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tence upon the coroner's record alone, without allowing the delinquent to traverse. (Bac. on Gov. 66). The coroner was formerly the principal conservator of the peace within his county, and by the Statute of Westminster he was not to be under the degree of knighthood. This provision, though fallen into disuse, has never been repealed. By stat. 28 Edw. 3, c. 6, he is to be a fit and lawful person, and by stat. 14 Edw. 3, st. 1, c. 8, to have an estate in fee in his county, both to maintain the dignity of his office, and to answer any fine that may be set upon him for his misbehaviour. He is elected by the freeholders of the county, but any amount of estate, however small its value, is sufficient for the purpose of conferring this vote.

The court is a public one. Sir Thomas Smith, in his History of the Commonwealth, (p. 96), says, "The impannelling of this inquest (the coroner's) and the view of the body is commonly in the street, in an open place, and in coronâ populi." The coroner, however, has the salutary power of excluding the public from his court, (Garnett v. Ferrand and Another, 6 B. & Cr. 611), though it should not be exercised without just cause.

It is remarkable that coroners' juries need not have any property qualification whatever, as inquests held by coroners by virtue of their office (without writ) are expressly excepted from the operation of the Jury Act, 6 Geo. 4, c. 50, s. 52. Neither are they challengeable. (Brit. 6 a). They should, however, be probi et legales homines. (2 Hale's P. C. 155).

We are not, however, prepared to state that coroners' juries are inferior to the generality of common juries. If they have on an occasion found "incidental death, and a dividend on the house," yet a common jury last week recommended a man to mercy because he was not seen to take the articles which they had convicted him of stealing. The fact is, that the standard of jurors in general (except special jurors) is too low. The recklessness with which coroners' juries find " temporary insanity" is often owing as much to the coroner as to themselves. In this and in some other respects coroners of the last century were worse than those of the present. In one case we learn that the coroner told the jury, in order "to cover the goods," that a verdict of felo de se and of lunacy were in effect the same, and that the finding of felo de se was but a matter of course. (Reg. v. Wakefield, 1 Str. 69). On another occasion he took some of the jury off the inquest in order that the others might find the deceased non compos mentis. (12 Mod. 493).

"But is this law?

"Ay, marry is't; Crowner's-quest law."

Review.

An Exposition of the Land-tax: its Assessment and Collection, and Rights and Advantages conferred by the Redemption Acts. By MARK A. BOURDIN, of the Inland Revenue Office, Somerset House.

[London: T. F. A. Day, 13, Carey-street, Lincoln's-inn. 1854.]

First Report of the Statute-law Commissioners, after MR. COODE, in one of his able papers printed in the remarking on some of the cases in which the whole purpose of an act is sacrificed to the ignorance of Par liament or of a draftsman, and in particular on the confusion as to the persons or properties to be rendered liable to a tax, observes, (p. 73), "In other cases the error is reversed, and the property is left to be inferred, and the persons only fixed, and this often with gross inaccuracy. Thus, in the Militia Rate Act, 43 Geo. 3, c. 90, s. 42, the persons described as liable are the inha bitants of the parish, &c., according to the rate made for the relief of the poor; the strict effect of which is to of the poor-rate, namely, the occupiers of the real proomit both the chief persons and chief property, subjects perty and the titheowners, and to charge only the persons liable to poor-rate in respect of stock-in-trade." We believe that a careful examination of the acts relating to the land-tax would furnish some very instructive examples of this kind.

Acts was evidently taken, though with ultimately a The scheme of the acts erroneously called Land-tax total change of the principle, from the assessments imposed by Parliament on all real and personal property during the civil wars, and continued to the restoration of Charles II. The principle of this tax, which was a bonâ fide property-tax, will be seen from one of these enactments for 1656, preserved in Scobell's Collection, part 2, p. 400. The sum required was to be raised by a pound rate on all real and personal property, or “on all lands, tenements, hereditaments, annuities, rents, profits, parks, warrens, goods, chattels, stock, merchandises, offices, or any other real or personal estate whatsoever, according to the value thereof-that is to say, so much upon every 20s. rent or yearly value of land and real estate, and so much upon money, stock, and other personal estate, by an equal rate, wherein every 201. in money, stock, or other personal estate shall bear the like charge as shall be laid on every 20s. yearly rent or yearly value of land." The sum specified was the monthly sum required by the exigency of the time; and there was manifestly no intention that it should fix the amount of the contribution for all future time.

By stat. 1 Will. & M., sess. 1, c. 20, an aid was granted, without specifying any fixed sum, of 12d. in the pound on the yearly value of all real and personal estate. But it is observable that the order here is changed from that of the enactment before cited from Scobell, personal estate being now put in the front of the

COMMISSIONERS TO ADMINISTER OATHS battle. By the 1st section an aid is granted of 12d. on

IN CHANCERY.

The Lord Chancellor, under the powers of the 16 & 17 Vict. c. 78, intituled "An Act relating to the Appointment of Persons to administer Oaths in Chancery, and to Affidavits made for Purposes connected with Registration," has appointed the following gentlemen to be Commissioners for administering Oaths in Chan

cery:

To be London Commissioners. John Mills, 3, Brunswick-place, City-road. Thomas Neale Doughty, 15, Middle Queen's-buildings, Brompton.

