The Sun.
London, England, 1842-11-25 00:00:00

TO THE SECRETARY OF TUE ADMIRALTY.

Modesto, Wooaung River, June 18, half-past 1.
Slr,—ln pursuance of your Excellency's order of yes-
terday's date, I have placed the ships under my com-
mand (except the Clio, which unfortunately got aground
on her way up, and has not as yet been got afloat) out
of gun-shot of the batteries.
Finding this morning that the batteries on the star-
board and larboard sides above us had been deserted by
the enemy, I dropped the Modeste nearer, and landed
and took possession of them with the Marines and small
arm men of the Modeste and Columbine.
I found the guns—viz., on the larboard side. 8 copper
guns, 33 iron ditto ; on the starboard side, 8 copper guns
6 iron ditto—had been dismounted, tents destroyed, and
carriages most. of them taken away. Above the batteries
I found 8 war junks, all of which were burnt, except a
small one, in which I hope this evening to have all the
copper .guns embarked.
I- have also the honour to enclose to your Excellency a
cTy of Mr. Forster's remarks, who has been sounding
about a mile above the batteries in our boats.
I have also to inform your Excellency, that the chop
intrusted to me was forwarded to the city of Shanghae
by a Chinaman, who undertook to deliver it there on the
payment of a fyw dollars.—l have, &c.,
R. B. WATSON,
Commander, her Majesty's ship Modeste,
(True copy.) W..PARKER, Vice-Admiral.
'No less than 135 guns of different calibre were de-
stroyed in the batterics between Woosung and Shanghae,
at Shanghae itself, and above the town.

