The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1838-09-25 00:00:00

EXCISE CASE.

THE QUEEN V. EDWARD HOLT.
On Friday last, pursuant to a writ of extent issued from
her Majesty's Court of Exchequer, a Sheriff's Jury was con-
vened at the Excise Sale-room, Revenue-buildings, for the
purpose of inquiring what amount of available property was
possessed by Edward Holt, glass-dealer, of this town, and
of assessing in respect to the portion'of such property that
should go the Crown.
Mr. Hutton. barrister-at-law, presided on behalf of the
Sheriff; Mr. Bateman, solicitor, of London, appeared for
the Crown; and Mr. Bardswell, solicitor, of this town, at-
tended for the defendant.
Mr. BATEMAN opened the proceedings, by briefly stating
the case to the jury. He said, the jury had been summoned
to investigate the amount of property and claims arising out
of the ease of Mr. Holt, who had been engaged to the Crown
in a bond to the amount of £9OOO. This bond bad become
forfeited, and there had been an order from the Crown for
the confiscation and seizure of all Mr. Holt's property. It
would be the duty of the jury to try the amount to this pro-
perty, and, having investigated any claims that might be
put forward upon it, to declare what was forfeited.
Mr. Gilmer deposed to the seizure made by him of the fur-
niture, coaches, and horses belonging to Mr. Edward Holt,
at his dwelling-house, in Falkner-street, which were valued
at 544 10s, and of the stock-in-trade in the warehouse, in
Hanover-street, which was to the amount of £7OO 17s. `Both
these valuations had been purposely made much below the
real value. He had also found the books now produced.in
the office of the warehouse, but had not been able to discover
any deeds or other writings which related to the disposal or
appropriation of any property. None of the articles above
mentioned had been claimed. The valuation of the carriages
were included in the sum of £544. The only cash property
he found in the warehouse was to the amount of three half-
pence. (A laugh.) Mr. Gilmer further stated, that there
were some articles found on the premises Which were claimed
by Messrs. Tory, Holt, and Co , Messrs. P. Stewart and Co.,
and some furniture by Mr. Thomas Hensman. Mr. James
Lister, manager of the Union Bank, stated, that the only
sum belonging to the defendant, in their possession, was a
balance of £2ss 7d. Mr. Holt, about twelve months since,
had 95 shares in the capital stock of the bank, valued at
about £l2OO, of which a bona fide transfer to Mr. Firth, of
gd
ienntednt defendant
snore solicitor,
Northwich, was made in August last. As he (Mr. Lister)
had heard that Mr. Holt hail been accused of defrauding the
revenue, he refused to hand the money over, though he was
it. He was of opinion that the shares had been sold at a great
ready to pay it to those who were duly authorßiseedgistotrvr.eocffieieve:
sacrifice. Mr. BATEMAN said, the Crown had a prior claim,
and Mr. Lister would be bound to pay the money to the She-
riff, on his order. Mr. Lockhart, of the Ship
proved a transfer to the defendant of a vessel called the Com-
batant, for a mortgage of £lBOO, and other sums which had
been advanced on it. Isaac Conch, of the Excise, proved
the correctness of the accounts which he bad assisted to make
out, and stated, that the defendant's books had not been
posted for the last four years. Mr. Holt, father to the de-
fendant, proved the property of the latter in houses and sheds
in Hanover-street, and in a map of Ireland, to be published
by a person named Hobson. He had lent his son money to
get bun out of difficulties. Mr. BATEMAN asked Mr. Holt