To be a Commissioner in England. Henry Sweet, Taunton, Somersetshire.

the yearly value of all personal estate, ("except debts and the stock upon lands, and such goods as are used for household stuff"); and by the 2nd section, upon offices or employments, ("except offices in the army or navy"); and by the 3rd section, all lands, tenements, and hereditaments are charged for one year with the sum of 12d. for every 20s. of the true yearly value. "And all and every person and persons, bodies public and corporate, guilds. mysteries, fraternities, and brotherhoods, whether corporate or not corporate, having or holding in his, her, or their actual possession any manors, messuages, lands, tenements, or other the lands or premises, shal yield and pay unto their Majesties the sum of 12d. for every 20s. by the year which the said manors, messuages, lands, tenements, hereditaments, and other the premises are now worth, to be leased, if the same were

truly and bonâ fide leased or demised at a rack-rent, and according to the full true yearly value thereof, without any respect had to the present rents reserved for the same, if such rents have been reserved upon such leases or estates made, for which any fine or income hath been paid or secured, and without any respect had to any former rates or taxes thereupon imposed."

The commissioners appointed for putting the act in execution were directed to issue warrants "to two at the least of the most able and sufficient inhabitants of each parish, township, or place within their respective districts, thereby appointing and requiring them to be assessors of all and every the rates and duties by the act imposed." And the said assessors were "to ascertain and inform themselves, by all lawful ways and means they could, of the true and full rate and valuation of the true yearly rents and profits of all manors, messuages, lands, tenements, as also all quarries, mines of coal, tin, or lead, all iron works and salt works, allom mines or works, parks, chases, warrens, woods, underwoods, and coppices, fishings, tithes, tolls, and other hereditaments, of what nature or kind soever, situate, lying and being, happening and arising within the limits of those places with which they should be charged; and being so thereof ascertained, they were to assess all and every the said manors, messuages, lands, tenements, and premises, before appointed to be charged, after the rate of 12d. for every 20s. of the true yearly value, as the same were let for, or were worth to be let for, at the time of the assessing thereof as aforesaid." (Sect. 5).

2, c. 1, and the 3 Will. & M. c. 5, a fixed sum was granted, by the words used in the acts before referred to, which directed the said sum to be made up in a way which was never carried into practice, for what reason nobody, not even the chairman of the Board of Stamps and Taxes, nor the registrar of the Land-tax, (see their evidence before the Select Committee of the House of Commons on Agricultural Distress, in 1836), seems to have any accurate knowledge whatever.

Mr. Bourdin disposes of this fundamental change in the principle of these Land-tax Acts in a very summary but not very satisfactory manner. After mentioning that the sum realised by the assessment under the 4 Will. & M. c. 1, amounted to 1,922,7127., he thus proceeds, (p. 5):-" Five acts followed, imposing a certain pound rate upon the same description of property; but in the subsequent year, owing to the sum raised by this mode of assessment shewing an annual decrease, it was deemed expedient that a specified sum should henceforth be levied, which sum was fixed at 1,484,0157. 18. 11d." It is true that there is an annual decrease in the produce of these acts, the act of 1693 producing 1,913,4887., and the two acts of 1696 together producing 1,663,4351.; but was that a satisfactory reason for substituting for the future, without regard to the growing value of the property, both real and personal, to be taxed, a fixed sum, less by about 200,000l. than the sum raised in the preceding year? That evidently was not the reason. What was the reason, then? The whole matter is such a muddle, such a maze of confusion, however caused, that we can only arrive at last, after ever so much investigation of it, at some such dilemma as the following:

Either the stat. 9 Will. 3, c. 10, of which all the subsequent statutes called Land-tax Acts are little else than copies, was skilfully framed for the purpose of protect

By the 1 Will. & M., sess. 2, c. 1, an aid of 2s. in the pound for one year was granted in the same words as those quoted above, only with the substitution of 28. in the pound for 12d., or 1s., in the pound; and by the 1 Will. & M., sess. 2, c. 5, an additional aid of 12d. in the pound was granted, in the same terms as the last-ing the land and other real property from paying a tax mentioned aid of 28. in the pound.

The above three aids, then, together would amount to a tax, for the year 1689-90, of 48. in the pound on the true yearly rental of real property, and 24s. for every 100%. of personal property, (except debts, stock on land, and household goods).

The stats. 2 Will. & M., sess. 2, c. 1, (1690), and 3 Will. & M. c. 5, (1691), are a departure from the principle of the three immediately preceding statutes on this subject, inasmuch as in these two statutes a fixed sum is to be made up in the following manner:-The rate on personal property (except stock on land, which is exempted) is fixed, but the rate on land and other real property is not fixed, being made to depend (at least, by the words of the act, which, since it appears that they were never observed in practice, must, it should seem, be a blunder of the draftsman) on the proportion of the whole amount specified that remained to be made up after the personal property had paid its quota.

