The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1853-02-15 00:00:00

,PARTMENT

Gov. securities.Xl3,764,6sl
Other securities 13,705,812
Notes .... ~.. 9,338,820
Gold & sily. coin 666,582

£37,475,865

In our SHARE MARKET during the week we
have had a continuance of the struggle between the
butls and the bears, the public standing almost
altogether aloof. Hitherto the bears have had the
worst of it, the bulls having contrived to raise the
prices by well managed purchases, which, in the
limited amount of business now doing, has not
been a difficult matter to do; unless, however, the
public come to the rescue, it is probable that present
prices cannot long be maintained, their general
tendency being to decline in idle markets. The
Statement of the different companies have been as
satisfactory
as was expected. The Midland and
Western are considered very good. We close
—Aberdeen,
firm this even' g The quotations of the day are
1'41.; Belfast and Ballymena, 37i :1;
Chester and Birkenhead 21f ; Chester and Holy-
head, 23; Eastern
Counties, 1 31; Lancashire and
Yorkshire, 79 8i; Liverpool, Crosby and South-

' port, HI; London and North-western stock, 120,
ditto fifth-shares, 3+p.; Manchester, Sheffield and
Lincoln, 301-; Midland stock, 781i4 g ; Newry
and Warrenpoint, ; South-eastern and Dover,
stock, 211 24 24c+ 24 1; Lancashire and Yorkshire
6 per cent. pref., 151. Borough Bank £lO shares, 1
PRODUCE.—Although the extent of business in
Sugar has not been great, the market has been
firm, and 240 hhds. 8.P., and 3,000 bags Bengals,
realised full rates. In Foreign the sales were 350
bags of old Brazil, at 19s. for yellow, and 21s. to
225. 6d. for white, and about 3,000 boxes yellow
Havana. In Molasses nothing doing. In Cof-
fee, very little. Of Cocoa, 400 bags Para sold
at 245. 6d. to 25e. per cwt., and of Pepper, 500
bags Eastern realised 3-.1. to 3d. per lb. In
Rice the business was very trifling, and the same
remark will apply to Rum. The market for Tea
is also dull, some few sales of common Cong-ou
were effected at 10d., better sorts without alteration,
and Green in fair request at previous rates. No
sales of Indigo. Saltpetre dull, and Nitrate
of Soda without change. Turpentine has ad-
vanced in value, 1,300 brls. having fetched 13s. 6d.
Linseed Oil in active request. Spirits of Tur-
pentine in fair demand. Palm Oil, £32. 10s.
to £33. Tallow has slightly improved, but the
business has been trifling. Petersburg Y.C. has
been sol l at 455. Of Jute, 150 bales fetched
£l9. 10s. per ton. To-DAY, there was an im-
proved demand for Sugar, and very full prices were
realised, the business, including Saturday's sales,
comprising 350 hhds. Demerara, to the Refiners, at
325. 6d. to 345. 6d. ; 400 bags Benares, at 375. 9d.;
1,750 bags Madras, at 31s. 3d. ; and 185 cases
Maceio, at 18s. per cwt. There is nothing to
report in Rum. A few tierces Plantation Ceylon
Coffee brought 58s. to 625., and 50 bags St. Do-

mingo 435. per cwt. In Tea there is nothing new
to notice. 100 bags black Pepper sold at 3:ld.
per lb., 40 brls. Ceylon Plumbago at 155., and 370
slabs Straits' Tin at 107 s. 6d. per cwt.
COTTON.—Owing in a great measure to the
manufacturers having supplied themselves suffi-
ciently for immediate consumption, the market
during the week was very inactive, with a tendency
to decline, and the advices from America by no
means tended to restore animation. On Thursday,
however, there was a slight improvement, and a
better feeling became prevalent, so that quotations
were left unaltered in Friday's circular. The
business done on Saturday amounted to 6000 bales,
including 2000 for speculation and for export, at
steady prices. TO-DAY, the Europa's advices have
checked the demand; the sales are 4000 bales, at
1-16 d. to id. decline. Speculators are frightened
at the increase of the receipts. Last year they were
light in the two first weeks of February, and there-
fore an increase in the receipts is not to be wondered
at. It is possible we may see a further increase up
to March, but then, when a comparison is made
with the extraordinary heavy receipts of last year,
there is no doubt we shall see a great falling off.
According to appearance, the present flatness will
not be of long duration ; the last telegragh from
New Orleans of the Ist instant quoted middling
gic., freight id., or equal to 51d., and when they
have the advance on this side of id., we shall doubt-
less hear of higher prices, and all chance of import-
ing cheap Cotton will be gone. The shipments to
this port are again heavy. There are now at sea
350,000 bales of Cotton, including all sorts, destined
for this country, the largest quantity we believe ever
known.

