The Sun.
London, England, 1842-08-27 00:00:00

COURT CIRCULAR.

WINDSOR, FRIDAY.—This morning abopt seven
o'clock her 11.1ajesty's private band, and the band of
the 2d Life Guards, perforMed a serenade on the
South terrace of the Castle, in honour of Prince
Albert's birthday.

At half-past one o'clock her Majesty the Queen
Dowager, attended by the Countess of Sheffield and
the Earl of Denbigh; her Royal Highness the
Duchess of Gloucester, attended by her Lady in
Waiting; and her Royal Highness the Duchess of
Kent, attended by Lady Charlotte Dundas, arrived
at the Castle to pay congratulatory visits on the
auspicious event. The illustrious party remained to
lunch with her Majesty and Prince Albert.
The Queen Dowager and suite, and the Duchess of
Gloucester left at three o'clock.

Iler Majesty and Prince Albert, the Duchess of
Kcnt, and the Duke of Saxe Coburg Gotha, after-
wards left the Castle in a pony phaeton and four, and
drove through the street to the Great Park, at-
tended by the Duke and Duchess of Norfolk, Lady
Mary Howard, 'Viscount and Viscountess Canning,
and the rest of the visitors, and also the whole of the
Royal Suite in pony phaetons.
The Earl ofJersey arrived on a visit.

The Rev. Lord Wriothesley Russell, Lord Charles
Wellesley, Dowager Lady Lyttelton, Major-General
and Ladv Isabella Wemyss, and Mr. George Edward
and the *Hon. Mrs. Anson, will have the honour of
joining the Royal dinner party this evening. Both
bawls will be in attendance at the Castle.

The whole of the visitors are expected to leave to-
morrow.

The town is generally illuminated, and a splendid
display of fireworks under the superintendence of Mr.
Fenwick, will take place at nine o'clock upon the
Round Tower.

Her Majesty and the Prince took their early walk
in the Home Park.
The Prince of Wales and the Princess Royal were
taken out; both morning and afternoon, accompanied
by the Dowager Lady Lyttelton.

Her Majesty the Queen Dowager, and her Royal
Highness the Duchess of Gloucester, left Bushey
House, Bushey Park, yesterday morning, to pay a
visit of congratulation to her Majesty and her illus-
trious Consort, on the auspicious return of Prince
Albert's natal day.
His Royal Highness Prince George of Cambridge
arrived at his residence in St. James's Palace, on
Thursday night, from the north. Yesterday his
Royal Highness went to Kew.
Sir James Graham arrived in town yesterday morn-
ing from a visit to her Majesty at Windsor Castle.
The Earl of Aberdeen had an interview with the
Right Hon. Baronet at the Home-office in the after-
noon. Sir James afterwards left town on his return
to Windsor Cattle.

The Agent for Jamaica, and Mr. Marryatt, had an
terview with Lord Stanley yesterday at the Colo-

nial-office.

Baron de Moncorvo, the Portuguese Minister,
transacted business yesterday at the Foreign-office.
Mr. Thornton, Deputy-Chairman of the Stamps
and Taxes, had an interview with the Chancellor of
the Exchequer yesterday, at his official residence in
Downing-street.
The Rev. Dr. Polding had an interview with Lord
Stanley yesterday, at the Colonial-office.
The Earl of Ripon left town on Thursday for Lea-
mington, Warwickshire.