Cornwallis, off the city of Chin-keang-foo, at
the entrance sf the South Grand Canal, in
the Tang-tse-Keang,July 26, 1842.
Sir.—Tt is with great satisfaction ,that I announce to
the Lords Commissioners of the Admiralty the safe
arrival of the China expeditionary force off the island
of Kinshan, at the entrance of the Grand Canal, in the
Yang-tseeKeang ; and that the city of Chin-Keang-foo
was taken possession of by her Majesty's combined forces
on the 21st instant, after vigorous assaults on three
points, and a determined resistance by the Tartar troops,
who lined the walls for its defence on every part, com-
prising a circumference of four miles and a quarter.
The squadron and transports, amounting altogether to
73 sail, left Woosung on the 6th inst., ascending this
noble river in fire divisions, preceded by the surveying
vessels, small steamers, sloops, and my flag ship.
The intricate parts of the Channel, delineated in
Captain Bethune's chart, having been previously buoyed
by the surveying officers, the fleet succeeded in reaching
the extent of that officer's valuable researches within
two days and a half, and every subsequent difficulty has
been most commendably overcome by the unremitting
exertions of Commanders Kellett and Collineon, assisted
by other surveying officers and the Masters of the squa-
dr, n, supported by the sloops which were sent in advance.
It was not to be expected that a distance of 170 miles
in a river, of which the dangers in the greater portion
were altogether unknown, and with rapid tides, would be
navigated without some mishaps, and I believe that every
ship or the squadron, as Well-as many of the transpOsts,
have been on shore ; but the bottom was everywhere of
soft mud, and fortunately no damage resulted. We were
favoure 1 with fine breezes and met with comparatively
few impediments- from shoals ; and none (that deserve.
the term) from any of the Chinese works of defence, in
our progress to this anchorage.
At Fushan and Keangyin, on the right bank, two
batteries of twelve and seven guns each were erected, but
e guns were removed on our approach. At Seshan,
honorer, about five-leagues below the intersection of the
Grand Canal, and where- the river narrows considerably,
for some distance, the surveying vessels were fired at
from three batteries mounting 20 guns, which were also
discharged ineffectually at the advanced squadron, as
they aritt'ed off the :Tot. three days afterwards, but they
were abandoned on a rex guns being opened on them by
the Modeste, and the whole, together with the barracks
and magazines, were completely destroyed by a party of
eamen and marines, which were landed for that purpose
rem tlni- Cornwallis and advanced squadron, under Com-
mand r Charles Richards, of this ship
The fleet wai detained some days off Seshan by scant
wind,, and at this point we lost the advantage of any run
of fool tide, the stream constantly setting down at a
rate varying from two and a half to three and a half
miles an hour, with the rise and fall of water averaging
two feet.
On the 15th, Commander Kellett, in prosecuting Ms
examination of the river with the I'hlegethon and Me-
dusa, was opposed at the entrance of the narrow channel
between the island of Tscaoushan, and a commanding
promontory on its south side, by a battery of 12 guns,
which were soon silenced by the steam-vessels, with
much credit to Lieutenants M'Cleverty and Hewitt ; and
the same afternoon Sir Hugh Gough and myself pro-
ceeded with the Vixen and Medusa to reconnoitre the
approaches to Chin-Keang, When'we not only found the
battery and adjoining village deserted, but passed on
without the slightest opposition close to the suburbs of
the city and above the island of Kinshan, carrying the
whole way an ample depth of water.
On the 17th, Captain Bourchier was dispatched with
the Blonde, Modeste, Queen, and Nemesis, followed by
the Dido, Calliope, Childers, Plover, and Starling, to
blockade the entrances of the Grand Canal, and with
the aid of the steamers he gained an admirable posi-
tion for this object above Kinshan, by which it is esti-
mated that the traffic of not less than 700 junks has
been intercepted. A party- was also landed from the
Blonde, and destroyed the guns which had fired at the
Phlegethon and Medusa.
On the 19th, the Cornwallis, towed by the Vixen, suc-
ceeded in reaching our present anchorage, when the
island of Kinshan was immediately taken possession of
by., a small party of marines, but it is entirely covered
with buildings of a religious character, and altogether
too insignificant for military occupation. The wind in
the course of the day veered to a more favourable point,
and I hid the sati,facti.m being joined the some
of •
evening and On the 20th, by the remainder of the fleet.
The Jupiter, and some of the transports, however, got
aground a few miles below us, which obliged me to de-
tach the large steamers to their assistance.
The grand canal on the south side of the river runs
through the suburbs of Chin-Keang, and no time was
lost in making the preparatory arrangements for
taking possession of that city. It was ascertained
that a body of about 1,500 Chinese troops
were posted in an entrenched camp about a mile
and a half to the south-west of the town, and on
the hills beyond. The General, therefore, made his
arrangements fcr landing the first and third brigades of
the army to the westward of the city, opposite the island
of Kinshan ; and the second brigade at a commanding
position to the eastward, within 700 yards of the north-
east angle of the walls ; and so little was resistance ex-
pected against such a combination of force, that it was
not deemed necessary to add the seamen and marines
from the.squadron.
'The disembarkation, which commenced on the .21st at
reek of day, was judiciously conducted by. Commander
Richards, of the Cornwallis, covered by the Auckland, the
small steam-vessels, and"armed boats without opposition.
The first brigade under Major-General Lord Saltoun,
as aeon as it was formed, moved for Ward to attack the
effitrencbment camp, which was gallantly carried about
line o'clock, after a short resistance ; the Chinese pre-
cipitately retiriree over the hills.
Major-Oeneral be' heedde, with the second brigade,
about the same time ascended the heights assigned him
on the river side, and after discharging some rockets
into the city, and supported by a well-directed fire of
shot and shells from the Auckland (steam-vessel), he
gallantly pushed forward under a smart fire of canuon,
jingalls, and musketry, from the walls, and entered that
point of the city by escalade about ten o'clock.
Captain Grey, of the Endyinion, accompanied this
brigade ; Captain Eourchier and other naval officers
attached themselves to the forties which attacked on the
land side, and I had the pleasure of accompanying my
gallant friend, Sir Hugh Gough, during a great part of'
the operations of the day.
The city gates were all strongly barricaded, and, as
it was Sir Ilugh Gough's intention to escalade the walls,
in the direction of the south gate, some guns were ad-
vanced on a height to dislodge the troops, with which
it was now observed the ramparts were lined, but the
canal was found to run close under its walls, which ren—
dered an assault at this point impracticable ; it was
therefore determined to blow open the west gate with
powder-bags," and enter the city by the bridge at that
point as soon as the third brigade, under Major. Gen.
Bartley (which was the last landed), could assemble. .
During these proceedings, the boats of the Blonde, in
an anxious desire to land the artillery guns as near as
possible to the west gate, unfortunately advtinced by the
canal, wider the city walls, which were much obscured
by buildings before they were aware of the force to which
the, became exposed ; and thus felt under a very severe
fire by which 16 men out of 24, which formed the crews
of the Blonde's barge and flat-boat, and two officers and
eight men of the Madras Artillery were wounded ; and
ii was only by great presence of mind that Lieutenant
Crouch, of that ship, after receiving" three Wound!, suc-
ceeded in getting the men from those boats landed in the
suburbs on the opposite side, and removed the other
boats from a position in which it was impossible to use
their buns.
Not a moment was lost in communicating this casualty •
to the flag-ship, when Captain Richards, with excellent

