The Sun.
London, England, 1845-02-06 00:00:00

erbtrti Ntittion

SUN OFFICE, Seven o'clock.

EXCHEQUER.--(THIS DAY.)
THE ALLEGED FRAUDS UPON THE REVENUE,
THE ATTORNEY-GENERAL V. SMITH.

• (Continued from our Afternoon Edition.)
Daniel Wentworth Thornton—ls a supervisor of Excise.
Surveyed the premises of Mr. Smith from the 29th of Sept.,
1838, to May, 1843. Produced the last entry under which
they worked, on the 16th of September, 1840.
Cross-examined by Mr. KELLY—When he surveyed the
premises he was generally there from eight to nine hours
a day. The officers on the premises were himself, another
officer, and the supervisor.
To Mr. Baron ALDERSON—Was then an officer—is now a
supervisor.
To Mr. KELLY—These were always present when a charge
was taken. There were always officers there during the
distilling week. That was not constantly the case during
the brewing week. The officers examined the premises
sometimes at night. They could do so at any uncertain
time, if they thought its necessary to take the distiller
by surprise. Did not know how long the premises had been
u.ed as a distillery. The officers knew that there
was a water pipe for :supplying water from the large reservoir
over the granaries. That reservoir was capable of containing
several hundred thousand gallons of water. It was supplied
by the East London Company. A vast quantity of water
was necessary for the purposes of a distillery. The stables
at the opposite side of the road and the dwelling-house were
supplied from that reservoir. Did not know in what way
the rectifying distillery of Mr. James Smith was supplied.
Was never before aware that it was supplied from a branch
pipe from the said reservoir. All the cocks and pipes in a
distillery have, according to the Act of Parliament, parti-
cular colours to distinguish the liquid which passes through
them.
Mr. KELLY—We have heard a great deal about spirits
passing from the vat No. S in the distillery to No. 17
in the rectifying-house. Point out these on the model.
(The witness did so, and also showed the plan of
the reservoir in the building, on the top of which was
the above-mentioned reservoir.) After the spirit was
deposited in that receiver, the Excise had done with it, ex-
cept that the spirit, when the manufacture was completed,
and thus passed into that receiver, was dipped, and the quan-
tity to be charged with duty was ascertained. After that the
- Excise had done with it. 'the officers had to ascertain whether
the quantity of spirit corresponded with the quantity of wash
from which it was made ; 1(X) gallons of wash, at 50, was
calculated as capable of yielding 10 gallons of spirit, but it
. ought to yield more. lithe product was less, the charge was
=vie on the wash ; that is, up to 10 gallons. If it exceeded
10, the excess was charged up to 124 gallons. If the
excess was more than a gallon, and a fourth above
that, it was inferred, according to the 71st section
of the Act, that fraud had been committed. After
the officers had once charged upon the spirits in the
rece've: they (it r.o:, make shy other c'iarge uroa it when
removed to the larger vats. At every distillery the spirits
in the receiver was guaged two or three times a day or oftener.
When the spirits was removed to the vats, stock was taken
by the officers about once a fortnight. The spirit was re-
moved from the receiver to the vats by pumping it out. In
the vats the officers might examine it at any hour of the day
ornight, and as often as they pleased. Knows enough of the
business to be able to say that the quantity of spirits pro •
duced varied with the density and strength of the wash and
the qaulity of the grain.
Re-examined by Mr. JAMES—Stock was taken once a fort-
nigl.t. Witness knew nothing of the underground pipe lead-
ing t o the t ec&ving -lit use. A different set of officers attended
to that e•tablishment.
Some time was then occupied in reading the description of
the premises and utensils returned, according to the Act, by
the defendant to the Excise authorities.
Mr. William Morland, a land-surveyor, examined by Mr.
Jana-Is—He made the model in Court, on a scale of three-
eighths of an inch to a foot. The pipes are all made to the
same scale. A part of one end of the premises was omitted.
Cross-examined by Mr. KELLY—In the model two-thirds
of the tank were left out, because otherwise the model would
be too. large. Did not know enough of the business to be
able to say what became of the water which was conveyed
by the pipe under the road to the rectifying-house. The
whole of the premises (the rectifying-house) and the vessels
were supplied from that pipe, with the exception of a spirit
vat in the cellar. The pipe had no connexion with the spirit 1
receiver.