if he were aware that his son had lately been living at a high
rate. Mr. Holt replied, with much indignation, "This is
no question to put to a father under the circumstances. It
is a cruel and a hard one." Mr. Crump, of the firm of Lee,
Bell, and Co.. proved, that the defendant had a share,. worth
£4OOO, in the Victoria Iron Foundry. Mr. Samuel Solomon
spoke to the possession by.the defendant of certain property,
worth £6OO per annum, in Oxford-street, which had, how-
-1 wortha
proved,
n d
d h.
aa belonging ed I
theos
ooei,
ever, been mortgaged. He had heard that the property in
the map above alluded to had cost Mr. Holt £5OOO. In re-
.
smp er c.tHteol l
,a
aq u
glazier,antity nit
aglass
Sunda!'.sai
soonto I a v
after
e iti
hconveyeddiscovery t o
of Mr. Edward Holes frauds, Mr. Hall stated that he had
uj a jonothins:r:utttiuhlalrevdri theae.
isyn
stated,
(Ithiaaler:;el7dlnt
aovreatttsniloc,t
tei
ltgeoladis‘e%te,
oin:dreentehdt f(oweia,utnanfisosetea; ne(oi
claimed
defendant, Mr.
at
them for a debt due from Mr. Holt. There were 315 boxes
sealed and 114 unsealed. He demanded the glass to secure
thanhimself
coavge against i ns
hist loss;cla and. would,mr. p
tict).es,o led atgt
glass
s fair price,
manufacturer,inore
had, it appeared, received 1848 boxes of glass, value £3251,
his property, from Mr. Holt, on the Ist, 4th, 7th, and Bth
\vifree. furniture,
S e p te mb e r. Mr. Edward Hensman, father-in-lawresumed.
iNt
eosv,:fliroeuede-
fendant, knew nothin,gintoghfa,titlaiyeh.eaffhaairds
ionf thhieslaptotsesre,isb,shuiootnciaaicmaerdt,
some furniture found on the premises. After the examine-
lion of several sureties of the defendant, the cvdaesTetrewe•a,
Is v ad-
journedor
ihn
ant, proved
that
ee-sitreet,enhoeitiimiersirot-f
11 brothernd iht oGtrlhoehv
l'sllo(Mrth.and South beencost o it aboutthe
gthaeg mort-
gaged, :fee
whichAnlidarat tneHtr
hh
ae
dd
The map, Mr, Holt said, was awkward( • situated Wales Batik.
as his brother had advanced about 1.:2)00 ; inasmuch
on i t
ori-
ginal
ly designed by a person named Hobson In co. It was
of the blunders of one person, the first plat consequence
plates were incorrect,
and were thrown aside, when new plates were
smaller scale. The original publisher hadexecuted on a
parted with the
first plates, and the subscribers refused to take the new map.
Plates The person into whose possession the old
had caused them to be corrected, and Was had fallen
from them. His brother had the power oabout to publish
about three weeks ago, he was about to slopping this, and,
c
proceed-
ings for that purpose. Mr. Bateman pminence
should seize his interest in both maps.ignified, that they
that the defendant had left Liverpool ten It appeared further,
seizure of glass by the Excise. days after the first
Mr. SOLOMoN, as solicitor for Mr. Hal t&
the jury. He stated, that Mr. Hall I 1, tucn addressed
claimed a balance from Mr. Holt for Work done for many years
and painting, under a contract that all done in plumbing
for in glass. When he first heard of Mrwork should be paid
on Sunday, he went to him and obtained fromliolt's difficulties,
in question. It was removed at the
earliest moment after
Mr. Holt gave his permission, certainl the Sunday even-
ing, but no concealment was intended
oriass in the verdict,
attempted. Mr.
Solomon urged them not to include the
as the loss of this debt, so long due, wouldi
be utterly ruinous
to his client. If the jury decided against Pilo, his only re-
medy would be an application to the
where, as the Crown, even when defeated Court of Exchequer.
debt would be absorbed in the le , pays no costs, the
;aI expenses, The verdict