PRINCE ALBERT'S BIRTHDAY.
THE ILLUMINATIONS.
Yesterday being the anniversary of the birth-
day of his Royal Highness Prince Albert, most
of the tradesmen to the Household, and other
patriotic individuals, testified their loyalty and re-
spect by illuminating in the usual manner. The
illuminations, though by no means so numerous as of
late, were still plentiful enough. The following are
amongst the most attractive
Tan TIIEATRES.—Her Majesty's Theatre ex-
hibited a gorgeous illumination. It consisted of the
letters P. A. in amber-coloured lamps of large dimen-
sions, encircled by laurel wreaths, and surmounted
by a splendid coronet of variegated lamps.
The Haymarket.—A plain star of variegated lamps
in the centre, with the letters P. A. in amber.
BOND-STREET.--Mitchell, publisher, No. 33, ex-
hibited an elegant radiating gas star of the order of
the Bath, with the initials P. A. in its centre.
Bishop, goldsmith, No. 170.—P. A. in amber-co-
loured lamps, with a lozenge star in the centre, sur-
mounted by a projecting crown, and supported by a
gun in variegated lamps.
Storr and Mortimer, jewellers, No. 156.—A very
elegant gas crown of large dimensions.
Delcroix, perfumer, No. 158.—The initials P. A.
in amber-coloured lamps, with a projecting crown of
amber and purple lamps in the centre.
PICCADILLY.—Robson and Co., house decorators.
—The initials, P. A., in elegant gas, with a star in
the centre.
REGENT-.STREET.—Ponsonby and Son, plate-glass
warehouse.—This house presented one blaze of light,
the whole of the balconies being illuminated with gas.
THE HArmAasEr.—Brecknell, Turner, and Son,
tallow-chandlers.—A most magnificent single gas star
of immense dimensions. This was decidedly the most
beautiful " star of the night," and attracted universal
admiration.
PANTON-STREET.—Garrard, silversmith.—The ini-
tials P. A. in amber, with a projecting crown in the
centre in variegated lamps.
ST. JAMES'S-STREET. The Guard's Club House.—
This illumination was decidedly the most magnificent
of the night, and attracted the greatest number of
spectators. It comprised two splendid stars of the
Order of the Bath in gas, beneath which was the orb
or mound in green, purple, and amber-coloured lamps,
and on each side the letters P. A. in jets of gas ; the
whole being surmounted by a magnificent crown.
Crockford's Club House.—A splendid projecting
crown in variegated lamps, with the Star of the Or-
der of the Garter formed in gas jets. Beneath this
were the letters P. A., encircled with splendid wreaths,
composed of green, red, and amber-coloured lamps.
This display also attracted a large concourse of *sons.
PALL-MALL.—Messrs. Graves and Company, the
print-sellers, exhibited a splendid Brunswick star, with
the letters P. A. in the centre.
None of the public offices throughout the metropo-
lis were illuminated, neither did we observe any of the
Club-houses, save those
-which we have already men-
tioned.
The streets at the West-end were crowded with
respectable-looking persons ; indeed, the neighbour-
hood of St. Jamees-street, Bond-street, and PiCCD-
dilly presented the appearance of a fair. Several
bands' paraded the streets, playing the National
Anthem, and the utmost order and good feeling
seemed to animate the sight-seekers, who thronged
the streets until a late hour.

THE QUEEN IN THE HIGHLANDS
The last Sovereign that visited the Highlands of
Scotland was also a Queen—the beautiful and un-
fortunate Mary Queen of Scots. The Royal journey
was made about the same time of the year as that
proposed by Queen Victoria; but Mary rode on horse-
back. Roads there were none • and no wheeled car-
riage was seen north of Perth before 1715. Charles
the Second, when in Scotland, during the Common-
wealth, was crowned at Scone, on New Year's day,
1651 ; but while the sceptre was held by the more
vigorous and able hand of Cromwell, Charles is
scarcely entitled to the honours of monarchy ; and he
does not seem to have made any perambulation of our
Highland district. The Scottish Queen left Stirling
on the 18th of August (old style) in the year 1562, and
took nine days in travelling to Aberdeen. The ac-
commodations could not have been very princely, for
the two secretaries—Randolph and Maitland—who
accompanied Mary, had to sleep together in the
same bed ! From Aberdeen the Queen proceeded to
Inverness, and the room then occupied as her parlour
is now the counting-room or office of Mr. Ferguson,
wine-merchant. The house has since been completely
modernised in appearance—the old turnpike-stair and,
projecting balcony, with the capacious kitchen,
are removed. Mary got but a stormy re-
ception here. The Marquis of Huntly was
all paramount, and he was in arms against
the Crown. The Castle of Inverness was taken
by storm, and the Governor put to death. The
Queen was of an intrepid spirit—she had not then
tasted deep of adversity ; and Randolph writes that,
when the Lords and others at Inverness came to her
in the morning, after the watch, she wished she had
been a man "to know what life it was to lie all night
in the fields, or to walk the causeway (rough enough
our causeway was then, and long afterwards, though
often darned) with a knapsack, a Glasgow buckler, and
a broad-sword !" Queen Victoria visits the North in
happier times ; but if danger were near, she would
be as little inclined to quail as her predecessor.
Her journey will be one continued triumph. If
a parallel were drawn between the state of Scotland
at Mary's journey, and as it is now, with its com-
merce, its means of communication, its arts and
' luxuries, it would be seen how much may be done
by industry and public spirit, supported by freedom,

