The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1842-07-19 00:00:00

AFFAIR OF HONOUR

A. " hostile meeting" took place, on Friday morning. in
the neighbourhood of Osterley Park, between the Hon. Cra-
ven Berkeley, M.P., and Captain Boldero, M.P. In Wed-
nesday's Morning Chronicle appeared a paragraph, signed
M., imputing to Captain Boldero the utterance of certain
words disrespectful to the Queen, during a conversation in
the lobby of the House of Commons. The captain sent a
circular to several gentlemen who were present, requesting
their version of the matte,. • and here is Mr. Liddell's, sub-
stantially confirmed by the replies of Mr. W. Thompson,
Mr. Beriah Botfield, Sir Charles Douglas, and Mr. William
Cripps :
" Mr. Craven Berkeley, in a tone something between joking
and earnest, and in a noisy manner, questioned you as to
what your conduct would be `if a man were to damn the
Queen in your presence at a convivial meeting.' The ques-
tion appeared to have reference to other discourse which had
passed between you, and which I had not heard ; and I think
allusion was made to a similar coarse expression, hypotheti-
cally applied to Sir Robert Peel or the Duke of Wellington.
Your reply was calm and judicious, and to this effect, almost
in these very words ; you said, ' that you should take no no-
tice of it at the time, if the man was drunk ; but that you
should call upon him the next morning, tell him that he had
made a fool of himself the night before, and that you gave
him the opportunity of expressing his contrition now that he
was sober and bad had time for reflection.' It is needless to
repeat what followed from Mr. Craven Berkeley ; but I am
prepared to state, upon oath, if necessary, that you never
deviated from the sense or substance of the reply quoted."
Captain Boldero tben entered into a correspondence with
Mr. Berkeley. Mr. Berkeley disclaimed being the author
of the paragraph in the newspaper, or being privy to its pub-
lication ; but added, that Captain Boldero's words were, " If
any man in my presence, drunk or sober, was to damn the
Queen, I should take no notice of it : I am no eavesdropper ;"
and he adds, that be 4.opied the words from a memorandum
which he wrote at the time! and which he showed to Lord
Palmerston and Mr. James Howard (1/lalmesbury) before

~„
the ink was dry. The captain had intimated, that Mr,
Berkeley must either have laboured under a most extraordi.

nary failure of memory, or must have intentionally perverted
the true facts of the case ; on which Mr. Berkeley referred
his correspondent to his " friend" Mr. Ridley Colborne.
Mr. Colborne prpposed to Mr. Mackenzie, the " friend" of
. .

the opposite party, to record a disclaimer of any imputation
on Captain Boldero's loyalty of intention, but adhering to
the words. That was not satisfaCtory ; the meeting took
place ; shots were exchanged, without effect, After the
exchange of shots," says Mr. Colborne, " I repeated, on
the part of Mr. C. Berkeley, what I had stated that evening
before, viz., That, though he was still convinced that the
words as stated by him, were tittered, he had no intention of
imputing any disloyal motives to Captain Boldero, not having
had anything to do, either direptly or indirectly, with the
paragraph in the Morning Chronicle.' Upon asking Mr.
Mackenzie whether he required anything more, that gentle-
man said he had no wish to proceed further, and withdrew
his man."

RULES AND REGULATIONS FOR COLLECTING
THE TAX ON INCOME.

The following is a copy of the official regulations which
will be issued to every person for the purpose of assessments
of profit in trade, professions, &c. :
County of
Parish of —_
In pursuance of an act passed in the sixth year of the reign
of her present Majesty, for granting to" her Majesty duties
on profits arising from property, professions, trades, and oc-
cupations, you are hereby required to f.ll such statements as
are applicable to your particular case, and deliver the same
under cover and seal, at my dwelling-house, situate at
or at the office of the commissioners, at —, within twenty-
one days from the date hereof, under a penalty of £2O, and
treble duty.

RULES AND REGULATIONS FOR INCOME

The tax under this schedule extends to all trades, profes-
sions, employments, or vocations carried on or exercised in
Great Britain or elsewhere, by persons residing in Great
Britain, or carried on or exercised in Great Britain by any
persons, whether subjects of her Majesty or not, although
not resident in Great Britain, and to every art, mystery,
&c., carried on by them respectively, other than quarries of
stone, limestone, slate, or chalk, coal mines. 'and other
mines, ironworks, gasworks, saltworks, waterworks, canals,
docks, &c., right of markets, fairs, tolls, railways, and other
concerns of a like nature.
The balance of profits of trade or manufactures is to be
returned at the place where it is carried on, on an average of
three years preceding; or, if set up within three years, on an
average from the period of commencing the same, either
ending on the day of the year when the annual accounts have
been usually made up, or on the ith of April, 1842 ; or if
commenced within the year of assessment, ac,cording to such
fair computation, on average, as to the best of your know-
ledge and belief you shall state, and shall be directed by the
commissioners.

