The Sun.
London, England, 1842-03-26 00:00:00

THE SUN, LONDON, SATURDAY MORNING, MARCH 26, 1842.

MAGISTERIAL. INCONSISTENCY

AND PARTIALITY.

TO THE EDITOR OF THE SUN.

Sin,—As a subscriber to yolir valuable Journal for
years past, I beg to call your attention, to one amongst
the instances continually, occurring of the present ini-
quitous system of licensing public houses, and the
gross partiality exhibited on the occasion.
An application last year for a license to the Kenil-
worth Castle, New North-road, Islington, was opposed
by a memorial signed by a number of the most respect-
able inhabitants, .got, up by themselves, and rejected by
the Magistrates, on the grounds that there were four
licensed houses within a short distance of the Kenil-
worth Castle, besides fourteen beer houses in the im-
mediate vicinity ; on application, hoWever, this year, a
license is grante, although the grounds on which the
former application was rejected remain precisely the
same. To say nothing of, the injury sustained by the
licensed victuallers already established in the neigh-
bourhood, the injustice of the measure becomes glaringly
apparent from the circumstance of a widow, the pro-
prietor of a well regulated beer-shop, within twenty-five
yards of the Kenilworth Castle, having made applica-
tion for eleven successive years. Couple this with the
fact that the successful applicant of the Kenilworth Castle,
was formerly high constabla of the borough of Fins-
bury, and presumptive proof is afforded that the conduct
of the Licensing Magistrates on this occasion was influ-
enced by anything but disinterested motives, there being
no increase of neighbourhood, or ever will be.
I am, Sir,
A LOVER OF JUSTICE.

March 23d, 1842.

THE INCOME TAX.

THE RULES DY WHICH THE INCOME TAX ARISING FROM
TRADES AND PROFESSIONS IS TOME ASCERTAINED.
Sir Robert Peel on Monday evening referred Mr.
Poulett Scrope to the act of 1806, for the rules by
which he proposed to ascertain and charge income de-
rived from trades and professions.
The following is the schedule in the 46 Geo.
cap. 0, sec. 112, to which the Right Hon. Baronet
alluded, and the principal rules of which he announced
would be embodied in the new Income Act :

" Rules for ascertaining the said last-mentioned du-
ties in the particular cases herein mentioned.
"First Case.—Duties to be charged in respect of
any trade, manufacture, adventure, or concern in' the
nature of trade not contained in any other schedule of
this Act.

"RULES.
" Ist. The duty to be charged in respect thereof
shall be computed on a sum not less than the full
amount of the balance of the profits or gains of such
trade, manufacture, adventure, or concern upon a fair
and just average of three years, ending on such day
of the year immediately preceding the year of assess-
ment on which the accounts of the said trade, manu-

facture, adventure, or concern, shall have been usually
made up, or on the sth day of April preceding the
year of assessment, and shall be assessed, charged
and paid without any other deduction than is herein-
after allowed : Provided also, that in cases where the
trade, manufacture, adventure, or concern shall have
been set up and commenced within the said period of
three years, it shall be lawful to make the computa-
tion for one year on the average of the balance of the
profits and gains from the period of first setting up
the same ; provided also, that in cases where the
trade, manufactures, adventure, or concern, shall have
been set up and commenced within the year of assess
ment, it shall be lawful to make the computation ac-
cording to the rule in the sixth case of this schedule.
" 2d. The said duty shall extend to every person
or persons, bodies politic or corporate, fraternities,
fellowships, companies or societies, and to every art,
mystery, adventure, or concern carried on by them
respectively, in Great Britain or elsewhere, as afore-
said ; except always such adventures or concerns on
or about lands, tenements, hereditaments or heritages,
as are mentioned in schedule A, and directed to be
therein charged.
" 3d. In estimating the balance of profits and gains
chargeable under schedule D, or for the purpose of
assessing the duty thereon, no sum or sums shall be
set against or deducted from, or allowed to be set
against or deducted from, such profits or gains, on
account of any sums expended for repairs of premises
occupied for the purpose of such trade, manufacture,
adventure, or concern, nor for any sum expended by
them for the supply or repairs, or alterations of any
implements or utensils, or articles employed for the pur-
pose of such trade, manufacture, adventure, or corcern,
beyond the sum usually expended for such purposes,
,according to an average of three years preceding the
year in which such assessment shall be made ; nor on
account of loss not connected with or arising out of
such trade, manufacture, _ adventure, or concern ; nor