In 1692 Parliament again returned to the principle of the three statutes above specified, namely, the stats. 1 Will. & M., sess. 1, c. 20; sess. 2, c. 1; and sess. 2, c. 5. We consider it important to call particular attention to this fact, because the modern writers on the land-tax, as Mr. Miller, in his work on the laws relating to the land-tax, and Mr. Bourdin, in his "Exposition of the Land-tax," recently published, have referred to this act of 1692, the stat. 4 Will. & M. c. 1, as the basis of all the succeeding Land-tax Acts. It may be that the valuation made in pursuance of the act 4 Will. & M. c. 1, determined the ratio in which each district was to contribute under the modern acts. But the principle of the 4 Will. & M. c. 1, which was strictly followed and observed in the five succeeding acts, was in 1697 altogether and finally departed from in the 9 Will. 3, c. 10, by which, as in the two acts above mentioned, namely, the 2 Will. & M., sess.

in proportion to the growing profits, and for transferring the principal part of the burthen on personal property-the deviation in practice from the provisions of the statute having been made from the consideration, that if the law had been put in force according to the letter, the pressure thereby occasioned on the owners of personal property would have led to a discovery of the true nature of the acts called Land-tax Acts; or the strange repugnance between the name as well as the apparently general impression of the purpose and intent of the acts called Land-tax Acts, and their true character, arose from the blunders of the draftsman and the ignorance of Parliament.

If the measure had been but a temporary expedient, the latter supposition might seem the more probable explanation of the difficulty. But when for a whole century a scheme for raising money was re-enacted, in almost identical words, every year-when every year for a hundred years a law was framed in such a shape that it appeared to be one thing, and was, in fact, another-with every disposition to do justice to the ignorance of Parliament and of draftsmen, we are inclined to doubt whether, in this case, the "whole purpose of an act was sacrificed to the ignorance of Parliament or of a draftsman."

However, the history of those acts called Land-tax Acts furnishes a most remarkable and instructive example of the effect upon the mind of the successive strata of words under which the meaning, where there is a meaning, in these as in many more acts of Parliament, lies hid. It was not altogether without cause that the authors of acts of Parliament considered their merits greater, and their claims higher on the gratitude of their country, "in proportion as they could succeed in including a greater number of limitations, qualifications, conditions, and provisoes between the nominative case and its verb, or any other pair of dependent words." (Coode on Legislative Expression, 67). A

certain tax was voted every year, from the 9 Will. 3 to the 30 Geo. 3—that is, from 1697 to 1798, a period of a hundred years-which was, according to the words of the act of Parliament, a tax, first, on all personal property, except stock on land and a few other trifling articles; secondly, on public official incomes, except military and naval; and, thirdly, in the event of the specified sum not being made up from these two sources, a tax on real property was to make up the residue or deficiency. But the rates upon personal property are to be levied on the growing profits, "according to the true yearly value thereof." It is therefore quite clear that the sum specified would, if not in 1698, within not a very great number of years, be easily raised from the personal property, without having recourse to the land or real property at all. Why, then, call this tax a land-tax, when it was really a personal propertytax? But then it was never levied according to the act of Parliament. Why? Nobody seems to know. In the Select Committee on Agricultural Distress, in 1826, John Wood, Esq., chairman of the Board of Stamps and Taxes, and William Garnett, Esq., registrar of the Land-tax, in the course of their examination, being asked whether some instructions would not be given to the local commissioners as to the species of property on which they were to levy, replied, "The commissioners undoubtedly ought to regulate themselves by the act of William and Mary, and the subsequent acts; but we have never been able to discover why their practice deviated therefrom." (Agric. Rep. 1836, Quest. 9098). And to the question, whether it was ever levied on any other species of property, the answer is, "To a certain degree it was levied on personal property, and also on offices, but the amount latterly was very inconsiderable. The personal estates have been relieved of the tax from 1833.”—Mr. Garnett. "The produce was under 60007. a year latterly." (Quest. 9099).

Sir Robert Peel, after reciting the 2nd section of the stat. 4 Will. & M. c. 1, asks, (Quest. 9112), "Is not the effect of that to make what is commonly called personal property of all descriptions, even debts due from foreigners, after deducting bad debts, and after deducting the debts of the party upon whom the claim of land-tax was due, all personal property, equally subject with what is called land?"-Mr. Wood. "I entertain no doubt that was the intention of the act." As we have shewn, that was not the intention of the act. The intention of the act, as far as its intention can be gathered from its words, was not to make personal property equally subject with real property; but the strict effect of the act would have been, that at the present time, if the act were executed, real property would have nothing to pay, as the sum fixed would be made up before the contributions charged on personal property were exhausted, and there would be no deficiency to be made up from real property.

own contributions, but also for the default of those who had personal property?—It is very possible that it might." And again:

"9132. Sir Robert Peel.-On what principle was it, in respect of the enactment so recent as that of 1797, where the clauses seem so express that the personal property should be answerable for a certain amount, that that was not carried into effect?-The working of the act depends entirely upon the local commissioners, and we know nothing of the assessments which they make, or the description of property they choose to assess; and I suppose it never had been the custom to assess personal property generally; but that they found that the quota was easily raised within the county, and that they did not choose to disturb the assessment which had been before made. We find that in most districts there was a small charge made for the duty on personal estates, but it was very small indeed. I think latterly it was only between 50007. and 60007. a year; and an act (3 Will. 4, c. 12) passed in the year 1833, doing away with that duty on personal estates hereafter."