in surmounting the difficulties of a rugged soil and
northern climate. We wish that Queen Victoria
had resolved on penetrating as far north as Queen
Mary ; but this may be done at some future period.
At all events (as we consider the whole of the High-
lands to be within our_ beat), we shall attend the
Royal, movements, and chronicle them faithfully and
fully for our readers.—lnverness Courier.

THE STAMP DUTIES in IRELAND.

A Table of the Stamp Duties in Ireland, payable under
the sth and 6th Victoria, c. 82, and other Acts. By
Hugh Tilsley, Esq., of the Stamp and Tar• offlee, London.
Published by' Stevens and Norton, Bell yard, Lincoln's
Inn; and Millikin, Dublin.
A real benefit is conferred on Ireland by this com-

pilation • indeed we do not see how professional men,
and others, having to do with stamps in Ireland,
can possibly carry on their business without it. By
the recent Act the public are told to use the same
stamps in Ireland as in England, but they are not
informed what those stamps are, nor are they.
even referred to the Acts of Parliament granting them ;
so that Nvithout some such guide as that now afforded
them, they must have been left to find their way in
the ark, as they best could. This book furnishes all
that can be desired : it is Complete in itself; it not only
contains a list, in alphabetical order, of all the duties
now payable, but references to the various Acts in
England, as well as in Ireland, (for it seems
that some duties are left as before) imposing them.
The late Act also imports into Ireland some of the
English law too, but in this instance it kindly refers
to the Acts ; they relate to legacy duties, sea policies,
and appraisenaents, and are given in this publication,
as well as the assimilating Act itself; so that, to ob-
tain this book, is to procure all the information that
can be required. Professional men, merchants, and
otheri, should immediately possess themselves of it.
The highest recommendation that can be bestowed
upon it is to refer to the source from whence it comes.

EXCHEQUER BILLS .FRAUD.
REPORT.
TO THE QUEEN'S MOST EXCELLENT MAJESTY.
(Continued from The Sun of Thursday.)
In January, 1841, Mr. John Mollett, merchant
and agent for the house of Steiglitz, at St. Peters-
burgh, laid out 13,0001., the moneys of that house,
by lending the same to Mr. Simonds, a broker in the
Russian trade, at 5,11 per cent. per annum for a fort-
night, secured by a deposit of thirteen instruments,
purporting to be Exchequer bills for 1,000/. each,
which loan was afterwards from time to time conti-
nued at 5 per cent., but in other respects on the same
terms.

These instruments had been received by Mr. Si-
monds from Mr. De Berckem, the former acting as
broker for the latter in this transaction, and receiving
a difference of interest at the rate of half per cent.
per annum by way of commission ; and the fact that
the money was borrowed for Mr. De Berckem was
communicated to Mr. Monett at the time, and Mr.
Mollett ultimately adopted Mr. De Berckem as the
party responsible to him for repayment. Previous to
this transaction Mr. Mollett had frequent dealings
with Mr. Simonds, and was personally acquainted
with Mr. De Berckem, but had had no dealings with
the latter. Mr. Simonds also was personally ac-
quainted with Mr. De Berckem, but there had been
no previous dealings between them.
In April and May 1841, Mr, Mollett obtained
advances of money in his own name from Messrs,
Currie and Co., bankers, amoiniting altogether to the
sum of 13,0001.; and the advances were at 44- and 5
per cent., subject to a recal on one day's notice by
either party, and were secured by a deposit in his
own name, of the same bills which had been received
through Mr. Simonds froin Mr. De Berth. Of
these advances, 9,0001. was in the June follov7lfig paid
off; Mr. Mollett at the same time obtaining a new ad-
vance from Mr. Henry Currie on his separate account
of 6,0001. at 5 f per cent., subject to recal as above
stated ; and for his security leaving in deposit with
the firm six of the instruments above mentioned—so

