The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1843-02-10 00:00:00

Manchester-, a quar

for the pu
lowinz hai

agreed with Art

quired

per load, with
vonrable appearance of t
higher—which proved tc

newed, with an
" the malt, in time to meet the latter bills

derstanding t

th each,

hat the

became

Subsequ

e about tl

nd before the malt

s sold, Armitage and
indebted to the
t then due. The

Co. beca-me bitnkrupts, being_ at_ the tino

crown nearly £7,000 for ma,.
Board of Excise having ascertained that Armitage and Co.
were insolvent, issued a writ of extent, and seized the whole
--t' including the malt deposited in the bands
. and Trueman, upon the " security" of
,ct acc led the drafts of Armitage and Co.
, whether the crown had
cney having had the malt re-
ed to them—and having accepted the bills
lecific security. The object of
was to compel the crown

duties. no

of Walms

and Co

which they
The question now in dis
a right to effect such a seizu
gularly cons
upon that distinct and
Walmsley and Co

ute wa

nd Tr-uezi

to give up the proceeds of the malt to them, and call upon
the sureties of Armitage and. Co. to make good their defalca-
tion. When the case was finished, the Lord Criief Baron
stated that the points which had been raised, by the argu-
ments of counsel, involved questions of so much importance
to the trade of the country, and the excise duties, that the
court would take time to consider its judgment. On Monday
week, as soon as the court sat, the Lord Chief Baron deli-
vered the followit, judgment, which is decisive for the crown
and in favour of the sureties, and proves beyond all question,
that all malt and other property belonging to a maltster, with
all other exciseable commodities, into whose hands they may
have passed, or under whatever Circumstances they may be
do

acept that of a bona fida sale,) is still liable to t
crown for duties upon it, or for any arrears of duty, •

no security

atever to any person advancin,

thereon. It is also equally cle
call upon the sureties, so long as there is any other property
to be found.

.t the crown will not

Lord Abinger. in delivering the judgment of the court,
said, that it had been argued by counsel for the defendant,
that as the statute of the 3d and 4th Victoria. under which
the writ of extent bad been issued, was not in force at the
time the goods were deposited with the defendant, they could
not be seized under the preceding statute of the 7th and Bth
of Geo. IV., which haditeen repealed by the statute of Vic-
toria. The argument was a very ingenious one ; but it ap-
peared, that, by a former, statute of the 27th of Geo. 111.,

which was still unrepealed, all goods, materials, and com-
modities in the custody of the maker of such goods, or in the
custody of any other person for the use of such maker, shall
be subject to all arrears of excise duties. Now the goods in
question in this case had been in the possession of the de-
fendant for the use of the parties indebted in arrears to the
excise, the defendant being but the consignee. It appeared
to the court, therefore, that the case was perfectly plain, as
it was the scope of all the acts of parliament on the subject,
that goods once chargeable for arrears could not be discharged
except by an actual bona fide sale. No such sale had taken
place in the present instance, and the judgment should,
therefore, be entered for the crown.

THE 7TH DRAGOON GnAuns.—After a continuous tour
of home duty, the long duration of which is unprecedented
in the military annals of this country, the 7th Dragoon
Guards have at length been placed under orders for foreign
service. They are to, proceed to the Cape of Good Hope so
soon as the requisite arrangements for their conveyance
thither can be completed. It has also been determined to
send the Ist battalion of the 45th Regiment to the same
station.—U. S. Gazette.

A CONSCIENTIOUS. LEGATEE.—A Liege journal states
that the brother of a shepherd at that place, who died lately
at Dork, in Transylvania, has received notice of his being
heir to a fortune of 1,500,000 f., which his brother had be-
queathed to him, but which, in the event of no claim being
made by the heir, is to go to the poor of Dork. The shep-
herd, who is 67 years of age, has refused to touch the legacy,
assigning as a reason, that he could not be happy with a for-
tune acquired by a man, who, by his misconduct before he
left France, had abridged the days of his parents. The cou-
sins of the old man, however, who are less scrupulous, are
said to have commenced proceedings against him as a lunatic,
so as to be enabled to claim as his representatives.

SUDDEN DEATH OF A BROTHER OF THE LATE SIR
SIDNEY SMITH.—On Tuesday, Mr. Wakley, M,P., held
an inquest at the Coach and Horses, Welbeck-street, Caven-
dish-square, on the body of Mr. C -4 69 or
70, Park-street, Grosvpr.--

rtnev Smith,

or-SQli.

The dec
th

sed was bro-

tber of the late gallan
baker, No. 69 Hinde

Sir Sidn

ephen Stanner

treet, Minc

tated that

the deceased, on Saturday

two o'ctoc

rest for a few r

chair, immediate

Witness,

limn on the co

I, but be
A aurg
arrival, wi
Vernon S

aced his r

deceased, w

The R

his uncle

had ascertained tiaat

The*

SNOW STOE

IC DEATH OF

• —11.0.14 A HIGHLAND
—The Inverness Herald details, the following melan-

Ica occurred during a sr

—A piper,

Sutherlandshire, ar-
e of Dana WAskill,

[MI, and accompa

13th u

piper kep
r appearao,

Although t

to the n

and his colt