Joseph Drinkwater, examined by Sir THOMAS WILDE—IS
Supervisor of Excise of Stepney second division. Took charge
of Mr. Smith's premises in March, 1842. Left it in August.
Was also absent from December to January, when helreturned,
and remained in survey of the distillery up to June last. Had
examined the reservoir and ascertained there was an error
in the drip before taken. The model in Court is a correct
model of the premises. The entrance to the rectifying-house
was in Brick-lane. It was surrounded by a wall which sepa-
rated it from the distillery, with which there wasno apparent
communication. In the distillery there were two very
large water-tanks. In Brick-lane there were very
large stables, in which the horses belonging to the two
establishments, the distillery and rectifying-house, were kept.
All the carts he had ever seen belonging to either establish-
ment were marked with the same name—Thomas Smith
and Co. The processes of distilling and brewing were not
carried on at the same time, but in different weeks. In
brewing, when the water was put to the grain, it was called
worts. The vessel was called the under back ; from that it
was conveyed to the coolers, and from them ran into the
wash back, in which the process of fermentation commenced.
The strength of the wash was ascertained by its specific
gravity. After that was ascertained, the distiller was allowed
to add yeast or other ferment to it. After fermentation
commenced the gravity diminished ; but no charge
was estimated until it went to the still. It was
then estimated according to the attenuation that
had taken place in the process of fermentation ; that is,
the difference of specific gravity from the first to the last.
The change was made for one gallon of proof spirits for
every five degrees of attenuation upon a hundred gallons of
wash. The receiver had glass sides and a glass top. It
was not an exact level, but was somewhat inclined. The
quantity in the receiver was ascertained by the dipping rod,
which was dipped into it through an opening in the top,
which was covered with a brass plate at other times. The
quantity contained in the sloping span was ascertained by
measuring in water to the length of the level. Witness first
took the drip by measuring in the water in September, 1842.
He measured in 260 gallons, and the dipping rod told an in-
clination of four inches six-tenths.
To Mr. Baron I:OLEE—It required 260 gallons of water to
rise to the level of the highest part of the bottom.
To the LORD CHIEF BARON—The dipping-rod having
shown an inclination of four inches and six tenths to be
covered by 260 gallons, in making the charge that quantity
was counted for the first four inches and six-tenths shown by
the dipping-rod ; and the remainder of the charge was cal-
culated by the dimensions of the vat and the height of the
contents. The drip taken before was set down as four inches
stve 1 tenths, with the same quantity of water. That one-
tenth difference in the calculation made a difference of about
nine gallons in the estimate of the charge. A part of the re-
ceiver was'sunk in the ground. The place wl:ere it stood was
very dark, and in taking their charge the officers were
obliged to use a lamp. The place altogether was very in-
convenient to them.—(The witness explained by the model
the position in which the officers stood when using the dip-
ping-rod, and pointed out the alleged inconvenience, which
we could not explain without the same means.)—The depth
oft :e receiver was 45 inches ; the spirit was pumped up from
the receiver into the vats. Two of the vats were over the
receiver. The vat No.B was the furthest from the receiver,
'from which the spirit was pumped into it, through a pipe 26
or 28 feet long. There was an Excise lock upcn the pump, and
when thereceiver was exhausted the pump was locked.
He knew the large water tank over the granary, front which
a pipe ran the whole length of the ailding. A branch
from it led into the spirit house, and to a small tank tinder
the vat No. 8. That small tank was entered in the Excise,
both as a spirit and a water-tank. From that there was a
pipe which crossed under the carriage way into the
rectifying distillery, where it met with another pipe,
and a branch front these led to the liquor back.
Sir T. \WILDE—you mean the water back? Witness—Yes;
liquor always means water.
The CHIEF 13AI:use—Then I have been all along following
you in a mistake. I thought by " liquor" vou meant spirit.