If a certain public building had been built according to an act of Parliament, and then another act of Parliament had been passed annihilating the whole of the building except the chimneys, and at the same time commanding that the building so maimed should still be the original building, this would convey somewhat of an idea of the mode in which our Parliament has thought fit to exhibit its wisdom and omnipotence in the matter of the long series of acts called the Land-tax Acts. As the matter now stands, however, since the passing of the stat. 3 Will. 4, c. 12, that which was originally only a small and incidental, not necessary, part of the building, has really been made the whole building; and the tax is really a land-tax, such as it is. In regard to the question of what is called a more equal repartition of the land-tax, the proper way to effect this would be, to make all property pay the same rate that the property paying the highest rate now pays. Mr. Pitt expressly declared that the redemption of the land-tax would not stand in the way of this. "If the whole," he said, "were to be redeemed, the only thing necessary to be provided is, that if ever a new land-tax is imposed, it shall not be imposed upon those who have redeemed in any different proportion from that on those who have not redeemed. It would be necessary to provide that the amount of what may have been redeemed shall be deducted from any new impost."

London Gazettes.

FRIDAY, JULY 28.

BANKRUPTS.

Sir Robert Peel again asks, (Quest. 9113), "Is there JOHN HUMPHREY, Dorking, Surrey, butcher, dealer and

any record of the mode in which the contribution on personal property was originally levied ?—None, so far as we have made the discovery. I have looked into the journals of the House of Commons; I have not concluded the search I had intended to make, but I have not been able to meet with anything on the subject. In the committees of supply, directions are sometimes found as to the particular mode in which the levies were to be made and treated.

"9114. Do you believe that immediately after the passing of that act personal property was made chargeable in the same proportion as land?-I think it was made chargeable; but my conjecture is, that practical difficulties arose, and the commissioners were very soon satisfied with laying a rate on the more tangible property, the land.

"9115. Do you think that the land not only paid its

chapman, Aug. 4 and Sept. 8 at 1, Court of Bankruptcy, London: Off. Ass. Whitmore; Sol. Young, Dorking, Surrey, and 3, Serjeants'-inn, Fleet-street, London.-Petition filed July 26. SOMMERSBY EDWARDS, Long Buckby, Northamptonshire, scrivener and trader, dealer and chapman, Aug. 5 at 1, and Sept. 4 at half-past 12, Court of Bankruptcy, London: Off. Ass. Cannan; Sols. J. & J. H. Linklater, 17, Siselane, Bucklersbury, London.-Petition filed July 22. WILLIAM DUNDAS, Celbridge-place, Westbourne-parkroad, Paddington, Middlesex, house decorator and paper hanger, Aug. 3 and Sept. 8 at 1, Court of Bankruptcy, London: Off. Ass. Whitmore; Sols. Lee & Pemberton, JAMES ABRAHAM BELL, Great Baddow, Essex, hop 43, Lincoln's-inn-fields.-Petition filed July 24. merchant, dealer and chapman, Aug. 7 at half-past 2, and Sept. 12 at 1, Court of Bankruptcy, London: Off. Ass. Edwards; Sol. Bastard, 9, Rood-lane, London.-Petition filed July 24.

GORDON HENRY CRIPPS, Shrewsbury, Shropshire,
wine merchant, dealer and chapman, Aug. 8 and Sept. 12
at half-past 2, Court of Bankruptcy, London: Off. Ass.
Edwards; Sols. Taylor & Collisson, 28, Great James-street,
Bedford-row, London.-Petition filed July 13.
ANTHONY DEALE, Leadenhall-street, London, patent
ocean float manufacturer, dealer and chapman, (carrying on
business with Horatio Clagett, under the style or firm of
A. Deale & Co.), Aug. 7 at 3, and Sept. 12 at 2, Court of
Bankruptcy, London: Off. Ass. Lee; Sols. J. & J. H.
Linklater, 17, Sise-lane, Bucklersbury, London.-Petition
filed July 18.
HORATIO CLAGETT, Leadenhall-street, London, patent
ocean float manufacturer, dealer and chapman, (carrying on
business with Anthony Deale, under the style or firm of
A. Deale & Co.), Aug. 7 at 3, and Sept. 12 at 2, Court of
Bankruptcy, London: Off. Ass. Lee; Sols. J. & J. H.
Linklater, 17, Sise-lane, Bucklersbury, London.-Petition
filed July 26.

JAMES MAYNARD, Queen's-road West, Chelsea, Middle-
sex, butcher, dealer and chapman, Aug. 8 and Sept. 12 at 2,
Court of Bankruptcy, London: Off. Ass. Edwards; Sols.
Smith & Son, 6, Barnard's-inn, London.-Petition filed
July 26.