that ten bills then remained on deposit with Messrs.
Currie and Co. on the joint and several account.
On the 7th June, 1941 (tbe period for the June
exchanges of Exchequer bills being then arrived),
Mr. Mollett retired two of the ten bills, and replaced
them by Nos. 8,445 and 8,446 (part of those now in
question), and afterwards, on the 24th June following,
retired the other eight and replaced them by Nos.
7,057-7,064 (the remainder of those now in ques-
tion) ; the numbers thus delivered in lieu of the for-
mer ones having been received for the purpose by Mr.
Mollett for Mr. Simonds, and by Mr. Simonds from
Mr. De Berekem. The 24th of June, on which the
last substitution took place, was after the period al-
lowed for the exchange of June bills at the Paymas-
ter's office ; and it appears that, before that period had
elapsed, an inquiry had been made by Messrs. Currie
and Co. of Mr. Mollett whether they should them-
selves send up the bills, and upon this inquiry being
transmitted to Mr. De Berckem through Mr. Simonds
the proposal had been declined by Mr. De Berckem ;
in consequence of which, Mr. Simonds had informed
Mr. Mollett that it was not necessary to send the
bills up, who had returned an answer to the same
effect to Messrs. Currie and Co. But upon the exa-
mination of the several parties (to which we refer),
we are satisfied that these circumstances excited no
suspicion at the time, in the minds of Messrs. Currie
and Co., or of Mr. Mollett, or of Mr. Simonds.
On the 24th October, 1841, Messrs. Currie and Co.
applied to Mr. Mollett for repayment, when he re-
quested them to sell the bills in their hands. Mr.
Adam Hilton, their broker, accordingly sold by their
direction five of the bills (Nos. 7,058-7,062) to Mr.
Isaac Hensley, of the Stock Exchange, and five of
them (Nos. 7,057, 7,063, 7,064, 8,445, 8,446), to
William Scott and Son, of the Stock Exchange ; all
parties being at the time aware that rumours had
begun to prevail that there were Exchequer bills impro-
perly in circulation, but the purchasers relying on the
respectability of Messrs. Currie and Co., as a sufficient
guarantee of the bills in question. The bills pur-
chased by Mr. Hensley remained in his hands until
the public discovery cif the fraud, when the same
being found not to coincide with the counterfoils, he
claimed and received back from Messrs. Currie and
Co., the amount of the purchase money, 5,8601.175. 6d.
The bills purchased by W. Scott and Son, were re-
sold by them to other parties, four of them to James
Capel, as broker to Messrs Coutts and Co., and the
other to Messrs. Thomas and Co. ; and these also being
found not to coincide with the counterfoils, were re-
turned by the purchasers in succession, upon Messrs.
Currie and Co., who have consequently refunded to
W. Scott and Son the amount of the,purchase money,
5,1041. 6s. 3d.
Under these circumstances Messrs. Currie and
Co., and Mr. Henry Currie become respectively
claimants on the whole of the bills in question.
CASE IV.
No. 8,283. (1 Bill.)