on account of any capital withdrawn therefrom ; nor
for any sums employed or intended to be employed
as capital in such trade, manufacture, adventure, or
' concern • nor for any capital employed in improve-
ment of premises occupied for the purposes of such

trade, manufacture, adventure, or concern ; nor on
account Or under pretence of any interest which
might have been made on such sums if ]aid out at in-
terest ; nor for any debts, except such debts or such
parts thereof, as shall be proved to the satisfaction of
the commissioners respectively to be irrecoverable and
desperate; nor for any average loss beyond the ac-
tual amount of loss after adjustment ; nor for any sum
recoverable under an insurance or contract of indem-

nity.
"4th. In estimating the amount of the profits and
gains arising as aforesaid, no deduction shall be made
on account of any annual interest, or any annuity,
or other annual payment payable out of such profits
orgains, except the interest of debts due to foreigners
not resident in Great Britain, or in any other of his
Majesty's dominions.
" Second Case.—The duty to be charged in respect
of professions, employments or vocations, not contained
in any other schedule of this Act.

ose, it shall be lawful to clti•ge them separately and
respectively at the rate which such proportions shall
be chargeable with, by virtue of this Act ; but if no
such claim be made, then such assessment shall be
made jointly, according to the amount of the profits
and gains of such partnership : Provided also, that
any joint partner in such profession or concern,,which
shall have been already returned by such precedent
partner as aforesaid, may return his name and place
of abode, and that he is such partner, without return-
ing the amount of duty payable in respect thereof,
unless the Commissioners respectively shall think
proper to require further returns, in which case it
shall be lawful for such commissioners to require
from every such partner the like returns, and the like
information and evidence as they are hereby entitled
to require from the partner making the return of duty.
" 4th. If amongst any persons engaged in any
trade, manufacture, adventure, or concern, or in any
profession in partnership together, any change shall
take place in such partnership, either by death or dis-
solution of partnership, as to all or any of the part-
ners, or by admitting any other partner therein, be-
fore the time of making the assessment, or within the
period for which the assessment ought to be made
under this Act; or if any person shall have succeeded
to any trade, manufacture, adventure, or concern, or
any profession within such respective periods as afore-
said, it shall be lawful for the said respective Com-
missioners, and they and also the party or parties
interested, and every officer acting in the execution
of this Act, shall compute and ascertain the duty
payable in respect of such partnership, or any of such
partners, or any person succeeding to such profession,
trade, manufacture, or concern, according to the pro-
fits and gains of such business derived, during the re-
spective periods herein mentioned, notwithstanding
such change therin or succession to such business as
aforesaid, unless such partners or partner, or such
person succeeding to such business as aforesaid, shall
prove, to the satisfaction of the said respective com-
missioners, that the profits and gains of such business
have fallen short, or will fall short, from some specific
cause, to be alleged to them, since such change or
succession took place, or by reason thereof.
"sth. Every statement of profits to be charged
under this schedule shall include all and every source
and sources so chargeable on the person or persons de-
livering the same on his or their own account, or on
account of any other person or persons ; and every
person shall be chargeable in respect of the whole of
such duties, in one and the same division, and
by the same commissioners (except in cases where
the same party shall be engaged in different
partnerships, or the same person or persons shall be
engaged in different concerns, relating to trade or
manufacture, in divers places, in each of which cases a
separate assessment shall be made in respect of each
concern at the place where such concern, if singly
carried on, ought to be charged as herein directed ;
and every such statement on the behalf of any other
person or persons, for which such person or persons
shall be chargeable as acting in any of the characters
before described, 'or 'on the behalf of any corporation,
fellowship, fraternity, company or society, shall in-
clude all and every source and sources chargeable as
last aforesaid, and shall be delivered in that division
where such person or persons, corporations, fellow-
ships, fraternities, companies, or societies would be
chargeable, if acting on his, her, or their own behalf.
" Third Case.—The duty to be charged in respect of
profits of an uncertain annual_ value, not charged in
schedule A.