Aug. 7 at 11, District Court of Bankruptcy, Leeds, aud. ac.— S. Sharp and W. Leaf Middleton, Leeds, Yorkshire, printers, Aug. 14 at 11, District Court of Bankruptcy, Leeds, aud. ac. John Bradeley Beaumont, Newcastle-under-Lyne, Staffordshire, common brewer, Aug. 21 at 1, Court of Bankruptcy, London, div.-Valentine H. Gay, Blackfriars-road, Surrey, and Strand, Middlesex, tailor, Aug. 21 at 1, Court of Bankruptcy, London, div.-Mary Ann Thomas and Wm. Thomas, Upper King-street, Bloomsbury, and Green-st., Theobald'sroad, Middlesex, builders, Aug. 21 at half-past 2, Court of Bankruptcy, London, div.-Cecil S. T. Walker, Oxford-st., Middlesex, artificial florist, Aug. 21 at 2, Court of Bankruptcy, London, fin. div.-James Harper Gibbons, Woodstreet, Cheapside, London, straw-hat warehouseman, Aug. 21 at 2, Court of Bankruptcy, London, div.-Alexander Dalrymple, Lime-street, London, merchant, Aug. 18 at 2, Court of Bankruptcy, London. div.

CERTIFICATES.

To be allowed, unless Cause be shewn to the contrary on or before the Day of Meeting.

John Robins Vivian, Cheapside, London, dealer in mining shares, and Stonehouse, Devonshire, coal merchant, Aug. 21 at half-past 12, Court of Bankruptcy, London.-Thos. Harris, West Wycomb, Buckinghamshire, chair manufacturer, Aug. 21 at 1, Court of Bankruptcy, London.-George Butler, Nicholas-lane, Lombard-street, London, auctioneer, Aug. 18 at 2, Court of Bankruptcy, London.-Nicholas Kennedy, Shude-hill, Manchester, ivory turner, Sept. 28 at 12, District Court of Bankruptcy, Manchester.-Jas. Rankin, Liverpool, wholesale clothier, Aug. 21 at 11, District Court of Bankruptcy, Liverpool.

To be granted, unless an Appeal be duly entered. Edw. Carter, Murray-street, Hoxton, Middlesex, builder. J. Baker, Edgeware-road, and Jonson-place, Westbournegreen, Middlesex, draper.-Robert Nodes Newton and Thos. Godfrey Payne, New Park-street, Southwark, Surrey, gas engineers.-John Sharpe, Barn Elms, Barnes, Surrey, cowkeeper.-Wm. Clift, Ulting, Essex, cattle salesman.-Hugh Eldred, Witney, Oxfordshire, grocer.-Samuel Crane Fox, Liverpool, wine merchant.-Benjamin Redfern, Manchester, stonemason.

EPHRAIM WATSON, Polstead, Suffolk, shoemaker and
farmer, dealer and chapman, Aug. 9 at 2, and Sept. 9 at
12, Court of Bankruptcy, London: Off. Ass. Lee; Sols.
Newman & Harper, Hadleigh, Suffolk; Pownall & Co., 9,
Staple-inn, Holborn, London.-Petition filed July 14.
HENRY ANDERSON, Leicester, manufacturer of carved
frames and restorer of paintings, dealer and chapman, Aug.
8 and 29 at 10, District Court of Bankruptcy, Nottingham:
Off. Ass. Harris; Sols. Harvey, Leicester; Hodgson, Bir-
mingham.-Petition dated July 13.
JOSEPH PRATT, Manchester, bookseller and printer,
dealer and chapman, Aug. 7 and 29 at 12, District Court
of Bankruptcy, Manchester: Off. Ass. Hernaman; Sol.
Jackson, Manchester.-Petition filed July 25.
ROBERT KIRKPATRICK, formerly of Ancoats Vale,
Manchester, brass and iron founder, and now or late of
Ashley-lane, Manchester, joiner and builder, dealer and
chapman, Aug. 15 and Sept. 5 at 12, District Court of
Bankruptcy, Manchester: Off. Ass. Hernaman; Sol. Sut-
ton, Manchester.-Petition filed July 21.
MICHAEL NEVILLE, Liverpool, brassfounder and copper-
smith, dealer and chapman, Aug. 14 and Sept. 5 at 11,
District Court of Bankruptcy, Liverpool: Off. Ass. Caze-M
nove; Sol. Dodge, Liverpool.-Petition filed July 21.
FRANCIS KAY, Sheffield, Yorkshire, cut-nail manufac
turer, Aug. 5 at 10, and Sept. 16 (and not Sept. 6, as ad-
vertised in last Friday's Gazette) at 12, District Court of
Bankruptcy, Sheffield: Off. Ass. Brewin; Sols. Branson &
Son, Sheffield.-Petition dated July 19.

MEETINGS.

SCOTCH SEQUESTRATIONS.

David Miller, Auchterderran, Fife, wood merchant.-Wm. Taylor, Glasgow, builder.-John Laing & Sons, Edinburgh, postmasters.-Malcolm Niven, Glasgow, merchant.-James Connell & Co., Hezelden, Renfrewshire, bleachers.

