richmond in 1854.
He continued to hold that office virtually to the
month of December last ; but it is the custom of
the commissioners to re-appoint the collectors every
year, and the re-appointments are made at the
close of each financial year, on, the sth of April.
The prisoner was not re-appointed on the sth of
April, 1857, but he continued his duties in order to
close the outstanding accounts for the year 1856,
and remained in that position until the 12th of
December, 1857, when his accounts were investi-
gated by Mr. Sells, the surveyor to the district,
and it was ascertained that his defalcations
amounted to £713, which lie admitted. In
consequence of that discovery the commissioners
exercised the power vested in them by act of Parlia-
ment, and committed Mr.Burbridge to Horsemonger-
lane gaol until he paid the money. It afterwards
was ascertained that he had received a considerable
portion of the taxes due in 1857, after he had ceased
to be the lawfully appointed collector, therefore he
was now charged with obtaining the sums in ques-
tion by false and fraudulent pretences. He then
called—
Captain Robert Henry Wood, who said that lie
resided at No. 8, Pembroke Villas, Richmond-green.
He was the owner and proprietor of several houses
in Richmond, which were subject to schedule A in
the income tax. He knew the prisoner as a builder
and collector of income and assessed taxes for tho
parish of Richmond, having frequently paid him the
taxes. On the 20th October, 1857, he received a
notice from him that he was indebted in the sum of
£7 12s. for income and assessed taxes. Witness
went to his house and paid him, when the prisoner
handed him the receipt produced. (The latter was
put in ; it was a regular printed one, but the figures
in the years were altered with a pen from 1856 and
1857 to 1857 and 1858.) On the 31st May last he
paid the same taxes to a Mr. Sloman, who was au-
thorised to collect it by the commissioners, conse-
quently lie had paid it twice.
This witness was cross-examined by Mr. Thom-
son, but nothing material was elicited from him.
When he paid 'him in October, 1857, he believed
him to be still the authorised collector, or he should
not have done so.
Mr. J. C. Sells was next called. He said he was
surveyor of taxes for the Kingston district, of which
the parish of Richmond was a portion. The prisoner
was appointed collector for the latter place in 1854,
but was not re-appointed, as was usual, on the sth
April, 1857, consequently he had no right to collect
taxes for the latter year. He ceased to be collector
after the sth of April, 1857. On the 26th October
witness received the assessment for Richmond,
signed " Henry and John Burbridge, asscssors."

IMMONIIMMIN