Ist. The duty to be charged in respect thereof shall
be computed at a sum not less than the full amount
of the profits or gains arising therefrom within
the preceding year, ending, as in the first case, to be
paid on the actual amount of such profits or gains
without any deduction.
2d. The profits on all securities bearing interest,
payable out of the public revenue (except securities
before directed to be charged under the rules of sche-
dule C, and on all discounts, and on all interest of
money, not being annual interest payable or paid by
any persons whatever), shall be charged according to
the preceding rule in this case.
" 3d. Whenever the commissioners shall, on exa-
mination, find that any lands occupied by a dealer in
cattle, or by a dealer or seller of milk (which lands
shall have been estimated and charged on the rent or
annual value) are not sufficient for the keep and sus-
tenance of the cattle brought on the said lands, so
at hi
raotr
dt hae
jruesntt
eos rt i
ma nant ue aol f value
the of h
profits
te saido f
sulands cannot
dealer, i t
shall be lawful for the said commissioners to require
a return of such profits, and to charge such further
sum thereon, as, together with the charge in respect
of the occupation of the said lands, shall make up
the full sum wherewith such trader ought to be
charged in respect of the like amount of profits
charged according to the first rule in this case.
"Fourth Case—The duty to be charged in respect
of interest arising from securities in Ireland, or in
the British plantations in America, or in any other of
his Majesty's dominions out of Great Britain and
foreign securities, except such annuities, dividends,
and shares, payable out of the revenue of Ireland, as
are directed to be charged under schedule C of this
Act.
" The duty to be charged in respect thereof shall
be computed on a sum not, less than the whole and
just sum and sums (so far as the same can be com-
puted) which have been, or will be, received in
Great Britain in the current year, without any de-
duction or abatement.
" Fifth Case—The duty to be charged in respect of
possessions in Ireland, or in the British plantations in
America, or in any other of his Majesty's dominions
out of Great Britain, and foreign possessions.
" The duty to be charged in respect thereof shall
be computed at not less than the full amount of the
actual sums annually received in Geat Britain, either
for remittances from thence payable in Great Britain,
or from property imported from thence into
Great Britain, or from money or value received in
Great Britain, and arising from property which shall
not have been imported into Great Britain, or from
money or value so received on credit or on account in
respect of such remittances, property, money, or
value brought, or to be brought into Great Britain,
computing the same on an average of the three pre-
ceding years, as directed in the first case, without
deduction or abatement.
" Sixth Case—The duty to be charged in respect
of any annual profits or gains not falling under any
of the foregoing rules, and not charged by virtue of
any of the other schedules contained in this Act.
" The nature of such profits or gains, and the
grounds on which the amount thereof shall have been
computed, and the average taken thereon (if any),
shall be stated to the commissioners, and the compu-
tation shall be made either on the amount of the full
value of the profits and gains received annually, or
according to an average of such period greater or less
than one year as the case may require, and as shall
be directed by the said commissioners ; and such
statement and computation shall be made to the best
of the knowledge and belief of the person or persons
n receipt of the same, or entitled thereto."

The following is an extract from the Halifax
Morning Post of the 12th of March, respecting
the Colonial Customs Bill introduced by Mr.
Gladstone :—The Clyde sailed for New York on
the Bth, and the mail and passengers brought
from England by the' Acadia were carried to
Boston by the Unicorn. She had not returned
when the Acadia left on the 12th. Considerable
excitement has been caused amongst our corn.-
mercial men since the arrival of the Acadia by
the proposition of a new scale of duties on fo-
reign produce introduced by Mr. Gladstone. •By
reducing these protective duties, without de-
manding a corresponding reduction of the duties
on British produce in the Foreign market it is
evident that the commerce of the Colonies will
greatly suffer; their carrying trade would be
grievously injured ; and a most decisive and
impolitic advantage would be given to the corn 7
merce and shipping of the American union.
The subject has attracted the earnest attention,'
of our Provincial Le;islature. On Thursday:,
the Hon. Jr. B. Uniacke moved for a Committee
to propose am Address to her Majesty, to avert
the threatened evil, which was forthwith done,
and adopted last evening, after some animated
addresses
thedresseAscailiatStfhaivsoduar,y, for presentation to herind will' be forwarded
Majesty.

