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 ir 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 had 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 then 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 he copied the words from a memorandum
which he wrote at the time! and which he showed to Lord
Palmerston and Mr. James Howard (Malmesbury) 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 proposed 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 uttered, he had no intention of
imputing any disloyal motives to Captain Boldero, not having
had anything to do, either directly 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 fill 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 i 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 sth of April, 1842 ; or if
commenced within the year of assessment, according 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 an average
of three years.

For bid 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 fo; the rent or value of any dwelling-house 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 an 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 of maintenance of
the parties, their families, or establishments.

Nor for any other sum expended in any other private pur-
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 shares
payable out of any public revenue, or the interest of East
India Bonds otherwise charged, and all discounts and interest
of money, not being annual interest, payable or paid by any
person whatever, are to be returned on the full 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 the remittances or value thereof reside ;
or if imported or received in different parts, or in two or
more of the outports above-mentioned, the whole profits are
to be returned at each port ; but they are to be 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
uncertain in their annual amounts ; or if certain in their an-
nual amount, on the profits of the preceding year.
The act imposes the obligation of making returns not only
on individuals for whoss benefits the profits are received, but
also on trustees, &c., receiving the properties of others ; and
state in what capacity you make the return, whether on your '
aectficeoeurnftn,roarnays ternursptnerenotifon nanyrdescription for' another, or as
capacity,
rnarceittyu,you
are liable to the companysn m e
penalty; and f
0,
r actingnnt innk tnigi ant
ot' the profits you are accountable for as your own
profits.

- You are not required to make any return of annuities, &c.
P
olooofh
payable in Great Britain
the interest on East India Out of any public revenues, or of
therespective bonds, the duties of which are to
be retained by
payment of dividend does nott
and corporations or companies
trusted with the
e same, unless the half-yearly
otheramount to fifty shillings ; nor
are you required to make an
annual f rents, annuities, or
interests of money,
you by others residing in this ualttla payments payable to
clients are derived from property
reat Britain), they
0ut.01,,n4 (unless such pay-
being chargeable on the party by Whom
the payment is to be
wade, without a particular assessment.
............

rat,rNuireci
GENERAL DECLARATION.
this, do hereby declare, that all the particulars
in notice, to be returned as appertaining to
rela-
tion to the duties on profits of property, trade, or profession
charged in schedule —, arc in every respect fully
and dui'
stated, according to the best of my judgment and belief, and
according to the rules and regulations of the act of parlia-
ment, in that behalf wade.—Dated this day of —.
lB4—. (Signed)

The departed Duke was one of a family of seven children,
to whom Marie Amelie has been ever warmly attached. The
Duke de Nemours, Louis Philippe's second son, was born
at Paris, on the 25th of Oct., 1814.
__

In the attempt to assassinate the King on the 28th of
July, 1835, the Dukes of Orleans, Nemours, and the Prince
de Joinville rode together • the young Duke, however, es-
caped; Nemours' horse, and that of the Prince, were both
wounded, but not severely.

The Duke married on 30th January, 1837, a Princess of
the house of Mecklenburg Schwerin. The marriage was
celebrated at the Palace of Fontainbleau, and in the splendid
gallery of Henry the Second. By this lady his royal high-
ness has left two sons, the Count of Paris, born August 24,
1838, and the Duke of Chartres, born November 9, 1840.