judgment and promptitude, immediately landed with
200 Marines at the entrance of the canal, where he wa's
joined by a detachment of 300 of the 6th Madras Na-
tive Infantry, under Captain Maclean of that corps, and
pushed through the suburbs to the city walls, while the
whole of the boats of the Cornwallis, with their guns,
under the command of Lieutenant Stoddart, advanced
by the canal on his right flank. This little flotilla,
having joined the boats of the Blonde, took up an ex-
cellent position and opened their fire with good effect in
checking that of the Chinese, at the west gate.
Captain Richards had determined if possible to scale
the walls, in the hope of forming a junction with Gen.
Schoedde's brigade in the city ; and having fortunately
discovered a heap of rubbish from which his ladders
could reach the parapet (about thirty feet high), he was
in the act of rearing them, when Commander Watson
and Mr. Forster, master, with a boat's crew and a small
escort of marines joined him from the Modeste, which
was stationed some miles higher up the river.
Lieutenant Baker, of the Madras Artillery, Commander
Watson, Captain Richards, and a private marine of the'
Modesto were the first who ascended. The two former
were wounded, and the latter killed by the fire from the
west gate, in this intrepid achievement ; the remainder of
the gallant band, including part of the 6th Madras
Native Infantry, happily followed, without further loss,
thus effecting an important lodgment in the suburbs of
the city, between the outer and the inner west gates,
where they shortly afterwards communicated with the
advance of Major-General Schoedde's brigade.
About noon the arrangements for forcing the west
outer gate being completed, it was most effectually
blown in, when the third brigade, under Major-
General Bartley, accompanied by the Commander-
in-Chief of the Forces, gallantly rushed in, sweep-
ing all before them. The buildings above the gate,
in which • the Tartar troops had been posted,
were at the same time completely enveloped in
flames. The Tartars, however, within the city, were
still unsubdued, and having collected in a large body,
the 18th and 49th Regiments, in advancing by the ram-
parts, about half an hour after the explosion of the gate,
were suddenly fired upon, and unfortunately sustained a
severe loss of officers and men, although their opponents
suffered in a tenfold degree.
The seamen and marines under Captain Richards were
at this time halted for temporary rest, on another part
of the ramparts, but immediately advanced in the direc-
tion of the firing, and in passing along a narrow street
in the Tartar city received a volley from a considerable
body of those troops, who had posted themselves at a
gateway, where they seemed inclined to make a deter-
mined stand ; but on the advance of our men, and the
discharge of a few rockets, they retired, leaving several
men dead ; and many others, who had the temerity to
fire from the houses as our men passed along the streets
shared the same fate. In this movement, I regret to say
that Lieutenant Fitzjames, ono seaman, and one marine
of the Cornwallis, were severely wounded.
The operations of this day were executed under a
burning sun, with the thermometer above 90, and the
loss of life in consequence has been serious ; in addition
to those killed and wounded in action I have to lament
the loss of Brevet-Major Uniacke, an old and distin-
guished officer of the Royal Marines, and one private of
the Plover, who died from the effect of the sun, and I
fear the army did not lose less than sixteen from the
same cause.
The movements were so entirely military that I can
but ex?resi my admiration of the energy and ability
with which they were conducted by my Gallant Col-
league, the General ; and it is with renewed pleasure
that I again report the zeal and gallantry evinced by
every officer and man of the Royal and Indian Navy and
Royal Marines under my command, which has been
equtaly manifested in bringing the fleet up this river, as
in the subsequent operations on shore, in which they
have been engaged.
I inclose a list of the ships present in the Yang• tse-
Keang, of the killed and wounded, and also of the names
of the officers of the squadron who were from circum-
stances most conspicuously engaged on the 21st.
It is unnecessary to speak further on the share which
Captain Richards and his companions had in the assault
on the outworks of the city; they will no doubt be pro-
perly appreciated by their Lordships. Lieutenant Ten-
nant, my Flag Lieutenant, took a prominent part in the
attack of the Tartar troops in the city.
Lieutenant Fitzjames (severely wounded), a highly de-
serving officer, has already distinguished himself on dif-
frrent occasions. _ _