Claimant.—Divid Neves 'Henriques, Esq.
Series of Holders.—D. N. Henriques, Harry Torn
kins, F. T. De Berckem, William Mariner, E. Ra
polio.
D. N. Henriques, Esq., formerly a merchant in
Jamaica, but of late resident in England, wishing to
invest 1,0001. for a temporary purpose in the purchase
of an Exchequer-bill, communicated this on the 21st
of April, 1841, to Mr. Harry Tomkins (referred to
in Case I.), whom he had been in the habit of em-
ploying as his stockbroker. Mr. Tomkins in-
formed him that the premium was then 15s. per
cent., and this being higher than suited the
object of Mr. Henriques, he declined making the
purchase. Mr. Tomkins then stated that he thought
Mr. Henriques could accomplish all he desired, by
lending out the money on an Exchequer bill for a
month, with power to call it in at the expiration of
that period at one day's notice, and said that he would
himself take the loan on those terms, paying interest
at the rate of 4 per cent. per annum. To tins sugges-
tion Mr. Henriques acceded, and, in pursuance of it,
handed over to him on the same day the sum of 1,0001.,
receiving from him on the other hand a deposit of the
bill in question which remained in the hands of Mr.
Henriques until the public discovery of the fraud.
This bill had been originally, deposited with Mr.
Tomkins by Mr. De Berckem, in . the course of the
transactions between those parties described in Case 1,
and is comprised in the accounts of these transactions,
set forth at pp. 292 and 356. It was afterwards de-
posited by Mr. Tomkins with Messrs. Stone, Martin,
and Co., bankers, being one of a considerable number
of instruments purporting to be Exchequer bills, on
which he from time to time procured loans from them
in his own name, but on behalf of Mr. De Berckem
(an account of which loans will be found in the evi-
dence of Mr. Dobson, p. 76), and it was redeemed from
that bank by Mr. Tomkins, for the purpose of the de-
posit with Mr. Henriques above-mentioned.
CASE V.
No. 7,102. (1 Bill.)
Claimant.—Mr. Thomas Boys.
Series of Holders.—Thomas Boys, William Dob-
son, harry Tomkins, F. T. De Bercketn,
Mariner, E. Rapallo.
Mr. Thomas Boys, clerk in the house of Messrs.
Baring, Brothers, and Co., having 1,000/. disengaged,
applied to 'William Dobson, chief cashier in the house
of Messrs. Stone, Martin, and Co., for his advice as to
its employment for a short period.. Mr. Dobson said,
that he had recently lent the same amount on the
security of an Exchequer bill, and that he had ho
doubt he could procure a borrower of Mr. Boys's money
on similar security, at the interest of 4 per cent. per
annum. Mr. Boys acceded to this proposal, and in
pursuance of it he soon afterwards, viz. 14th October,
1841, handed orer to Mr. Dobson the 1,000/., and re
ceived from him the bill in question as a security for
the repayment of that sum, with interest at four per
cent., the money to be repaid at one day's notice by
either of the parties. The bill remained in Mr.
Boys's hands until the public discovery of the forgeries.
The name of the borrower was not stated by Mr.
Dobootil but he had in fact made the loan to Mr.

M...... 0 =..........m.

Tomkins (referred to in Case I.), with v.'hom he was
well acquainted ; and Mr. Tomkins had bca'rel wed the
money in his own name, but on account of Mr. de
Berckem, obtaining a deposit of the bill I-0. -n the
latter, in the course of those transactions with him
that are stated in Case I.—(See the accounts set i 'brth
at pp. 292 and 356.)
CASE VI.
Nos. 7,067, 7,069, 7,071, 7,097, 8,411, 8,463 (6 Bills. )
3 ___.
Ncs. 8,304-8,306.... • •

Total 9
Claimants.—Messrs. It. and W. Ilichens and
larriFoll.

Series of Holders as to first set.—R. and W.
lichens and Harrison, E. L. Morgan, William and
James Morgan, E. Rapallo.
Series of Holders as to second set.—R. and W.
lichens and Harrison, J. Wray Scott, F. T. De
Berckem, William Mariner, E. Rapallo.
Robert lichens, William lichens, and Frederick
Harrison, under the firm of R. and W. lichens and
Harrison, carried on long prior and up to the time of
the public discovery of the fraud in October last, the
business of stotkbrokers and money dealers, their
_ _ .

