The Sun.
London, England, 1835-04-14 00:00:00

PROPERTY.

104: The revenue derived both from the tolls taken at
markets and fairs, and from the town dues, is a subject of
general complaint, grounded, as well on the consideration
that the money thus levied is seldom applied for the benefit
of the community, as on the vexatious and injurious nature
of that kind of taxation. This arises, in some places, from
the exorbitancy of the tax, in others from its tendency to
limit the trade of the port. A striking instance of the latter
evil is seen at Bristol. Sometimes the dissatisfaction is in-
creased from the consideration that the individual who takes
-tolls to his own use discharges no equivalent duties.
105. The exemption from tolls or dues payable on the
exportation or importation of goods, in some of the great
commercial towns, constitutes the most valuable privilege
of the free merchants, and is at the same time strongly
complained of by the merchants who are not ffeemen. In
Newcastle, the payment of these tolls has made a difference
to a merchant of 450/. annually. In Liverpool, one mer-
cantile firm has paid to the town dues more than 1,400/. in
one year. In some towns, as at Bristol, a merchant, by
the payment of a fine, may be admitted to the freedom of
the city, and thus relieve himself from many of these op-
pressive charges ; but in other towns, as at Liverpool, the
corporation has, of late years, refused to sell the freedom,
and consequently the tolls remain a permanent tax upon

the non-freemen merchants. In connexion with this im-
portant part of the subject, it will not be forgotten, that the
freedom, whether purchased or not, conferred an exemption,
not a monopoly. Whatever may have been the origin of
the tolls, in many cases they are now paid Without any
equivalent consideration being rendered by the corporations
which enforce them. At Topsham, where the corporation
of Exeter levy quay dues, vessels are compelled to incur
the expense of lighterage, because they cannot approach
-the wharf, in consequence of the neglect of the corporation
to cleanse the river.

106. That part of the revenue which arises from fines
levied on persons for refusing, to serve corporate offices is
also a source of reasonable complaint where such fines have
been levied, not for the purpose of compelling persons to
serve the offices, but for the sake of increasing the funds of
the corporation.
107. By some corporations a revenue has been occa-
sionally derived from very improper sources. The corpora-
tion of Tiverton had for many years an allowance from the
receivers-general of the county of Devon, which allowance
was stipulated for by the corporation, as a consideration for
the exercise of their influence with one of the capital bur-
gesses in obtaining the appointment. In numerous instances
individual corporators were accustomed to receive pecu-
niary allowances from the patron of the borough. These
sources of emolument have probably ceased in great mea-
sure since the passing of the Reform Act, and a principal
inducement to belong to the corporate body in,many places
has been thereby taken away.
108. The evils which have resulted from mismanagement
of the corporate property are manifold and of the most
glaring kind. Some corporations have been in the habit of
letting their lands by private contract to members of their
own body, upon a rent and at fines wholly disproportionate
to their value, and frequently for long term of years. Others
have alienated in fee much of their property for inadequate
considerations. At Cambridge practices of this kind have
presiailed to a very great extent. In large towns such
malversations are less frequent, the most striking defects in
those places not being the clandestine appropriation of the
corporate property, but carelessness and extravagance in
the administration of the municipal funds, and an exclusive
distribution of patronage among friends and partisans.
109. In some towns large sums have been spent in bri-
bery and the other illegal practices of contested elections.
During the election of 1826, the Corporation of Leicester
expended 10,0001. to secure the success of a political par-
tisan, and mortgaged some of their property to discharge
the liabilities incurred. In Barnstaple and Liverpool the
funds of the Corporation have been wasted in defending from
threatened disfranchisement a body of freemen who had
been proved guilty of bribery.
110. In general the corporate funds are but partially ap-
plied to municipal purposes, such as the preservation of
the peace by an efficient police, or in watching or lighting
the town, &c. ; but they are frequently expended in feast-
ing, and in paying the salaries of unimportant officers. In
some cases in which the funds are expended on public pur-
poses, such as building public works, or other objects of
local improvement, an expense has been incurred much
beyond what would be necessary if due care had been
taken. This has happened at Exeter in consequence of the
elan of avoiding public contract, and of proceeding with-
out adequate estimates. These abuses often originate in
the negligence of the Corporate bodies, but more frequently
in the opportunity afforded to them of obliging Members
of their own body, or the friends and relations of such
Members;

111. Some Corporations consider that their property has
been vested in them solely as trustees for the public ; but,
in most cases, this truth is-acknowledged only when forced
on their attention, is received with difficulty and qualifica-
tion, and is continually forgotten. Few corporations ad-
mit any positive obligation to expend the surplus of their
income for objects of public advantage. Such expenditure
is regarded as a spontaneous act of private generosity,
rather than a well-considered application of the public
revenue, and. the credit to which the Corporation, in such
a case, generally considers itself entitled, is not that of ju-
dicious administrators, but of liberal benefactors. Even in
these cases, party and sectarian purposes often prevail in
its application.
112. From this erroneous but strongly rooted opinion,-
that the property of the corporations is, held in trust for the
benefit of the corporate body only, distinguishing that body
from the community with which it is locallly connected, the
transition is not difficult to.the opinion that individual cor-
porators may justifiably derive a personal benefit- from that
property. At Cambridge, the practice of turning the cor-
poration property to the profit of individuals was avowed
and defended by a member of the council.