The witness then pointed out the course of these pipes
and their ramifications in the two eistaiblishments. In
several places there were cocks by '
retthtte bwrwater
eoar
other fluid could be stopped off which
from di
After the junction. pipe which crossed
underfftehe road entered
the rectifying-house, it went on to the rotomthallo. 4,
in which there were no spirit vats. But
went next into the spirit store-house,
No.
It ea pip
m de-
there communicated with almost all the vats.
municated directly with the vats from No. 14 to No. 1^
and seat off branches to the others, and to the receiipse-earanici
the wormhead. There were cocks to all these p
branches, by which the water could be stopped off from anyan
or all of them. The principal pipe, from which the junction
pipe cross( d under the road Joined the main of the Fa a London
Water Compaey ; but the junction-pipe and the branches
in the rectifying-house had no connexion with the water. main.
There was a trough which traversed the top of the distillery
from the large tank, and crossed over the carriage-way, into
the rectifying-house, where it supplied all the worm tubs.
The worm tubs in the distillery were also supplied from it.
In the rectifying-house there was a small tank which was
filled with water pumped up from the worm tubs, by the
same machinery that worked the pumps in the distillery.
In October, 1843, being in the rectifying-house, with
two surveying examiners, Cameron, and Frankish, and at,
officer, Batten, they noticed that water was coming into
the worm-heads. It was about three days after that he gave
directions ti open the ground. It was on the 14th of October
they first observed the water in the still-heads. On the 15th
they saw Mr. George Smith, the defendant. Mr. Cameron
asked hint if there was a communication between
his distillery and his brother's rectifying-house ?
lie replied, 4 You arc not goin, to catch me." Cameron
observed that " no doubt Mr. Smith had heard from his
brother what occurred at the rectifying--house the day be-
fore; but that all they (the officers) wanted to know was,
whether there was a communication between the two pre-
itnt:::.'; (The witness here obtained permission to refer to
ter.)
es which he made of the conversation immediately af-
r.) In answer to another question front Mr. Cameron, Mr.
Smith said that "
the troughs which a pipe from the large tank supplied
two premises,
with
the water
with every part of the
all the houses in the neighbourhood."
main, and consequently with
water to be stopped, by,' ibourhood." They then caused the
tank from which the ait'eurttiTg a plug in the hole of the
pipe into the troughs ; and red through the downright
going into the rectifying_
they found that the water still flowed fur
which leeat(.ls. The next day
five minutes in the worme-
.ritetdsiti in the rectifying-
they traced the pipe,
from the distillery, to all then
itehpeipe cause front
the rectifying-
housew
copyat e ro-
of
whatlain.
house. They were not then aware that
the distillery. They thought it came from
Mr. KELLY—Are those notes original, or a
you first wrote? Witness—They are the Original.
Mr. KELLY then asked to look at them, but the Chief
ien
s
Baron said that the Learned Counsel could not have them
until the witness had fildslied using them. They were not
• evidence, but only used to refresh his memory.
Cross-examination resumed—Had suspected before that
there was a pipe underground communicating from the dis-
till ry t ) the rectifying-house. On the 17th, from all they
Lad observed, th -y determined to open the ground, and they
proceithd to do so in the rectifying-house. They
traced the pipes there to the junction-pipe leading
tom the distillery. Mr. Cameron went in the meantime
to Mr. G. Smith, the defendant, and stated his intention of
opening the ground in the distillery. Mr. Smith at first said
that they should wait until they had done in the other house,
at he wished to employ the same men. Mr. Cameron per-
sisted, and, after a time, Mr. Smith gave hint the men to do
from
the work. On that night some one took out a plug the
4 • • ain, and flooded the excavation in which they had
iiirEWS.l.. • ~,, he pipe that day.
- er
,-.-r-77( :,F, ' iir,f,y-You must not charge us with what the nat j
_r-..._ ./cokOanr elid.
k.,7
..„•,:rt..4,-. a ":\,.,ExtiotirOtion resumed—On the 18th and 19th they traced
r,......_
.... „",..„0„.: fleksgp*Across the road, and the whole way to the granaries..
'F-• 1.--4',.„,%,'0;‹..r..06inif-ithen said to Mr. Smith that he thought it
i
o<V.."'''' --veotildliell)ossible to transmit spirits from the distillery
\ , -t-
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