DESCRIPTION.I

Sea Island
Stained ..
Boweds ..

Mobile
New Orleans
Pernams, &c
Aracati, &c
Bahia, &c.
Maranham

Sawginned.
Demerara,&c

.
Barbadoes
Peruvian..

Laguayra

Carthagena..
Smyrna ....
Manilla ....

Surat .
Madras

SALES. I IMPORTS.
PRICES. Week Week Previ-. Week 1 This STOCK
ending ously ending,
Year. 1-
Feb.ll.:this yr. Feb.ll.l ,Feb. 11

d. d. —Ol--i--
18e30 89, 1310
7-1 15 130:: 130 21442 75682 1
4} 64, 12250, 55780 •-394080
4.1 6i: 6100 21640 )47494 144533
4} 7il 20080 16450 !..J
6i 7g } 970 7380 } .... 9919 } 17920
1
6* 6f 46601 16450' .... 8571
6' Igi } 260 2620 }

20
14'730,
1.60 I
1380 i 337 i 4340
3060

18430
} 18370

7 - 50'
5} 11 1 2900'

Bengal

1
1 1

7$ -
4i -
4i 4*

- ••••'
3i. 42, 5730,)
44_ 40 I 60

25090
780 f•• • • 14481

50150 257760 68036 2668311 627850

Woor..—The Yorkshire markets have been rather
flatter this week, but as stocks of all kinds are low,
holders are asking very full rates. Irish Wool is
not so much inquired for just now; former rates
are, however, fully maintained. There has not
been quite so much activity displayed in Wools
generally this week, owing to the anticipation of
the public sales in London, which commenced on
the 10th instant. From the accounts received this
morning there is a large attendance of the home
trade, hut an unusual absence of foreign buyers,
in consequence of which the competition has not
been so spirited, and the advance quoted is about
I.ld. per lb. on fine, and id. to id. per lb. on low
descriptions, as compared with the series in Nov.
last. In our Wool market we have no new feature
to notice; we have a brisk demand for low Wools
of all descriptions, and the late advance has so -far
been fully maintained. Imports from all quarters
continue very limited, and stocks quite inadequate
to present requirements.
IRON.—In Scotch Pigs we understand there is
literally nothing doing, and prices are gradually
dwindling down. There are further failures,
chiefly amongst the outsiders ; and it is feared
that many more will take place, from all we hear.
525. is about the nominal value, but no buyers.
Each sale results in a reduced quotation.

DEFRAUDING THE CUSTOMS.-
IMPORTANT CASE.