transactions in the latter line being extremely exten-
sive, and involving loans, during the year 1841, to an
average amount of three millions a month, or 100,0001.
a day. The latter branch of business they have, how-
ever, since been compelled to discontinue, owing to
the difficulties in which they have been involved as
holders of the nine bills now in question, and as nego-
ciators in manner hereafter mentioned of 43 others
comprised in the schedule to the Act of Parliamen f.
As to the first set of bills the facts are these :
Mossrs. R. and Win. 'lichens and Harrison had
been in the habit, for several years prior to May,
1841, viz., from 1835 downwards, of lending large
sums of money to Mr. E. L. Morgan (mentioned in
Case I.) on the deposit partly of Exchequer bills,
partly of stock ; and upon all these occasions, as well
as on those occurring from May to October, 1841, as
hereinafter mentioned, the money was borrowed by
him in his own name, but on behalf of the firm of
Messrs. Wm. and James Morgan, to whom he ac-
cordingly handed it over, and from whom he received
on every occasion such securities as were given in
deposit upon the several loans.-
Between 13th May and 14th October (bat': inclu-
sive) Messrs. R. and W. Hichens and Harrison wade
advances to E. L. Morgan to the aggregate amouni:
of 59,5001., at such dates, and for such periods, and
at such rates of interest as set forth in the account
p. 246 ; and received from him by way of security
from time to time,. deposits of sixty instruments, as
there also set forth, purporting to be Exche-
quer bills (viz. fifty-nine for 1,0001. each, and one
purporting to be an Exchequer bill for 5001.) twelve of
which were afterwards taken away, and twelve others
substituted by Mr. E. L. Morgan at the June ex-
change of 1841. Of the sixty bills thus left with
them in deposit (after allowing for the substitutions),
ten were redeemed by Mr. E. L. Morgan, forty-three
were negociated by Messrs. R. and W. Hitchens and
Harrison to other parties, one (being the bill for
5001. which was ascertained to be good) was sold on
the discovery of the fraud, and the other six (being
the first set of bills now in question) remained at that
period in their own hands.
As to the second set of bills the facts are as follows :
On the 21st of October, 1841, and before the dis-
covery of the fraud, Messrs. R. and W. Hitchens and
Harrison advanced to Mr. J. Wray Scott (with whom
they had some previous dealings of the same kind)
3,0001. at the interest of five per cent. until the 26th
of October following ; and received from him a de-
posit of three instruments purporting to be Exchequer
bills, being the second set of bills, now in question,
which remained in their hands at the time of the pub-

lie discovery of the fraud.
Mr. Scott (who was a stockbroker, and member of
the Stock Exchange) received these bills on the same
21st of October from F. T. De Berckem, for whom he
had been in the habit since November, 1839, of pro-
curing money on loan, secured by deposits of Ex-
chequer bills (or instruments purporting to be such),
the nature of the dealings between these parties (which
was according to the usual course of business) being
as follows, that Mr. Scott borrowed the money in his
own name (without mention of Mr. De Berckem)
depositing for that purpose the bills which he had
previously received from Mr. De Berckem ; while, on
the other hand, he charged Mr. de Berckem as on a
loan from himself, Mr. Scott, secured by a deposit of
the same bills, but with a difference of interest in his
own favour at the rate of half per cent. per annum.
It was in the course of these transactions that Mr.
Scott received from Mr. De Berckem the second set
of bills now in question. (See Scott's Account A,
p. 154 ; Scott's Account, Table 11., p. 359 ; F. T. De
Berckem's Account, Table 1., p. 358.)
In respect of this second set of bills, Messrs. and
W. Hitchens and Harrison have received from Mr.
Scott reimbursement to the extent of 600/.
CASE VII.
No. 7,073. (1 Bill.)

Claimant—Henry Maynard, Esq.
Series of Holders—Henry Maynard, William and
James Morgan, E. Rapallo.
Mr. Maynard, who is in mercantile business, having
1,0001. which he wished to lay out at interest, applied
on the subject to Mr. J. W. Cook (mentioned in Case
I.), with whom he had been personally acquainted
for twenty-four or twenty-five years, and whoN he
had before employed to lend out money for him on se-
curity. He placed the above-mentioned sum in Mr.
Cook's hands on the 14th of September, 1841, with a
request to obtain for him five per cent. interest, on
such security as Mr. Cook might think fit, with power
to the lender to recal the loan at three days' notice.
Mr. Cook accepted this commission, and on the
same 14th September, and before the public discovery
of the fraud, placed the money with his employers,
Messrs. William and James Morgan, by way of loan
to them from Mr. Maynard upon the terms above-
mentioned, and about the 28th October following
(being after the public discovery of the fraud), made
an entry in his books, by consent of his employers,
appropriating the bill in question to Mr. Maynard's
account, as a security for such loan ; and delivered it
over shortly afterwards to Mr. Maynard upon the
application of the latter to ascertain what had been.
done With his mone..-; Mr. Cook at the same time ex-
pressing to Mr. Maynard an apprehension that the
bill in question was one of those on which there was
considerable doubt. The bill at the time of such ap-
propriation had been lying in the hands of Mr. Cook
since the 21st of October then last (when the fraud
was still undiscovered), among other similar hills de-
posited by Ilapallo with Messrs. W. and J. Morgan,
for the purpose of raising money upon them, and
which Mr. Cook, as their clerk, had in his possession
accordingly. _