INSOLVENT DEBTORS

Who have filed their Petitions in the Court of Bankruptcy, and have obtained an Interim Order for Protection from Process.

John Luck, Biggleswade, Bedfordshire, tailor, Aug. 16 at 3, County Court of Bedfordshire, at Biggleswade.-John KempWm. Speller, Warwick-road West, Paddington, Middlesex, ster, Haghendon, Buckinghamshire, baker, Aug. 8 at 11, builder, Aug. 16 at 1, Court of Bankruptcy, London, last ex. County Court of Buckinghamshire, at High Wycomb. and aud. ac.-E. Heninghem, Caversham, Oxfordshire, and Emma Ayres, Liverpool, dealer in tobacco, Aug. 7 at 10, High Wycomb, Buckinghamshire, fellmonger, Aug. 16 at 1, County Court of Lancashire, at Liverpool.-Owen Owens, Court of Bankruptcy, London, last ex. and aud. ac.-S. Isaacs, Liverpool, tailor, Aug. 7 at 10, County Court of Lancashire, Portsea, Hampshire, hardwareman, Aug. 16 at 12, Court of at Liverpool.-Wm. Pickup, Blackburn, Lancashire, brickBankruptcy, London, last ex. and aud. ac.-Wm. Chesworth, layer, Aug. 14 at 11, County Court of Lancashire, at LiverManchester, merchant, Aug. 7 at 12, District Court of Bank- pool.-William Spearing Rogers, Southampton, grocer, Aug. ruptcy, Manchester, last ex.-James Acomb, Blackburn, Lan- 11 at 10, County Court of Hampshire, at Southampton.— cashire, and York, draper, Aug. 7 at 12, District Court of Thomas Jefferys, Eling, Southampton, dealer in hay, Aug. 11 Bankruptcy, Manchester, last ex.-T. Finchett and W. Finchett, at 10, County Court of Hampshire, at Southampton.-Robert Chorlton-upon-Medlock, near Manchester, brewers, Aug. 7 at Thos. Stark, Bridgewater, Somersetshire, tailor, Aug. 9 at 10, 12, District Court of Bankruptcy, Manchester, last ex.-R. County Court of Devonshire, at Barnstaple.-John Hickling, Geo. Prentice, High-street, Shadwell, and Tachbrook-street, Loughborough, Leicestershire, joiner, Aug. 14 at 10, County Pimlico, Middlesex, grocer, Aug. 16 at 12, Court of Bank- Court of Leicestershire, at Loughborough.-Henry Williams, ruptcy, London, aud. ac.- -George Saunders, Seymour-st., Newport, Monmouthshire, beerhouse keeper, Aug. 16 at 12, Euston-square, gas fitter, Aug. 10 at 11, Court of Bankruptcy, County Court of Monmouthshire, at Newport.-R. Sutton, London, aud. ac.-Benjamin West, Fleet-st., London, and widow, Wilmslow, Cheshire, out of business, Aug. 11 at 10, St. James's-walk, Clerkenwell, Middlesex, bookseller, Aug. 11 County Court of Cheshire, at Knutsford.-Joseph Sutton, at half-past 1, Court of Bankruptcy, London, aud. ac.; Aug. Wilmslow, Cheshire, railway clerk, Aug. 11 at 10, County 13 at 1, div.-Maurice Jarvis, Leeds, Yorkshire, woolstapler, Court of Cheshire, at Knutsford.-Thomas Sutton, WilmsAug. 8 at half-past 11, District Court of Bankruptcy, Leeds, low, Cheshire, railway clerk, Aug. 11 at 10, County Court of aud. ac.-John Jackson, Lackenby, Yorkshire, builder, Aug. 7 | Cheshire, at Knutsford.-R. Sutton, Wilmslow, Cheshire, at 11, District Court of Bankruptcy, Leeds, aud. ac.-John railway clerk, Aug. 11 at 10, County Court of Cheshire, at Henry Whitfield and Francis Lyth, York, builders, Aug. 7 at Knutsford. - John George Webb, Gloucester, tobacconist, 11, District Court of Bankruptcy, Leeds, aud. ac.—Edmund | Aug. 22 at 10, County Court of Gloucestershire, at GlouHindle, Denholme, Bradford, Yorkshire, manufacturer,cester.-J. Snelus, Tewkesbury, Gloucestershire, greengrocer,