Yesterday, a most important case came before Mr.
Mansfield and Mr. Sands, at the police-office, at two
o'clock, at which hour an unusual number of spectators
had assembled in the court. The prisoners were the
principals of a respectable firm in Liverpool, and their
chief clerk, the whole of whom had been in custody since
the evening of Saturday. Thomas Fletcher, residing at
Rice-lane, Walton, and Alfred Frith, residing at King-
street, Edge-hill, the members of the firm of Fletcher
and Frith, fruit-brokers, 4, Temple-court, were brought
up on a warrant charging them with defrauding Her Ma-
jesty's Customs of a sum of money. William Kerfoot,
Rose-court, Park-hill, their managing clerk, was likewise
brought up on the charge of conspiring to defraud Her
Majesty's Customs of a sum of money. The case was
stated to be in the hands of Inspector Kehoe. The charge
was supported by Mr. Felix John Hamel, solicitor of
customs, London, and Mr. Beverley. For the prisoners,
Fletcher and Frith, Messrs. Davenport and Collyer and
Sir G.. Stephen appeared. Kerfoot was not supported by
any solicitor. Before the trial came off, the solicitors for
the two principals applied to the court to accept bail for
the prisoners, but, on being told that they might confer
with their clients, they did not press the request, and
Messrs. Fletcher and Frith accordingly remained in cus-
tody. When they were brought up at two o'clock, the
court granted leave for them to sit, during the course of
the trial, by the side of their counsel.
Mr. FELIX JOAN HAMEL, who appeared on behalf of
the Crown, said it would probably be necessary to a clear
understanding of the case that he should give an outline
of it, and explain the process, so far as he was acquainted
with it, by which the parties at the bar conspired to de-
fraud the Customs. With reference to the importation of
oranges and lemons, there were two modes of charging
the duty upon them. In the first place, the rateable duty
was charged by measure ; but as, from the perishable na-
ture of the goods, many were rotten and worthless, the
duty was, in the second instance, charged upon value.
The question of the value was generally settled between
the officer of Customs and the importer. The practice in
Liverpool was—for the fruit-brokers to lodge the full
amount of the rateable duty with the Customs' officer ; to
receive the oranges, and put them up for sale ; when an
account of the prices received was submitted to the officer,
and on that the duty was charged. Now, if it appeared
that the account of a sale rendered by any broker was in-
correct and below the prices realised, then it would be at
once proved that the Crown had been defrauded. In the
present case there were a large number of frauds alleged
against the prisoners ; but, from the great number and
length of the documents which it would be necessary to
ge into, he did not propose to take more than three cases.
These three cases with which he proposed to trouble
the court related to the cargoes of the ships Daunt-
less, Uzilla, and Affeto. In the first case they paid
duty to the amount of :£ll 12s. sd. ; in the second,
£8 4s. 4d. ;in the third, £22 6s. 10d. In the third case,
although the transaction was not completed, still he was
prepared to show that it had been so far similar to the
previous cases. In these, Messrs. Fletcher and Frith
were the brokers ; Mr. Wm. Kerfoot their managing clerk,
and Mr. Howse the importer. In coupling the name of
Howse with the names of Messrs. Fletcher and Frith, it
was only due to that gentleman to say that he must be
acquitted, in the most unequivocal terms, of having parti-
cipated in the fraud which Messrs.: Fletcher and Frith
had practised, by submitting to the Customs officer ac-
counts of sales which were not true. It was left to the
broker's good faith and honour to submit a correct ac-
count, and to prove that these persons had not done so, he
would call witnesses who had been present at certain auc-
tions, who had taken notes of the sales which then took
place, and who were thus enabled to show the extent of
those particular cases of fraud by which he proposed to
support the chow against the individuals at the bar, In

connexion with, the cargo of the Uzilla, the following

witnesses were then called :
John Wignall deposed :—I am clerk to the Collector of
Customs, at the port of Liverpool. The document which
I now produce is a bill of sight, which I received on ac
count of Thos. Fletcher and Alfred Frith, in respect of
the cargo of the Uzilla, from Palermo. I received that bill,
and I. likewise received £BO at the time. There is an
indorsement on one side by William Kerfoot. I know
Kerfoot, and recognize him now. I find £73 18s.
paid. I cannot speak positively that this is William
Kerfoot's handwriting, as it was not signed in my
presence. It is in respect of 606 boxes of oranges and
lemons, value £63 14s. Bd. This is a collector's entry bill
I have in my hand, and refers to 520 boxes of oranges
and lemons, and 82 boxes of oranges and lemons, value
£7 3s. sd. The whole amount of duty is £73 18s. This
is a special certificate for the return of duties to Fletcher
and Frith in the case of the cargo of the Uzilla. There
is a gross sum of £147 14s. 9d. in respect of certain ves-
sels, of which the £73 15s. formed a part, as it also did
in the application for the return of certain duties which
had been paid into the Customs. I find a receipt on the
back of this certificate by Alfred Frith, one of the firm.
I paid that sum either to Mr. Frith or to his young man.
Cross-examined by Sir George Stephen.—The name
of the young man was Kerfoot. I do not know that I
have ever seen, or have ever had any connexion, with
either Mr. Fletcher or Mr. Frith. For a good number of
years I can speak positively that I never had any transac-
tion with them. I have been clerk to the collector for two
years, and, if Mr. Fletcher or Mr. Frith had paid duties
personally before that, I should not have known.
Robert Fisher said : I am a landing waiter in the

