The Sun.
London, England, 1845-10-17 00:00:00

THE GLASS _DUTIES.

It was decided some time since, on an application of an ex-
tensive importer of lunette and of her glasses used by the
watch trade for covering the faces of watches, by the Cus••
toms' authorities, that these glasses were not be deemed
flint cut glass, according to the express terms of the Act of
last session, containing the repeal of some, and alteration and
reduction of others, of the Customs' duties, and therefore liable
to the duty of Bd. per lb., but were to be admitted under the
head of" wine glasses, tumblers, and all other white flint
glass goods, not cut, engraved, or otherwise ornamented," at
the lower rate of 4d. per lb On a subsequent application of
some other parties for the Act to be similarly construed in re-
spect to glasses or discs imported for the purpose of being
used as glass. s for telescopes, opera-glasses, and various otlisr
optical instruments, on the ground that they were of a similar
character to the watch glasses alluded to, and were therefore
fully and justly entitled to be admitted at the same rate of
duty, viz., 4d. per lb., it was decided after a considerable amount
of deliberation on the natter, and after the opinion ofan eminent
metropolitan manufacturer of glass ware bad been requested
and received on the subject, that they must be considered
" flint cut glass " within the meaning of the Act, and must
therefore be in fiiture charged with the higher rate of Bd. per
lb. Since this decision on the latter description of glasses,
considerable difference of opinion, it appears, has existed,
even among the revenue officers themselves, as to whether it
was intended by this latter order that watch-glasses should
be charged with the higher rate, in contradiction to the pre-
vious order made in their regard, or whether they were to
pay the lower rate, in contrattistinction to the glasses for
telescopes and optical instruments generally, the intention of
the Board being differently construed by the officers—some
leaning to the former, and others to the latter opinion. In
this state of uncertainty a quantity of watch-glasses, recently
imported, were a few days ego detained by some of the
revenue officers for the higher rate, not so much for the pur-
pose of messing that rate of duty, as that the question might
be sat.sfactorily settled, in order to guide both the importers
and the officers in respect to future importations of the article.
The misty has since made a representation to the Board on the
matter, setting forth the facts of the case, a, d urging that
these watch-glasses are not cut within the meaning of the
Act, which implies that glass, to he liable to the high rate of
Bd., must be cut, as the term is understood by the glass-trade
generally, that is, cut for ornament, in various shapes or
forms, which greatly enhances its value, and not, as in the
case of these articles, when it is simply moulded and cut
round the edges, with a machine or otherwise; in order to
make it actually fit for its intended purpose; and it has been
decided, after a full consideration of the matter, that these
watch-glasses are equally liable v ith the other description of
glasses used for. optical instruments, and are to be charged in
future also with the higher rate. The Act directs that all
flint cut glass, flint coloured glass, and fancy ornamental
glass rTwhatever kind, shall be chargeable with the duty of
Bd. per lb. It is considered, therefi re, that it &es not follow
that glass must he flint cdoured, or fancy ornamental glass,
to be chargeable with that duty so long as it be flint and cut
glass, each distinctive article being equally chargeable, and
that, therefore, watch-glasses, being flint cut glass, are sub-
ject to that rate of duty, and further, that this duty of Bd.
per lb. cannot be legally considered to be confined to glass
cut for ornament only, but that the proper construction of
the law is, that cut glass, whether for ornament or otherwise,
is liable to the high duty, and that glass simply blown, only,
is admissible at the low duty. This decision is of much im-
portance to the glass trade; and watch-glasses will, from the
present time, equally with optical glasses generally, be
charged on importation with the rated duty, as flint cut
glass, of Bd. per lb.

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CHARGE of INCENDIARISM.—At Chelmsford Petty
Sessions on Tuesday, Charles Murrells, labourer, was brought
up for final examination, on the charge of having wilfully
caused the tire which occurred on the 13th ult. at Old Park
Farm, Great Witham, in the occupation of Mr. Isaac
Livermore. The evidence in this case was extremely volu-
minous, but the facts may be gathered from the following
abstract :—The fire occurred a few minutes after one o'clock,
A.M., and was first discovered by Edward Lake, the bailiff,
who lodged in the house. On the firs' alarm being given,
Mr. Livermore mounted a horse and proceeded to Duemow
for the engine belonging to that parish. On his return,
nearly the whole of the farm premises, with a large quantity
of grain, hod been reduced to ashes. He saw the prisoner
near the pond, and, observing him to be in a state of per-
spiration, remarked that he appeared very hot, to which the
prisoner rejoined that he had been running. Mr. Liver-
more's reasons for suspecting the prisoner arose' from a
threat which he used when discharged from his service for
some misconduct. The prisoner upon that occasion re•
marked, that it was all very well, but it should not end
there, and that he would make him remember it. The pri-
soner, it was stated, lived at North End, about a mile from
the farm, through the yard of which there is a thorough-
fare from Pleshey to North End. Police-constable Peck, who
was at the premises a shoat time after the fire broke out,
stated that the prisoner came into the yard in about an hour
after. Witness had not seen him there before. About two
months previously witness was sent fir to turn the prisoner
off Mr. Livermore's premises. when he said, "Never mind;
I'm —if I don't tix you. This shan't end here. I'll cer-
tainly make you remember this." Another threat made use
of by the prisoner was proved by V illiam Bell, who stated
that in a conversation with the prisoner during the harvest
the latter said that he might have gone back to Mr. Livet-
more's again, but that there would hello work there iu the
winter, because the corn would soon be out. John Witney
stated that he saw the pris tier at the Butchers' Arms beer-
shop about ten days after the fire, •He asked ithesi is by
the people suspected him, when witness told him the easo,.
was because he had threatened Mr. Livermore; on is hich
prisoner ',replied that he had threatened to burn him up, but
did not mean it. Other witnesses were examined to show
that the prisoner left Pleshy about a quarter to 12 o'clock en
the night of the fire. He was then about three miles distant
from his house. The prisoner's defence was merely the
general denial of the charg.. The Bench decided upon com-
mitting him for trial at the next assizes.
Lord Brougham ha, arrived in (7/ rafton- street from
Brougham Hall, where his Lords Lip has been entertaining a
succession of visitors. The Noble Lord intends p.vceeding
to his seat in the South of France.