Lieutenant Stoddart showed excellent judgment and
good conduct in command of the flotilla of armed boats.
Lieutenant Crouch, of the Blonde, I have already no-
ticed, and the steadiness of Messrs. Jenkins and Lyon,
midshipmen of that ship, who were in the advanced
boats is spoken of as highly creditable to them.
Captains. Loch and Napier, R.N., who accompanied
the expedition as volunteers, • also participated in the ac-
tive operations of the day.
The loss of the land forces, I fear, is not less than 19
killed and 107 wounded in action, three missing, and 16
who died from the effects of the sun ; that of the Chinese
must be immense, as, independently of those who fell,in
action, incredible numbers of the Tartars (in some cases
including whole families) have unhappily died by their
own bands ; their force within the city is supposed to
have amounted to three or four thousand. _ _ _

Twenty guns were mounted on the walls, which, with
numerous jingalls, matchlocks, and other arms, and a
considerable quantity of powder, have all been destroy d.
About 50,000 dollars' worth of Sycee silver was also
found in the treasury, which has been embarked.
The troops intended for the operations higher up the
river will be re-embarked as soon as possible, and, as the
report of the navigation upwards is favourable, I trust
the expeditionary forces will soon renew operations at
Nankin, if not arrested by overtures fur peace from the
Chinese Government, which may be consistent with the
terms intimated by her Majesty's Government.—l have
the honour to be, Sir, your most obedient humble servant,
W. PARKER, Vice-Admiral.
To the Secretary of the Admiralty.

RETURN OF KILLED AND WOUNDED IN THE SQUADRON
UNDER THE COMMAND OF VICE-ADMIRAL SIR WIL-
LIAM PARKER, K.C.8., AT THE ATTACK ON THE CITY
OF CHIN-KEANG-FOO, ON THE 21ST JULY, 1842.
Cornwallis—Brevet-Major James Uniacke,
killed, who died from the effects of the sun and fatigue ;
Lieut. James Fitzjames, badly wounded ; 1 seaman dan-
gerously wounded; 1 private marine slightly wounded.
Blonde—Lieut. Edward Crouch, severely wounded ;
Mr. Henry T. Lyon, midshipman, slightly wounded ;
3 seamen dangerously wounded ; 6 seamen severely
wounded ; 5 seamen slightly wounded.
Modeste-1 private marine killed; Commander R. B.
Watson, slightly wounded; 1 private marine slightly
wounded.
Plover:-1 private marine killed.:

