The Sun.
London, England, 1842-09-14 00:00:00

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After some consideration, the Magistrates were of
opinion that there was not sufficient evidence to
detain the prisoner, who was accordingly liberated.

IRELAND.
NEW STAMP ACT—BANK OF IRELAND.
DUBLIN, SEPT. 11.—We are upon the eve of a
change in our fiscal condition, through the Stamp
Assimilation Act passed last session, and which will
come into operation on the Bth of October next.
Whilst the Irish people were felicitating themselves
upon their eseape from the Income-tax, the Minister
very quietly passed his Stamp Assimilation Act, which
introduces a variety of new stamp duties into Ireland,
especially upon the transfer of stock of public com-
panies, and nearly doubles several of the existing
duties. A similar measure was attempted by the
Duke of Wellington's Administration, in 1840, but
they were forced to abandon it, in consequence of the
energetic resistance made by all parties here, espe-
Cially the Tories, who just then had been in a state
Of fury against the Tory Government, owing to the
passing of the Roman Catholic Relief Bill.
Heretofore the transfer of the shares of public com-
panies has been free from all taxation in Ireland ;
but, after the Bth of October next, an -1(1, valorem tax
must be paid. It is well known that a considerable
portion of the capital engaged in trade in this city is
advanced by bankers and others, at a moderate rate of
interest, .upon the security of shares in public com-
panies, the transfer—and generally it is a double;
transfer—being made without expense. But hereafter
this accommodation cannot be obtained without pay-
ing a very smart tax for it, 2nd the result will be the
discontinuance, to a great extent, of this system Of 'ac-
commodation. Already trade here is in a vei-y
wretched condition ; but this new curtailment of ca-
pital, through the stamp tax on transfers, will sir& it
still lower, and many a bankruptcy will be the. con-
sequence.
There is another effect of the New S'inip Bill
worth notice, as it .affects the Bank of Ireland. In
the Irish Act there is a special exemption in iiivour of
Bank of Ireland stock, the result, it is said, of a bar-
gain with the Government of the day, in its dealings
with the Directors. But when the New Stamp Act
came over, after being passed so quietly, it was dis-.
covered that Bank of Ireland stock was included, as.
well as the shares of every other company. Some of
the principal proprietors, thus taken by surprise, litre
obtained the opinions of counsel on the subject, u.s to
the exemption in the Irish Act, and remonstrances
have been made to the law officers of the Crown at.
the Castle; but all in vain. Bank of Ireland stoeL,-,
like the shares of all other banks and companies, intyct
pay the tax on transfer.
The increase of duty on Irish linen yarn in France
does not vet appear to have seriously affecled the
yarn trade in Ulster. The Northern Whig, of yes_
terday, says : "On Thursday last, a Belfast linen
yarn-spinner sold to a Leeds house, to be shipped to,
Leeds, 20,000 bundles of yarn. Irk addition to this
gratifying proof of the advantages we enjoy here in
the linen trade, we can state, upon authority, that,,
taking the manufacturing districts of the north of:
England, of Scotland, and of Ireland, the only mirys
working full time are those of the Belfast district."

THE BANKRUPTCY OF MESSRS.
ACRAMAN AND CO.
BRISTOL, JUNE 12.—A meeting of the Corr.mis-
sioners under the above fiat has been held to-s7.ay, at
Mr. D. E. Acraman's house, to pass his examiaation
thatual p gentlelacemof meetingan's illness preventing him attend the
us.
Messrs. Acraman, tlolroyd, and Morgan. had been
taken to London by their sureties, in an acti ou brought
by Mr. Ilinton, with a view to surrendering them to
the Queen's Bench. On arriving there the sureties
resolved, before surrendering them, to take counsel's
opinion, and, being advised that Mr. IL was wrong as
to his point of law, and that the liability of the sure-
ties would not be at all increased by not surrendering
the parties, they resolved not to do so, and conse-
quently the whole, of these gentlemen returned to
Bristol. At the, meetino. Mr. Bigg, on the part of
some creditors, examineeMr. Morgan as to the trans-
fer of some goOds to Messrs. Neville and Key nedy.
Mr. Morgan stated that the transfer was effected iu
January last, and that was some stocks which were
held by the firm at Jersey and Deal.
Mr. Palmer (the quorum Commissioner)-IVhat
was the entire outlay of your Company in premises
and machinery ? Mr. Morgan-258,0001. ; the greater
portion of which outlay, to the amount of about
200,000/., had been made in the early part of 1841.
Mr. Bigg would suggest to the Court, that while
this outlay had been made for plant alone. the whole
capital stock of the Company, even in its extended_
state, had been only 135,0001.
Mr. Heaven—Yes; but the Court will recol;eet,
that in addition to the capital, there has been a. very
large loan account by the Messrs. Acraman to the fiem.
exceeding 100,0001.
Mr. Bigg—Yes; but finding that 258,0001, has
been expended in plant alone out or a capital of
135,0001., I certainly shall not be thought wrong in
saying that it that some-
thing would have been saved to carry on the bnsiness.
might have been expected
in answer to further questions, stattlel,
He wished to know at what period the stopp?_ge first
took place, seeing that 200,0001.
of this Money had
loan by the Messrs. Acraman • was
been expended in the early part of 1841.
wahe entire
s
110, in addition to the loan by the bank. The
warehouses in St. Philip's had bee-
thatAi rt.
the Royal Mail Company nlanded over to
under deed, in Pal. last.
Mr. Palmer did not see the of
uset.rarsuing this
fluther, as the amount expended
MIT accounted for the insolvent
on b 2 buildings, &c.
'1 he accounts of the several Is k
rupts as to the
joint estate were then
paced,Jan
Mr. Palmer, in doing so, said, that having required
Mr'
Acramall to produce before them an ac-
g; commencin at a much earlier period than the
one he had first produced, he thought it due to that
gentleman to say, that he had produced an account
front the year 1820, when he came of age and cgm
menced business, and that nothing could be flirer
than this account. It had been most carefully ex-
amined by Mr. Jordan, the accountant to the assignees.
on their part (not acting hostilely to Mr. Acraman.
certainly), but with strict care and scrupulous atten-
tion to the interests of the creditors, and he had found
them to be critically correct ; and he would also fur.
ther remark that it had been found to agree precisely
with the account previously produced by Mr. Acra-
man, and beginning at a later period of his business
transactions.
Mr. Bushell (one o: the assignees) said, if not out
of order, he begged to say that an act of justice was
done Mr. Aerainan by the Commissioner's remarlas.
The meeting was then adjourned.