113. This principle has been undisguisedly adopted in
few corporations compared with the number of those in
which it is indirectly acted upon. Some sense of impro-
prietycinclicated by the secrecy with which such transac-
tions are conducted, has accompanied the execution of long
leases for nominal considerations, or the alienations in fee
of the corporate property to individual corporators. , Ad-
vantages of a -different kind are offered in the shape of
salaries to sinecure, unnecessary, or overpaid officers.
These indeed are less 'injurious to the character of the in-
dividuals who profit by them than direct misappropriation,
as custom has been supposed to sanction them ; but the
loss to the community is the same. A system of lavish
expenditure of this kind, which is found in many of the
important corporations, is more extensively mischievous
than actual peculation, because there is no.want of persons
willing to profit by it, at th• same time that the direct ap-
propriation of the capital, instead of the, income of the cor-
poration, is generally contemplated as a fraud upon the
public.
114. The salaries to the corporate officers in a great
many instances are not at all commensurate with their
duties. The allowance to the. chief officer is_ often very
large, and it is well understood that he is to expend it in
public. entertainments. The practice of having periodical
dinners and enter tainments for the members of the common
council and their friends, the cost of which is defrayed out
of the corporate funds, prevails almost universally. In
some places a considerable part of the revenues of the cor-
poration appears to have been devoted to such purposes.
An opinion was obviously entertained at many places, that
any degree of, expenditure for such purposes might be jus-
tified, if the corporation restrained itself within the limits
of its permanent income, and didnot tax the inhabitants to
supply the means of such expenditure.
115. With the custom of conferring salaries that must
be considered exorbitant, even when the officers chosen are
competent to the propei discharge of their duties, may be
classed the practice of bestowing important and high sala-
ried situations upon incompetent persons ; both are among
the many evils arising out of the system of self-election and
irresponsible exercise of patronage.
116. Conduct of this description would probably have
been checked by the mere force of public opinion, if the
corporate accounts had been subjected to the scrutiny which
must have resulted from the publication of them, and a
complete prevention might probably have been effected, if a
-practical control had been imposed of the same kind as that
possessed by parishioners over the expenditure of their
churchwardens and overseers.
117. The debts incurred by many corporations have
been swelled to their present amount by most negligent and
improper management. At Berwick-upon-Tweed, where
the freemen manage the affairs of the corporation, and pos-
sess commons of the value of about 6,0004 per annum,
they have borrowed money expressly for the purpose of
dividing it amongst themselves.
118. Many of the close corporations have become in-
debted to the patron of the borough for sums of money
advanced to them for municipal and other purposes. At
Bodmin a debt of this kind, though not entered on the
books of the corporation, has been recently demanded, and
satisfied by the alienation of a considerable portion of the
corporation property. We are at a loss to understand from
what sources even the inconsiderable expenditure of many
of the smaller corporations can be provided for since the
passing of the Reform Act. At New Radnor the revenue
of the corporation is collected by the agent of the patron,
and paid to the patron's account, without any interference,
by way ,of order or allowance,
.on the part of the corporate
authorities. The same thing formerly happened at West-
bury. After the Reform Act, the patron, who is also the
recorder of Westbury, desired his agent to relinquish the
management of the corporate property, and it is now re-
ceived by the mayor. A case exactly similar has occurred
at Camelford.

At Tewkesbury, the corporation being insolvent, and
having compounded with their creditors for a payment of
6s. Bd. in the pound upon the amount of tfieir debts, the
recorder, who was also Member of Parliament for, the
town, advanced 2,000/. to effect the payment of this com-
position, taking as a security a mortgage of the whole pro-
perty of the corporation, which produced an income of
221. I Is. Bd. per annum, with a reversionary interest in the
market-house and other buildings, at the end of about 60
years.
SPECIFIC TRUSTS AND PATRONAGE.
_ _

119. Besides the property applicable to all municipal pur-
poses, various funds and revenues have been intrusted to
corporations for specific objects.
Tolls and dues, for instance, have been granted for objects
of local utility, as the maintenance of a navigation or a
harbour, and they have been granted exclusively for such
purposes. Financial abuses of the same nature as those
which we have already reported are found in the manage-
ment and application of these funds. •At Lincoln, river
tolls were expressly granted for the maintenance of a navi-
gation. The navigation has been neglected, to the great
injury of the city, and the tolls have been converted into
private property. The corporation of Bristol, by order in
common council, dated 20 May, 1606, imposed a tax of
wharfage on all merchandise brought to the city, for the
repair of the quays, wharfs, and bridges, in and about the
city. A Parliamentary title to this and other tolls was ob-