Aug. 17 at 10, County Court of Gloucestershire, at Tewkesbury.-Wm. Tant, Bacup, Lancashire, dissenting minister, Aug. 10 at 12, County Court of Lancashire, at Rochdale.George Hook, Llangattock, Breconshire, mine contractor, Aug. 23 at 12, County Court of Monmouthshire, at Tredegar, -James Molyneux, Huddersfield, Yorkshire, commission agent, Aug. 10 at 10, County Court of Yorkshire, at Huddersfield.-Wm. Lester, Thornton, Leicestershire, saddler, Aug. 17 at 10, County Court of Leicestershire, at Market Bosworth.-J. Chapman, Mansfield, Nottinghamshire, assistant to a chemical manure munufacturer, Aug. 28 at 10, County Court of Nottinghamshire, at Mansfield.-Robert Twells, Basford, Nottinghamshire, labourer, Aug. 29 at 10, County Court of Nottinghamshire, at Nottingham.-Wm. Ingram, Nottingham, licensed victualler, Aug. 29 at 10, County Court of Nottinghamshire, at Nottingham.-Thomas Bishop, Brecknock, attorney-at-law, Aug. 8 at 10, County Court of Brecknockshire, at Brecknock.-George Bannister, Tipton, Staffordshire, bookkeeper, Aug. 10 at 9, County Court of Worcestershire, at Dudley.—Charles E. Kettle, Hall Green, Sedgley, Staffordshire, surgeon, Aug. 10 at 9, County Court of Worcestershire, at Dudley.-John S. James, Tipton, Staffordshire, hair dresser, Aug. 10 at 9, County Court of Worcestershire, at Dudley.-Wm. James, Abersychan, Trevethin, Monmouthshire, butcher, Aug. 17 at 10, County Court of Monmouthshire, at Pontypool.-George Wall, Oxford, ropemaker, Aug. 16 at 10, County Court of Oxfordshire, at Oxford.-John W. Wyllie, Oxford, out of business, Aug. 16 at 10, County Court of Oxfordshire, at Oxford.

The following Prisoners are ordered to be brought up before
a Judge of the County Court, to be examined and dealt
with according to the Statute:-

At the County Court of Hampshire, at SOUTHAMPTON,
Aug 11.

George Richardson, Southampton, builder.—James Bishop,
Southampton, cordwainer.

At the County Court of Glamorganshire, at SWANSEA,
Aug. 15 at 11.

Wm. M. Bruster, Swansea, Italian warehouseman.

TUESDAY, AUGUST 1.

BANKRUPTS.

WILLIAM MAKIN the younger, Manchester, provision
dealer, dealer and chapman, Aug. 14 and Sept. 4 at 12,
District Court of Bankruptcy, Manchester: Off. Ass.
Fraser; Sols. Hall & Janion, Manchester; Bower & Son,
46, Chancery-lane, London.-Petition filed July 22.
JOHN SELLICK, Chapps Mills, Colerne, Wiltshire, and
Bristol, paper maker and rag merchant, Aug. 14 and Sept.
12 at 11, District Court of Bankruptcy, Bristol: Off. Ass.
Acraman; Sols. Crosby, Bristol; Jay, 15, Serjeants'-inn,
London.-Petition filed July 25.

HENRY SWIRE, Skipton, and JOHN LOCKWOOD,
Shipley, Yorkshire, (carrying on business at Shipley, under
the style or firm of Swire, Lockwood, & Co.), worsted ma-
nufacturers, Aug. 15 at 12, and Sept. 12 at 11, District
Court of Bankruptcy, Leeds: Off. Ass. Hope; Sols. Raw-
son & Co., Bradford; Bond & Barwick, Leeds.-Petition
dated July 31.
JOSEPH SMITHSON, West Mills, Mirfield, Yorkshire,
corn miller and maltster, dealer and chapman, Aug. 15 and
Sept. 12 at 12, District Court of Bankruptcy, Leeds: Off.
Ass. Hope; Sols. Stocks & Co., Halifax; Bond & Bar-
wick, Leeds-Petition dated July 28.
THOMAS ROBINSON, Hexham, Northumberland, currier,
dealer and chapman, (trading under the style or firm of
Thomas Robinson & Co.), Aug. 9 at half-past 11, and Sept.
13 at 12, District Court of Bankruptcy, Newcastle-upon-
Tyne: Off. Ass. Baker; Sols. Welford, Newcastle-upon-
Tyne; Harle & Co., Newcastle-upon-Tyne, and 20, South-
ampton-buildings, Chancery-lane, London.-Petition dated
July 22.

HENRY BROWNENTT, Liverpool, merchant, (trading
under the firm of Henry Brownentt & Co.), Aug. 11 and
Sept. 1 at 11, District Court of Bankruptcy, Liverpool:
Off. Ass. Turner; Sols. Pemberton, Liverpool; Corn.
thwaite, London.-Petition filed July 27.
WILLIAM ATHERTON, Liverpool, merchant, Aug. 14 and
Sept. 5 at 11, District Court of Bankruptcy, Liverpool:
Off. Ass. Morgan; Sols. Avison & Pritt, Liverpool.-Peti-
tion filed July 29.

MEETINGS.