A letter from Montpellier, of the 16th instan..,
states that syroptoms of mental alienation have been
manifested Madameis
ofl atffhe prison,
arge, an d that upon the
report
in which she is
confined, the lYirector has applied to the Government to
have her transported to a lunatic asylum. .
ofthbey o,sc
As some n ien were lately blasting a rock at Ca-
vaillon, near Avignon, in the Vaucluse, they came upon
an ancient tom b, supposed to be Roman, containing se-
veral cinerary 'urns, and about 200 silver coins, of small
diameter, bears ng on one face a human figure, purely de-
signed and eb tarly struck, and 011 the other two lines
crossing each o they at right angles, and above the initials
MA. One of :the urns and part of the coins have been
deposited in th;te museum at Avignon.
On Saturdttpy last, as the diligence of Laffitte and
Caillard was c. oning to Paris, from St. Quentin, the pos-
tilion was obliged to turn off the pavement to the side-
road, to make. way for a heavy waggon. In doing this
the coach lost Lts balance, and fell over with such violence,
that M. Guy, a n architect from Caen, who was in the
coupe, had his thigh bra en. ' Several other passengers
were hurt, buo.•one seriously.
ni , .
The Geneva journ, .ts state that from the surveys
and soundings of the Rhone, from that city to the ex-
tremity of the canton, it has been ascertained. that there
are no serious ob: ttacl93 to rendering it so far navigable.
There will be so me rocks to blow up, some rapids to
smooth, and son je cuttings, to be made, to avoid shallows
and sudden tur as ; but all these may be accomplished
without any f Teat difficulty ;that when the French
Government shall so
have ove.,cotne that of the fall of the
Rhone, the - Abole passage frt on France to Geneva may
..,
. be opened.