RARE PLANTS IN FLOWER.—There is now in full
bloom at the nursery grounds of Mr. John Fox, Bose-
vale, Penzance, two o those magnificent plants, the
" Yeucca Gloriosas," between eight a-A nine feet high.
and having on each from a thousa-Aid to two thousand
lovely flowers, which are likely to Continue opening for
a fortnight ; these plants are similar to the Aloe, a-d
seldom flower in this country.-.-Plymouth Journal.
The Lord Chaneellorlil notlalth leave iircise Park
insicdejlieates:
state, that his Lordship
ii
until the period of resuming his professional duties ia
November next,

CHARGE OF SWINDLING. -
At the Cambridge Petty Sessions on Monday,
Elila Denman, otherwise Demman, wife of Mr. John
Denman, formerly Fellow Commoner of St. John's
College, an illegitimate son of an uncle of Lord
Denman, was charged with having fraudulently ob-
, tained 201. from Messrs. -Mattheivs and Gent+ grocers,
by falsely representing herself the sister of the Hon
Richard Denman, one of the sons of the Lord Chief
Justice.
The Court was crowded, as it -vas understood the
present case was but a prelude to many of a similar
nature.
Mr. John Gent stated that he was in copartnership
with David Matthews, grocer. Knew Mr. Richard
Denman, of Trinity College, when he obtained his
degree of B.A. some years ago. He was a customer cf
the firm while in College, which he left four or five
years since. He is the son he Lord Denman. Saturday
last Mrs. Denman came to the shop and spoke to wit-
ness, saying, " You don't know me, perhaps ; but von
knew my brother, Richard Denman, of Trinity Col-
lege." Witness replied, " Yes, I knew him, but not
you." She then said, "Mr. Richard Denman was a cus-
tomer of yours," and asked witness to cash a draft from
15/. to 20/. A stamp was procured, and Mrs. Denman
wrote a cheque on James Hamilton and Co. for 201.,
signed Eliza Denman. Upon this witnessgave her 20/. iu
money. Witness parted with the money in conse-
quence of her having stated herself to be the sister of
the Hon. Richard Denizian. The cheque was taken
to London by Mr. John Matthews, and returned by
him this morning, he not being able to get cash for it.
I had no means of knowing at the time that her state-
ment was false. , I afterwards went to Mr Richard
Denman's hrother, and he told me he had no sister of
that name. A witness who went to London to ascer-
tain if the drawer of the draft was known, deposed
that he presented it at 2, Henrietta-street, Covent-
garden, and that the money was not paid.
The llon. George Denman having been swore
said—l am a member of Trinity College, a bachelor.
lam a son Of Lord Denman, and brother of Hon.
Richard Denman. My brother took his degree ix
1825, and shortly afterwards left the College. Aim,
Denman is not personally known to me, but I do
know the fact that she is not one of my brother
Richard's sisters. I have six sisters, and have not
one nway.l Eliza.
rilltirv4;Wewitleci,---I know dial tha4* is si r. dfsibik.
Denman, an illegitimate son of my father's uncle.
Mr. Cooper, for the accused, called Mrs. R. Pratt,
whTidep:-ssed---that she knew Mrs. Denman about seven
years since; she lodged at witness's house. She is
the wife of Mr. John Denman, of St. John's College ;
does not know that she i 3 now separated from her
husband.