John Solomon, Circus, Minories, London, shipowner, Aug. 23 at 12, Court of Bankruptcy, London, last ex.—John L. Bullock, Rodney-wharf, Battersea, Surrey, manufacturing ac.-John Withers, Oxford, chemist, Aug. 12 at 2, Court of Bankruptcy, London, aud. ac.-Henry M. Ramsay, Elgincrescent, Kensington-park, Middlesex, builder, Aug. 12 at 2, Court of Bankruptcy, London, aud. ac.-Charles Ferguson, Hitchin, Hertfordshire, draper, Aug. 12 at 2, Court of Bank. ruptcy, London, aud. ac.-Thomas B. B. Stevens, Pall-mall, Middlesex, bill broker, Aug. 22 at 2, Court of Bankruptcy, London, aud. ac.-Richard Gribbell and Richard Luscombe, Tavistock, Devonshire, wholesale grocers, Aug. 17 at 1, District Court of Bankruptcy, Exeter, aud. ac. and div. joint and sep. ests.-Thomas Manning, Combe Lake, near Fair Mile, Ottery St. Mary, Devonshire, smith and machine manufacturer, Aug. 24 at 1, District Court of Bankruptcy, Exeter, aud. ac.Thomas Pitt, Haselbury Plucknett, Somersetshire, girth web manufacturer, Aug. 17 at 1, District Court of Bankruptcy, Exeter, aud. ac.-William Sims, Redruth, Cornwall, linen. draper, Aug. 24 at 1, District Court of Bankruptcy, Exeter, aud. ac.; Aug. 31 at 1, div.-Thos. Stone Besley, Tiverton, Devonshire, grocer, Aug. 24 at 1, District Court of Bankruptcy, Exeter. aud. ac.; Aug. 31 at 1, div.-John Frederick Thynne, Tavistock, Devonshire, dealer in musical instruments, Aug. 24 at 1, District Court of Bankruptcy, Exeter, and. ac.; Aug. 31 at 1, div.-James Risden, Camborne, Cornwall, mercer, Aug. 24 at 1, District Court of Bankruptcy, Exeter, aud. ac.; Aug. 31 at 1, div.-William Ridge, Exeter, tailor, Aug. 17 at 1, District Court of Bankruptcy, Exeter, aud. ac. Aug. 31 at 1, div.-George Handson Julian, Exeter, coal dealer, Aug. 24 at 1, District Court of Bankruptcy, Exeter, aud. ac.; Aug. 31 at 1, div.-Edward Roberts, Chard, Somersetshire, innkeeper, Aug. 17 at 1, District Court of Bankruptcy, Exeter, aud. ac.-John F. Reeves, Taunton, Somersetshire, scrivener, Aug. 17 at 1, District Court of Bankruptcy, Exeter, aud. ac.-Isaac Steane, Coventry, WarwickHUGH HART, Hulme, Lancashire, timber merchant, dealershire, ribbon manufacturer, Aug. 24 at 10, District Court of and chapman, Aug. 22 and Sept. 12 at 12, District Court of Bankruptcy, Manchester: Off. Ass. Fraser; Sol. Blair, Manchester.-Petition filed July 26.

WILLIAM MATTHEWS, late of Waverley-road, Harrow-chemist, Aug. 23 at 12, Court of Bankruptcy, London, aud. road, and now of Cottage-road, Harrow-road, Paddington, Middlesex, builder, Aug. 9 at 2, and Sept. 9 at 12, Court of Bankruptcy, London: Off. Ass. Lee; Sols. Lee & Pemberton, 43, Lincoln's-inn-fields, London. Petition filed July 29. SAMUEL ZAGURY, Cullum-street, London, merchant, Aug. 15 at 1, and Sept. 9 at 1, Court of Bankruptcy, London: Off. Ass. Lee; Sols. Sole & Co., 68, Aldermanbury, London.-Petition filed July 20. SIMON STOW HITCHCOCK, now of Blackmore, near Ingatestone, Essex, and late of Boxford, Suffolk, maltster, dealer and chapman, Aug. 14 and Sept. 8 at 12, Court of Bankruptcy, London: Off. Ass. Whitmore; Sols. Lawrance & Co., 14, Old Jewry-chambers, Old Jewry.-Petition filed July 28. GEORGE HOWES, Mortimer-road, Kingsland, Middlesex, licensed victualler, dealer and chapman, Aug. 10 at 1, and Sept. 8 at half-past 11, Court of Bankruptcy, London: Off. Ass. Whitmore; Sol. Crouch, 8, Gray's-inn-square, London.-Petition filed July 28. FREDERICK SMITH, Standon, near Ware, Hertfordshire, miller, dealer and chapman, Aug. 14 at 2, and Sept. 7 at 12, Court of Bankruptcy, London: Off. Ass. Cannan; Sols. E. & E. Foster, Cambridge; J. & C. Cole, 4, Adelphiterrace, Strand, London.-Petition filed July 29. CORNELIUS GIBBS, Thorndon, Suffolk, innkeeper and tailor, Aug. 14 at half-past 1, and Sept. 8 at half-past 12, Court of Bankruptcy, London: Off. Ass. Whitmore; Sol. Utton, 44, Noble-street, Cheapside.-Petition filed July 31. PETER TAYLOR, Manchester, millwright, engineer, and tool maker, Aug. 15 and Sept. 5 at 12, District Court of Bankruptcy, Manchester: Off. Ass. Pott; Sol. Gartside, Manchester.-Petition filed July 25.

Bankruptcy, Birmingham, aud. ac. and div.—Jos. Carruthers Nicholson, Liverpool, merchant, Aug. 10 at 11, District Court of Bankruptcy, Liverpool, aud. ac.—Henry Addis, William

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