INFAMOUS ASSAULT 'UPON A

LADY..
(From the Dublin Freeman's Journal.)
Yesterday Mr. R. Caldwell, solicitor, of 191, Great
Brunswick-street, for whose apprehension two arrests
had been outstanding for many days, was brought in
custody of police-sergeant kennedy, 8 B, before the
Magistrates of College-street Police-office, charged with
having assaulted, with intent to commit violation, the
wife of Mr. Corbett, of Fitzwilliatn-place, barrister. Both
parties move in the most respectable circles of society,
and occupy high standing in their respective professions.
Mr. J. A. Curran appeared for the prosecutor, and
Mr. Fitzgibbon, Q.C., was for the prisoner.
From the evidence of the prosecutrix, it appeared
the prisoner had been on friendly terms with Mr. Cor-
bett for the space of a
,year and a half, during which
they had had various transactions in the way of busi-
ness. The prisoner had been frequently at Mr. Cor-
bett's house, his presence there being, however, occa-
sioned for the most part by professional airs,
though on two occasions he had dined there. On
Monday se'nnight be dined with Mr. Corbett and
his lady, and on the Saturday following he proceeded
to the house of the prosecutor in Fitzwilham-place,
under the pretence of paying the visit usually exacted
by etiquette, after the acceptance of such a compliment.
Having knocked at the door, he inquired of the servant
whether Mr. Corbett was at home. The servant
answered in the negative, saying, that his master had
just gone out, which, however was not the case ; but
Mr. Corbett, being in deshabille at the time, had given
directions that he should be denied. The prisoner then
inquired whether Mrs. Corbett was at home, for that, if
so, her presence would suit his purpose as well. The
servant replied that his mistress was in the study, to
which apartment the other was unhesitatingly admitted.
The prisoner, having found the lady seated in an arm chair,
saluted her courteously, and drawing over his own arm
chair in the vicinity of the lady's, they conversed for a
few minutes upon ordinary topics. Presently, however,
his conversation assumed a different tone—he talked
rapidly, and with great fervour, and began to praise the
eyes of his companion, which he averred were bright
above those of all other mortals. He then spoke more un-
disguisedly, and throwing himself on his knees lamented
the situation of his fair companion, and assured her,
with great fervour, that he grieved that her heart was
not at her own disposal, for that if she were single she
should not be without an offer. Fired with indignation
at hearing herself addressed in such a strain, the, lady
rose in high displeasure, and told the prisoner that such
words were unfit for the ears of a married woman, and
informed him that if he did not immediately leave the
room, she should ring for the servant to twit him out.
She was proceeding accordingly across the room, with
the design of summoning the servant with the bell, when
the prisoner sprang from his seat with desperate vio-
lence, and spreading his hand over the lips of the lady,
in order to stifle her, so effectually as to render utter-
ance impossible, he told her that all her resistance wild
be in vain, for that she was in• his power, and she must
submit. The prisoner then proceeded to take liberties
of the most infamous nature with` the lady, the de-
tails of which are, of course, utterly unfit for publication.
A seven struggle ensued, the fortune of which was
as yet doubtful, when the lady ; escrying a large
case knife lying in a silver bread-basket upon the
table, seized it in desperation, and made a fierce'
plunge at the breast of her assailant. The prisoner, in
his effort to elude the blow, which must have been fatal
had it taken effect, with such excessive violence was it
aimed, let go his hold of the lady's mouth and succeeded
in wringing the weapon out of her band. The lady,
uttering the most clamorous shrieks, rushed to the door,
closely pursued by her assailant, who brandished the
knife in the air and had almost felled her to the earth,
when Mr. Corbett, who was in the lower part of the
house when his wife's screams first reached his ear, ran
up stairs, having seized in the exigency of the moment a
fork, the only weapon which lay at hand. On the in-
stant of Mr. Corbett's arriving his lady had effected her
escape from the room, and having exclaimed in tones of
agony, "The knife ! the knife ! Look ! look to Cald-
well !" she fell in the lobby almost lifeless from exhaus-
tion. Mr. Corbett stepped over her, and rushed in the
direction of the study, where the prisoner yet remained •
but one of the servant maids, apprehensive lest blood
might be shed in case her master and the prisoner should
meet, ran past the former with the speed of lightning, and
succeeded in entering the room before him, shut the door
in his face, and bolted it from within. Mr. Corbett,
conceiving that his lady was dying, so utterly devoid
of animation did she appear, then turned to her assist-
ance, and having raised her from the ground, was leaning
over her in the lobby, when the prisoner suddenly dart-
ing. from his ambuscade sprang down stairs. Mr. Corbett
seized a boot-jack, and hurled it at the head of the pri-
soner, whom he pursued down the stairs, and might
perhaps have succeeded in overtakifig, were it not that
the same servant-maid, who had already interfered, threw
herself in the course of the pursuer, and by tripping up
his heels, terminated the chase, and secured the present
escape of the prisoner.
Mrs. Corbett, a young lady of very prepossessing
manners, and great personal attraction, was examined at
great length, and deposed in a very becoming manner to
the facts detailed in the foregoing statement.
The prisoner, a tall, athletic, well-proportioned man,
aged about 36 years, and who was dressed in fashionable
attire, when called upon for his defence, stated that the
lady had made warm and repeated professions of attach-
ment to him, and he was only preeuming on the encou-
ragement he had thus received in acting as he had.
The prisoner then produced four or five letters, signed,
for the most pert, "Your affectionate Caroline," and all
of which contained professions of the most passionate
regard.
Mrs. Corbett, being cross-examined by Mr. Fitzob-
bon, denied in terms of the most unmitigated indignation,
all knowledge whatsoever of these documents, the pro-
duction of which appeared to excite in no one more sur-
prise than in herself ; it was " false as hell" the asser-
tion that she had penned any such compositions ; she
had never given the prisoner more countenance than be-
came an honourable woman ; she never walked with him
in the street, nor ever had interviews with him in private.
Mr. Corbett deposed that he did not consider the let-
ers to be, any one of them, in the handwriting of his

lady.
Mr. Curran observed that there was no postmark
whatsoever upon the letters, and many of them were
written in di&rent hands.
The Magistrate said that such a case had been made
out as left but one coarse open for him, namely, to take
the informations 'of the complainant, and hold the pri-
soner in surety to stand his trial at the next Commission.
The prisoner entered into his own recognizances of
1001., and two sureties of 501. each, to stand his trial at
the Commission, and was thereupon liberated.