Customs ; 1 was on duty in the King's dock on the 12th
of December, 1851. The vessel called the Uzilla was
discharging shumac and oranges. On that day I received
this bill on sight, which I now hold in my hand. In
consequence I allowed the goods to be landed. The
goods are mentioned in the entry. I allowed 682 boxes
of oranges to be landed. On the 15th of December 14
boxes were taken for samples. They were delivered to
James Melling, then in the employment of Messrs.
Fletcher and Frith. On the 16th of December I saw the
prisoner Kerfoot. He endorsed this sight on the 16th for
506 boxes lemons. He paid the measurement value for
82 boxes, which was £7 3s. I saw Kerfoot sign that, and
put his address to it. The bill on sight was then handed
back to the parties. I received from Kerfoot an account
of sale ; I have not got it : it is not customary to preserve
such documents, and they aro generally either destroyed
by the surveyor or by myself. In this case I handed it to
my surveyor, Mr. Rich. That was on the 16th. I have
searched for it, but cannot find it. If the sights are per-
fected the account sale is afterwards waste paper, and
accordingly is never preserved. That document par.
ticularises the prices that the different lots of oranges sold
for, per box. The surveyor, in this case, did not approve
of the rate of duty, as he would not allow sound oranges
to go for ad valorem duty. In consequence of that refusal
that amount was paid for them.
Cross-examined by Sir George Stephen.—lt is twelve
months since I saw that account sale. The paper is
printed on both sides. I cannot say what the paper
contains. I only swear that it was produced, and that
the surveyor did not approve of it. The surveyor would
have the measurement, instead of the ad valorem, duty.
Mr. Kerfoot brought down the bill of sale to me from
Messrs. Fletcher's house.

Mr. Rich deposed : I am landing-surveyor in the
Customs at Liverpool. I was there on the 16th December,
1851. 1 received this document as a bill of sight for the
lizilla, which I rejected. I claimed the full duty upon the
goods, as they were in a sound condition. In consequence
of that rejection they paid the full amount of duty, with
the exception of upon 82 boxes, which were damaged.
In consequence of an application for the return of the
duty, the board ordered it to be returned. I find an ac-
.count of sale in that application of 602' boxes, less 82,
which I had already returned as damaged. £lB 9s. Id.
was the sum returned upon this application. The prac-
tice with regard to the importation of oranges on
the 16th of December, 1851, was to demand the full rate
of duties on all sound boxes and to admit demaged ones
at an an valorem duty of one-third of the sale price.
When the goods are landed and examined, they have to be
landed by sight entry. Having been landed, a deposit is,
paid sufficient to cover the full rate of duties. The goods
are then sold by public auction. The orange bookers of
the port are the sellers. I cannot swear that Messrs.
Fletcher and Frith were the sellers of that particular cargo.
The orange brokers, after the sale, give the officers a
copy, supposed to be authentic, of the account of the sale,
and all those boxes of oranges which have realised leas
than ordinary prices are delivered on payment of the ad
valorem duty of 75 per cent. upon a third of the proceeds
of the sale.

Cross-examined by Sir George Stephen.—l never
bad any personal intercourse with Messrs. Fletcher and
Frith.