in favour of Mr. Hall could not damage the Crown, as this
was but a preliminary proceeding, but a verdict for the
Crown would deny all justice to Mi. Hall.
Mr. BARDSWELL addressed a few words to the jury, show-
ing, that on the part of Mr. Tipton the transaction had been
one of fairness and openness. The glass had been taken
from Mr. Tipton by Mr. Holt, for export. When the latter
found he could not export it, he returned it to Mr. Tipton, it
being his property. The case, Mr. Bardswell pointed out,
was not similar to one of fraudulent preference in bankruptcy.
The decision of the jury was not final. The parties could
traverse, if the verdict was different in Mr. Tipton's case
from what he hoped it would be. By giving a verdict for
Mr. Tipton, they would save him the trouble, anxiety, and
expense of further proceedings.
Mr. HULTON said, the present inquiry was merely preli-
minary, for the purpose of putting the case in train for ad-
justment. Mr. Hultou expressed his agreement with Mr.
Bardswell in respect to Mr. Tipton's case. He saw some
difference, he said, in respect to that of Mr. Hall, inasmuch
as the-glass was sent to him at a time when it ought not to
have been sent.

The jury retired. In about ten minutes they returned.
The Foreman said, "We find a verdict against the Crown in
respect to Hall and Tipton, but all the rest in its favour."

Mr. BATEMAN said, Mr. Hall did not claim the whole
proceeds of the glass, but only so much as would cover his
debt. Mr..HUI.TON pointed out this difficulty to the jury.
There being a second writ, the jury were sworn to the in-
quisition under it. A new verdict was given as regarded Mr.
Hall's claim. The jury found for the Crown, subject to a
lien by Mr. Hall to the amount of his debt.
Mr. HUtTON took the verdict as follows :—That the jury
found for the Crown, with a recommendation from the jury,
that Mr. Hall's claim should be investigated.

THE DUKE OF BRIDGEWATER'S CANAL.
OPENING OF THE LOCKS To THE lItWELL.

The inconvenience experienced in want of a water commu-
nication from the Duke of Bridgewater's canal to the Irwell,
and the consequent necessity for an enormous amount of
cartage through the town for heavy goods requiring trans-
shipment in boats on various other canals; the need also for
sonic better and cheaper mode of transit fur coal, lime, &c.,
from certain districts of this town, led Lord Francis Egerton
some time ago to determine upon having such a communica-
tion formed between the canal and the river. The place se-
lected for• the site of this water passage was a pike of vacant
land, part of the trust property. lying, between the canal and
the Medlock, near the confluence of the latter with the Irwell,
between Dawson-street, which bridges the canal, and the
old pile of buildings called Hulme Hall. - The principal ob-
jects sought to be effected by this connection of canal and
river navigation were, first, the formation of a communica-
tion with the Manchester, Bolton, and Bury Canal, which
enters the Irwell, from its opposite bank, about fifty yards
above the Liverpool and Manchester railway bridge. This
communicatiou was desired in order to give increased facili-
ties to the coal trade on that canal, and to enable the coal to
be brought by boats into the centre of the town, instead of
the present expensive practice of cartage. It was also de-
signed as a means to effect a communication for the convey-
ance of limestone, iron, and other valuable mineral products
and merchandise to the centre of the town—the general junc-
tion of the canals westward, at the wharfs in Picadilly, in-
stead of the cartage before necessary, which operated as a
heavy duty upon the transit of bulky and heavy commodities.
The works were commenced in September, 1837, and they
were completed within twelve months of their commencement;
the excavations being to the extent of twenty-five thousand
cubic yards of material, a great portion of which was cut
through a mass of the red sandstone rock which is the dis-
tinguishing geological feature of the neighbourhood. The
works commence a few yards south-west of the Dawson-
street Bridge over the canal; the canal being considerably
widened on its north bank, so as to form a sort of basin.
Thence two single locks conduct the boat passing riverward,
in a south westerly direction, to a tolerably spacious basin,
considering the size of the craft navigating this canal, and
thence the third single lock is entered nearly at a right angle
or northwest, and it opens into the river Medlock about 20
yards above its confluence with the Irwell. The works will
be found correctly laid down in the plan of Manchester and
Salford accompanying Messrs. Pigot and Son's directory of
the town. The locks will all admit vessels of the ordinary
size, say 75 feet in length and 15 feet in width. The depth
of water-way or fall, in the whole declivity from the canal to
the Irwell, is sixteen feet ten inches. The junction is formed,
as we have said, by three locks ; all of them single. The
whole of the sides, not only of the locks, but of the ponds.
are constructed of masonry—which gives the whole an ap-
pearance at once of solidity, neatness, and security. The
design and superintendance of the works, we believe, were
confided to Mr. Smith, the engineer to the Bridgewater trust.
It was intended to open these locks with some little cere-
mony, and last Monday was named as the day; but, although
the whole .of the works were then complete, it was found that
Lord Francis Egerton would not return home in time to be
present, and the ceremony was accordingly postponed. Sub-
sequently, Thursday last was the day named; and it was un--
derstood that his lordship would not be able to witness the
opening, being at present, we are told, at Leamington.
However, he wished the opening to be no longer delayed,
and it was understood that Lady Francis Egerton, and her
family, would come from Wortley in his lordship's barge,
which vessel was to have the honour of first passing through
the locks.