List of her Majesty's Ships and Vessels, and those of the
Indian Navy, in the Yang-tse-Keang, on the 21st day
of July, 1842.:
Cornwallis—P. Richards;captain, off Chin Keang-foo.
Endymion—Hon. Frederick W. Grey, captain, off
Chin Keang -foo.
Bellislc—J. Kingscombe, captain, off Chin Keang-foo.
Vixen (steam-vessel)—Henry Boyes, commander, off
Chin Keang-foo.
Apollo—Charles Frederick, commander, off Chin
Keang-foo.
Rattlesnake—James Sprent, master commanding, off
Chin Keang-foo.
Jupiter—G. B. Hoffmeister, master commanding, off
Chin Keang-f 00.
Blonde—Thos. Bourchier, C. 8., captain, off entrance
of Grand Canal,•three miles above Kinshan.
North Star—Sir Jas. Everard Home. Bart., captain,
blockading the river of Woosur.g.
Dido—Hon. Henry Keppel, captain, off Eching, four-
teen miles above Kinshan.
Calliope—Augustus L. Kuper, captain, off Quatchoo,
at the northern entrance of Grand Canal.
Childers—Edward Halstead, commander, six miles
below Dido.
Starling—Henry Kellett, commander, within seven
miles of Nankin.
an Rcelaooltdureamsntvce,
Columbine—W.
etlo—t uqvida.enlildiß.
CA. Watson,a.niar
shs oecuaotdmi:maiadned
.e r blockading
commander, block.
adpinlgovtehre—riivicierhLared C
Lew
ha.
commander, within seven
miles of Nankin.
Clio—Edward N. Troubridge, commander, blockading
the Muntok river.
Algerine—W. H. Maitland, lieutenant commanding,
off the Amherst Rocks.
HONOURABLE COMPANY'S STEAM-VESSELS.
Auckland—R. Ethersey, commander Indian Navy, off
Chin Keang-foo.
Sesostris—H. A. Ormsby, commander Indian Navy_
off Chin Keang-foo.
Pluto--John Tudor, lieutenant Royal Navy, off ,Chin
Keang-foo.
Phlegethon—J. J. M'Cleverty, Lieutenant Royal Na-
vy, Chin Keang-foo.
Medusa—H. H. Hewitt, Lieutenant Indian Navy, off
Chin Keang-foo.
Queen—Walter Warden, Acting Master Royal Navy,
off Chin Keang-foo.
Tenasserim—A. P. Wall, Acting Master Royal Navy,
off Chin Keang-foo.
Proserpina—John J. Hough, Commander, Royal
Nayy,, blockading. an entrance to Grand Canal, south
side.
Nemesis—W. H. Hall, Lieutenant Royal Navy, with
Dido at Eching, at north entrance of Grand Canal.

List of the Officers belonging to the Squadron, under the
command of Vice-Admiral Sir William Parker,
-K.C.8., Commander-in-Chief, employed in the assault,
by the Seamen and Marines on the out-works of the
city of Chin-Keang, on the 21st of July, 1842.
Her Majesty's ship Cornwallis—Capt. Peter Richards,
in the assault near the west gate, and attack of the Tar-
tar troops within the city ; Lieut. James Fitgjames, in
the assault near the west gate, and attack of the Tartar
troops within the city ; Brevet-Major James Uniacke,
Royal Marines, in the assault near the west gate, and
attack of the Tartar troops within the city ; Captain
F. S. Hamilton, Royal Marines, in the assault near
the west gate, and attack of the Tartar troops within
the city ; First Lieutenant Henry Timpson, Royal
Marines, in the assault near the west gate, and attack
of the Tartar troops within the city.; First. Lieute-
nant F. J. White, R.M., in the assault near the west
gate, and attack of the Tartar troops within the city ;
Mr. Stephen Stanley, Assistant-Surgeon, in the assault
near the west :gate, and attack of the Tartar troops
within the city ; Mr. Archibald Little, M.D., Assistant-
. Surgeon, in the assault sear the west gate, and attack of
the Tartar troops wit Lin the city ; Mr. William Bow-
den, volunteer Ist class, is the assault near the west gate,
and attack of the Tartar troops within the city ; Com-
mander Charles Richards, with Lieut.-General Sir Hugh
Gough ; Lieutenant James Stothlart commanding the
boats employed covering the assault ; Mr. Henry Phelps,
mate, in the boats covering the assault ; Mr. C. R. Jack-
son, mate, in the beats covering the assault ; Mr. Henry
.11011/11WOrthOnate, in the boats covering the assault