Samuel Howse said—l am a merchant, carrying on
business in this port. I was consignee of the cargo by
the Uzilla of oranges and lemons in December, 1851.. I
caused that cargo to be sold by public auction. The
brokers were Messrs. Fletcher and Frith. I had an
account sale furnished to me by that firm. I had more
than one account sale. The first was on the 19th of Dec.
One has reference to 131 boxes of oranges, and 140 boxes
of lemons. The amount of duty said to have been paid is
£33 3s. Bd., besides an additional 5 per cent., £1 13s. 2d.
The neat account stated to have been paid for duty is
£l6 9s. Bd. The separate accounts are dated the 15th,
17th, 22nd, 23rd, and 29th of December. The whole
amount of duty is £77 10s. 6d. These accounts have been
submitted to me, and paid. In the month of February,
1852, I received this credit note from Messrs. Fletcher
and Frith in respect of this cargo. I have no recollection
of that duty. _ _

Edwin liuckworth Musgrove.—l am a landing-waiter
in the Customs. I received this paper (the credit note)
from Mr. Samuel Howse.
Mr. Howse's examination resumed.—That note has the
appearance of having been filed in my office, but I cannot
swear to it.

Examined by Sir George Stephen.—T believe that
Messrs. Fletcher and Frith are in a very extensive way
of business. Some hundreds of documents like that credit
note probably pass through their hands in the course of a
year. I know something of the fruit business, and those
engaged in it are obliged to be extremely expeditious in
their operations, from the perishable nature of the goods.
They employ a large number of clerks, as they have often
to effect sales on the same day on which the goods arrive.
James Adam, fruit-broker in Liverpool, deposed : I am
in partnership with my father. I attended the sale on the
15th of Dec., by Messrs. Fletcher and Frith. Goods are
knocked down to the highest bidders, the catalogues
being either printed or written. I❑ the present instance
the catalogue was printed. 1 took a note of the prices at
which the various lots were disposed of. A few of the
lemons were not sold, 180 boxes. If Messrs. Fletcher and
Frith state that 100 boxes fetched only 63. it would be in-
correct. If they said that the whole of these goods were
sold on the 15th December, they were not sold at the
auction at all events. If they said that 26. boxes sold for
ss. 6d. that would not be correct. A few of the boxes, I
see, from notes made at the time, were sold for 10s. and
10s. 6[1., 20 were sold at las., 15 at l Os. 9d., and 2 at lls.
The prices given in the application of Messrs. Fletcher
and Frith for a return of the duty are much less than
those which the goods actually realised, so that the effect
would be that the Crown would receive less duty than that
to which they are entitled.
Cross-examined by Sir George Stephen : lam well ac-
quainted with Messrs. -Fletcher and Frith. They are gen-
tlemen of very extensive business, and have borne hitherto
a high character for honor. I cannot say that mistakes are
of frequent occurrence in the department of the fruit trade
to which the documents produced refer. There may be
mistakes in the transactions of our firm with the Customs'
officer, but lam not aware of any. It is always our prac-
tice to have the account sales submitted to the Custom-
house examined by one of the firm. Great expedition
is necessary in the business. Examined by Mr. Hamel :
It is not necessary that an account to be expeditiously
done should be incorrect.
John Dring, clerk with Messrs. Badenach, fruit
brokers, who had attended on the 17th and nth of Dec.,
at the sale of the goods by the Uzilla, and who had
likewise taken notes of the prices, gave evidence
to a similar purport as the previous witness. This
witness bad been in the employment of the prison-
ers for two years, and in reply to the question
of Sir George Stephen, he said, Mr. Fletcher had many
clerks, and it was his habit to sign papers brought to him
for that purpose without reading them. I had nothing to
Flo with account sales when I was there, and I cannot say
positively he signed them without reading them. lam
in the employment of a fruit-broker now, and it is the
custom of the principal to sign papers without reading
them.

Robert Adams re-called.—The application made to the
Customs for return of duty is in Mr. Frith's handwriting.

This concluding the first of the three cases to be gone
into by the prosecutor, it was agreed that the case be ad-
journed till the following day (to. day), at twelve o'clock.
Sir George Stephen. said he was quite at a loss to ascer-
tain on what ground the charge of fraud was founded ;
and, stating that it was a very serious charge indeed, not
only in reference to its character, but in reference to the
character of the gentlemen implicated, or said to be impli-
cated, complained that they had been taken into custody
on Saturday night without any previous communication
on the subject.
Mr. Hamel said they had applied in due course for war-
rants, and the officer to whom they were entrusted had
merely done his duty. There was no feeling on the part
of the Crown to deal hardly by the prisoners.