(From the Monitevr Parisien.)
A frightful catastrophe—a misfortune which all France
will deplore—has to-day happened. At noon, his Royal
Highness Monseigneur le Duc d'Orleans, who was to have
started this evening for St. Omer, went to Neuilly to take
leave of his august father. At the end of the Chemin de la
Revoke, the horses of his carriage ran away. The prince
leapt from the door, and received a most fearful fall. He
was raised from the ground in a state of perfect unconscious-
ness, and was borne inao a neighbouring house. Medical
aid was given—a vein was opened—leeches were applied—
but all was in vain. At four o'clock the prince was dead.
The king, who was to preside at the cabinet council in
Paris, had quitted Neuilly. He arrived at the spot where
the accident occurred when the prince was being raised.
His majesty was accompanied by the queen and Madame
Adelaide. One may well imagine how heart-rending a scene
that melancholy renconter occasioned. M. le Baron Fain
left immediately to announce to the ministers assembled at
the Tuil-ries, the event which had delayed the arrival of
the king. The ministers started immediately for the purpose
of being near his Majesty. The body of the Duc d'Orleans
was placed on a litter, and carried by soldiers to the chapel
of the Chateau of Neuilly. The King, the Queen, Madame
Adelaide, and M. le Duc d'Aumale, followed the funeral
cortege ou foot, attended by a batallion of the 17th Light
Regiment. Their duty drew tears from the soldiery. Be-
hind the litter, mingling indiscriminately with the members
of the royal family, followed the ministers, officers of every
grade, and citizens of every class, who had collected on the
first tidings of the catastrophe. Several clergymen, who
also followed the cortege, repeated prayers for the royal dead.
The prince was alone in the carriage. The carriage, called
the demi Daumont, carried a tambour in front, which came
off and struck against the horses. The startled animals ran
away, and the postilion succeeded in stopping them when
they had run about 40 paces. But the prince had already
fallen. The death of the prince is attributed to the dislo-
cation of the dorsal spine. The king gave orders to Gen.
Rumigny to depart for Plombieres immediately, where the
Duchess of Orleans then was. This evening the theatres are
closed.

(From the London Times.)
Amidst the terrible and fatal series of calamities which
have stricken the royal house of France, none have fallen
more suddenly on that devoted family—none have flung a
thedeeper
accidentglo o mwohviecrh
hase futurecost
he destinieslife of
of Ferdinand
rdi thatna cnoduonft roy —r
etahnpas,
the heir apparent to the throne. * * * * Au aged king
and an infant heir seem to belong to the most trying periods,
of French history—periods indeed infinitely less trying than
that which awaits the country now ; for even amidst the dis-
turbances and the excesses of former regencies, the person of
the sovereign was sacred, and the traditional principles of the
royal authority were inviolate. At the present time it is
needless to enlarge on the importance of the highest personal
qualities, the resolution of manhood, the experience of life,
and the authority of a mature reason, in the ruler of France.
The history of the last twelve years, and the character of the
present king sufficiently prove that no weaker prince could
have surmounted the frightful difficulties of his position.
* ** It is, of course, premature to speculate on the
arrangements which may be hereafter contemplated by the
French government. The royal family is happily not wanting
in members of an age and character to support the dynasty ;
but the heir apparent is an infant, and, in human probability,
the supreme power must pass into the hands of a regent upon
the demise of the present king. The Duke de Nemours is
obviously the prince whose position, as eldest uncle of the
heir apparent, points him out as the fittest person to act, in
case of a minority, although the unbroken health and una-
bated vigour of the king, lead us to hope that the present
reign may yet be prolonged for many years. But, under all
the circumstances which may arise out of this distressing and
unexpected crisis, there is no one person to whom France
would look with more hope and trust than to the widowed
Duchess of Orleans. That princess, more illustrious for her
virtues and her character than for her birth and station, has
won, to a remarkable degree, the confidence of Louis Philip,
and the respect of the nation. As the mother of the infant
heir, she cannot but exercise a most important influence over
his future destinies; and to whomsoever the legislature may
confide the political power of the guardian of that prince, she
is naturally called, as the surviving parent of the Xing of the
French, to duties of no common magnitude. Even amidst
the gloom and grief of her affliction she appears to be marked
out by this portentous event to maintain the rights of her
son, and to prepare a sovereign for his people ; and if we
are not mistaken, she is eminently qualified to discharge the
high, though melancholy, duties which may devolve upon
her.