Mr. John J. Palmer, mate, in the boats covering the
assault.
Her Majesty's ship Blonde—Lieut. Edward Crouch,
employed in barge ; Hon. 0. W, Lambart, midshipman,
employed in pinnace ; Mr. Robert Jenkins, midshipman,
employed in flat boat ; Mr. Henry T. Lyon. midshipman,
employed in first cutter.
Her Majesty's Sloop Modeste.—Commander R. B.
Watson, Mr. J. Forster, master.
With Vice-Admiral Sir William Parker.—Lieut. C.
Tennant, Flag Lieutenant ; Mr. George Hodgson, Mate
of the Cornwallis.
Cornwallis, off Nankin, Aug. 30, 1842.
Sir,—l transmit herewith the copy of a letter which I
yesterday received from her Majesty's Plenipotentiary,
and of an order which I have in consequence issued for
the entire discontinuance of any interruption to the Chi-
nese trade, and the renewal of friendly intercourse with
them. I have, &c.
W. PARKER, Vice-Admiral.
The Secretary of the Admiralty.
Steam•frigate Queen, off Nankin' Aug. 29, 1842.
Gentlemen,—The treaty of peace having now been
happily signed, and the Emperor's assent to its provisions
having likewise been intimated through tut Imperial
edict addressed to the High Commissioners and Gover-
nor-General, of which I inclose a translation, I feel
anxious to relieve the people from the great distress and
inconvenience which the- present embargo on this river
causes ; and should your Excellencies concur in these
sentiments, I beg that his Excellency the Admiral will
issue the necessary orders, and also send instructions by
the steamers under dispatch to her Majesty's ships at
Chinhae and Amoy not to interfere further with the trade
of these places. HENRY POTTINGER,
Her Majesty's Plenipotentiary. •
Their Excellencies Vice-Admiral Sir William
Parker, K.C.8., and Lieutenant-General Sir
H. Gough, K.C.B.

Cornwallis, off Nankin, Aug. 29, 1842.
GENERAL MEMORANDUM.
The Commander-in-Chief has the high gratification of
announcing to the squadron and transports under his
orders, that the treaty of peace between Great Britain
and China has now been happily signed, the Emperor's
assent to its provisions being likewise received, the
blockade and interruption of the Chinese trade and com-
munications are to be immediately discontinued within
the rivers and on any part of the coast of China.
The officers arc expected to exert themselves to pre-
vent the slightest cause of offence or disagreement, to,
or with the natives, with whom it is hoped the most
friendly intercourse will be hereafter observed during
the continuance of the British forces in this country.
W. PARKER, Vice-Admiral.
To the respective Captains, Commanders,
and Commanding Officers of her Majesty's
ships and vessels, those of the Indian navy,
and to the Agents and Masters of Trans-
ports. [To be Continued.]

SURCHARGES UNDER THE IN-
COME-TAX.

The extravagant and uncalled-for surcharges now
made tinder this impost by the Income-tax Commis-
sioners or their agents, are causinggeneral dissatisfac-
tion. Reference to past documents, relating to the
time when this noxious tax was first put into force
under Mr. Pitt, only show, that the British subject
stands entirely unprotected. The statement and sig-
nature (X no man in the kingdom is respected, as if,
putting principle and honesty out of question, the
heavy penalties threatening him at the head of the
paper on which he renders his return, were not of
themselves sufficient to dragoon the most dishonest
into truth.

Mr. Pitt, in bringing forward his proposition for
this tax, in 1799, stated at full, in the House of Com-
mons, the system upon which he considered it ad-
visable to proceed in the collection of the tax, the offi-
cers and machinery necessary to he employed in the
task, together with the general order of proceedure.
'With regard to the matter of surcharges he expressed
himself thus :

" Individuals might also state in what they had
been overcharged. If the Comm;gsioners should not be
satisfied with the schedules given in, they should have,
in that case, the power to proceed to examinations by
oath ; but they should have no compulsory power to
make a man answer. They, should neither have au-
thority to call for books, nor to examine any man's
clerks or agents. If, however, the party examined
should withhold any information on these points, it
should rest with the Commissioners to form their
own opinion, and their judgment should be final, un •
less the party chose to appeal to the higher Court of
the Commissioners. But even in that case no books
or papers should be examined. If the party should
be unwilling to produce those papers, he must acquiesce
in the decision which the Commissioners should come
to upon such other information as it might be in their
power to obtain. Such information the Commissioners
should be strictly sworn not to disclose, nor to avail
themselves of it for any purpose separate from the
execution of the Act. If, however, any information
should be made, upon oath, which the Commissioners
should think to be false, they might carry on a pro-
secution for perjury."
We now proceed to notice an action brought by the
Earl of Uxbridge, Messrs. Hughes, Williams, and
Grenfell, plaintiffs, and proprietors of very extensive
copper ccncerns, against one Teed, the defendant, an
inspector of the duties on income and property in the
City of London, for a wilful and vexatious surcharge
made by him, in respect of the plaintiffs' returns and
profits for the year. The matter came on for hearing
in the Court of King's Bench, before the Commis-
sioners, on the Ist of Me-ch, 1810.
The statement made on the occasion was, that Teed,
the defendant, without any information or ground of
surcharge, except the circumstance of plaintiffs having
the year before, made a much larger return of profits,
surcharged them the sum of 28,3571., several months
after their returns of profits had been, upon examina-
tion, allowed by the additional Commissioners, and
the amount of ten per cent. duty thereon being paid
into the Bank, the inspector at the time he made such
a surcharge having been also aware that Mr. Gren-
fell, one of the plaintiffs, had appeared before, and
fully satisfied the Commissioners, previeusly to their
passing the assessment upon which this surcharge was
afterwards made.