Accordingly, on Thursday morning, preparations were
made to give all possible eclat to the scene. nags, gene-
rally of blue and white, the election colours of Lord Francis
and Mr. Bootle Wilbraham, were displayed from the roofs
of the various warehouses at Knot Mill, belonging to the
Bridgewater trust. In the immediate vicinity of the lockage,
too, several flags were displayed. Opposite the upper gate
of the third lock, on the ground between the works and
Hnlme Hall, a temporary platform was erected for the ac-
commodation of Lady Francis Egerton and her friends .and
family. This situation was chosen at the angle of the works,
as commanding a view of the whole water-line from the
canal to the river. The platform was canopied with an awn-
ing, and several small blue and white flags adorned this
platform, inscribed " Success to Lord Francis Egerton,"
" Lord Francis Egerton for ever," &c. On the opposite
bank we noticed a large white flag, inscribed " The -Man-
chester Grocer's Company." In the canal, near the entrance
gate of the first or upper lock, was stationed one of the canal
boats, which was intended to make the first passage of the
locks towards the river and back to the canal, going in the
wake of the private barge. This canal boat, we believe, is
an old servant; it is named the Duke, John Shaw, master;
tonnage about seventy tons, of the usual dimensions of canal
boats, and 13 years old last June- In honour of the occa-
sion the "Duke" was newly painted, looking very fine in a
coat of red and blue, and displaying his facings of these
colours wherever it was possible to use a brush. He was also
equipped with new canvass and a new towing rope. From
the mast head floated several flags, colours, and streamers;
the yard was also dressed with flags, in holiday fashion, in-
scribed " Victors," " Long live the Queen," &c. In short,
the " Duke" looked as gay as his age would allow, and flags
and paint could make him.
The hour fixed for the opening was twelve ; but it was
about a quarter past before his lordship's barge was discerned
by the watchers comingalong the canal, drawn by two horses,
each mounted by a boy as postilion, wearing a blue jacket.
Immediately on its being perceived, a number of small can-
non, which had been mounted on carriages in a field over-
looking the canal, and lying between it and Hulme clairch,
fired a salute, in honour of her ladyship and the occasion.
Lady Francis landed on the canal bank, nearly
.opposite
Huhne Hall, with her two little girls and their governess
She was received and conducted to the platform by Mr
George Marsden, the Manchester agent to the trust, and Mr.
Smith, the engineer. Her ladyship's brother, Mr. Greville.
and three sons of Lord Francis, remained on board the barge,
which entered the first lock, amidst_ cheers and discharges of
the cannon, about twenty-five minutes past twelve. The
barge passed through the pond and into the second lock,
before the " Duke," his deck crowded with holiday passen-
gers of both sexes, passed into the first lock. The gates
were alternately opened and shut slush* the progress of the
two vessels through, so as to keep as much water as possible.
On the " Duke" passing beneath the platform, its passen-
gers gave three cheers for Lady Francis, which was responded
to by the crowds that lined the banks, and every eminence
commanding a view of the spectacle. The barge proceeded
into the river as far as Hahne Hall, and then returned; and
the " Duke" took the same course, and thus both vessels re-
passed the locks—the whole progress to the river and back
having been accomplished before one o'clock. Her ladyship
then re-embarked, and, we believe, shortly afterwards re-
turned to Worsley.
The gates, though a little stiff, worked well, and were easily
managed. We heard of no accident, except one from a
most culpable piece of rashness and carelessness. While
one man was ramming down the charge in One of the small
cannon, another applied the fuze to the touch-hole, and, in
the discharge, the hand of the former was severely injured ;
but to what extent we could not learn, as be immediately
left the ground, with his hand blackened, bruised, and bleed-
ing, to obtain surgical assistance.

In the afternoon, a substantial dinner was provided in one
of the warehouses, for the workmen employed on the locks,
&c., as well as for those in the employ and the service of the
trust. We have heard that upwards of 200 individuals were
to partake of roast beef, ale, &c.; and no doubt the after-
noon would be much 'enjoyed.—Manchester Guardian.