In estimating the profits and gains in trade.
DEDUCTIONS ARE ALLOWED
For repairs of premises, or supply of repairs of imple-
ments, utensils, or articles employed, not exceeding the sum
usually expended for such purposes, according to a❑ average
of three years.
For bad debts only, or such parts thereof as shall be proved
to the satisfaction of the commissioners to be such.
For an average loss not exceeding the actual amount of
loss or adjustment.
And for the rent or value of any dwelling-licuse or domes-
tic offices used for the purpose of trade, a sum not exceeding
two-thirds part of such rent.

NO REDUCTIONS ARE ALLOWED

On account of loss not connected with or arising out of
trade, &c.
Nor for any sums employed, or intended to be employad,
as capital therein.
Nor on account of capital withdrawn therefrom.
Nor for any capital employed in improvement of premises
not occupied for the purposes of trade.
Nor on account of pretence of any interest which might
have been made on capital if laid out at interest.
Nor on account of any annual interests, or a❑ annuity, or
other annual payment, payable out of such profits or gains.
Nor for any sum recoverable under an insurance or con-
tract of indemnity.

Nor for any disbursements or expenses which shall not be
money wholly and exclusively laid out for trade, &c.
Nor for any disbursements or expense cf maintenance of
the parties, their families, or eslablisnments.
Nor for any other sum expended in any other private

poses distinct from the purposes of trade.
The profits on professions, &c., are to be returned on the
amount of the preceding year, ending as before ; subject to
the like provision with respect to those profits as to profits
on trade, or the setting up within the year of assessment.

The profits on all securities bearing interest payable out of
the public revenue (except annuities, dividends, and share
payable out of any public revenue, or the interest of Easts
India Bonds otherwise charged, atid all discounts and interestty
of money, not being annual interest, payable or paid by
person whatever, are to be returned on the lull amount of
profits and gains arising therefrom within the preceding year.
The profit from foreign possessions and securities, or in
the British plantations, or in any other of her Majesty's do-
minions, may be stated to and assessed by the commissioners
of London, Bristol, Liverpool, and Glasgow, or nearest to
such place where the property shall have been imported, or
the persons receiving theremittaucea or value thereof reside ;
or if imported or received in different parts, or in two or
more of the outports above-mentioned, the whoic profits are
to be returned at each port ; but they are to he assessed upon
the aggregate amount at each port only where the major part
of the value has been imported or received.
The returns of profits arising in any other manner than as
above described, comprehending every possible source of
Profit, of whatever nature or kind (not particularly de-
scribed in the other parts of the act,) may either be formed
on an average of years, if in their nature these profits are
On individualsP
uncertainoo in their annual amounts ; or if certain in their an-
al oanmount,on the profits of the preceding year.
The act '
state in what capacity
ofoserswtfihoesosbbleignaetfiiotsn of making returns not only
account, or as trustee
any 43,eserhiep
„u
make
the
erperofits are received, but
trustees, &c., receiving the properties of others ; and
are corporation
ue return of thetiotnurnio,rwhanetoltihererotnoyroausr
officer for any or company; and, acting in that
capacity, you
profitse to the same penal.ty for not making a
propfits. you are accountable for as your own

)ebetoinds
- You are not required to make any return of annuities, ikc.
payable in Great Brituin
k, Easti Indiax.,o_ut of any public revenues, or of
the interest o
, the duties of which are to
be retained by
trusted with the payment a tile corporations or companies
payment of dividend does noi, e same, unless the half-yearly
are you required to wake any r‘'ewt mint to fifty shillings ; nor
interests of money, and other a:unit?: rents, annuities, or
you by others residing in this kingduPaMeuts payable to
nieuts are derived from property out of tofu' :ieh pay-
• chargeable on the party by whom the payment Britain), they
being
'cnlar asses payment is to
made, without a part' sraent. be

aENERAL DECLARATION

do hereby declare, that all particularse nriequired
i n this notice, to be returned as appertaining to
m
I -- -,
tion to the duties on profits of property, trade, or profession
charged in schedule —, are in every respect fully and sd-uiv,
stated, according to the best of my judginent kind belief, and
according to the rules and regulations of the act of parlia.
meat, in tbat behalf made.—Dated this day of —,
184—. (Signed) --_,