Upon hearing, however, before the Commissioners
of appeal, the surcharge wag disallowed, and the
plaintiffs, considering it a ques'aon of great public im-
port to ascertain by the decision of a court of law,
whether the inspectors were justified in making sur-
charges, (as, observes the reporter of the case, is now
by far too much the practice, without any ground of
information for doing so, and taking the chance of
putting a proportion of the surcharge into their own
pockets, in event of its being 'n any degree disallowed),
brought this action.

It, however, appearing that one of the additional
Commissioners had advised the defeniant to make
the surcharge, the Court was of opinion that it
removed from him all imputation of his having
made the surcharge vexatiously, and the plain-
tiff 3 were of course nonsuited. It was, not-
withstanding, distinctly understood, that a sur-
charge made without any ground besides an inspec-
tor's own presumption is unwarrantable, and would
be deemed vexatious.

From this decision it would appear that the subject
is not protected by the existing law against a false
surcharge, provided the inspectir acts under the ad-
vice, or at the suggestion ef-any one of the Commis-
sioners, notwithstanding the assessment having been
made by the Commissioners before whom an investi-
gation respecting the same had previously taken place.
Mr. Horne Tooke's reasoning on this subject, as
conveyed in an answer of his to the' Commissioners of
Income, upon their apprehending that his income was
greater than sixty pounds, the sum for which he re-
turned, strongly expresses itself to the point, and ex-
hibits in a plain point of view the light in which an
Englishman's word is to be taken, by these fiscal
Judges :—" Sir," he writes in answer to the Commis-
sioners Clerk, in the year that the impost was laid
on, " Sir, I have much more reason than the
Commissioners can have to be dissatisfied with the
smallness of my income. I have never yet in my
life disavowed,
_or had any occasion to re-consider,
any declaration which I had signed with my name.
' But the Act of Parliament has removed all the decen-
cies which used to prevail between gentlemen, and
has given the Commissioners (shrouded under the
signature of their clerk) a right by law to tell me that
they have reason to believe that lam a liar. They
have also a right to demand from rne, upOn oath, the
particular circumstances of my private situation. In
obedience to the law, I am ready to attend them upon
this degrading occasion, so novel to Englishmen ; and
to give them every explanation and satisfaction which
they may be pleased to require."

SUGDEN v. BLACKBURN.—We do not understand
the motives of the Mail for the malicious contrast
it has drawn between the Chancellor and the new
Master of the Rolls. There was a time when the
Mail would have acted a very different part towards
Mr. Blackburne, when that Right Hon. Gentleman
spoke with voice potential at Dublin Castle. But let that
pass. We cannot, however, but admit that this very
early condemnation of a solemn decision of the present
Master of the Rolls—a man who enjoyed so very tip-
top a reputation at the Bar, and who is regarded as a
Solon amongst the equity lawyers—has come upon us
quite by surprise, the more .so, as the Rolls' Court,
during the incumbency of the late lamented Judge
who presided there, had become celebrated for the dis-
cretion and completeness of his judgments. On this
subject we recollect a very remarkable statement
made by Mr, Ford, at the recent meeting of the Irish
solicitors, who assembled to consider the. most fitting
mode of exhibiting their reverence for the memory of Sir
Michael O'Loghlen—" In the space of five years and
a half (said Mr. Ford) that he presided in the Court,
he disposed of upwards of twenty-five thousand dif-
ferent matters. He pronounced more than that num-
ber of orders, and out of that number there were only
twenty appeals from his decisions. On the hearing
those appeals, fourteen of his orders were affirmed,
three varied in part, and three only reversed, and one
of these on a communication he himself made to the
Appellant Court, on the re-consideration of the case."
,Evening post,