MR. C U It It A N'S LETTER. Paris, August 3d, 1814. T write again, because I judge from myself, ,and how kindly I felt your last, that you would Sike to lieac from me. Perhaps the not being abie to abstain from writing to lite absent, is the -only certain proof f hat distance and memory are -compatible however, the compliment is not great when you know that I have flung myself upon y ;u as a correspondent only at those inter- vals when could not hear my own company. The therUlOmeter has been higher here lately 'than at any former time. Close dirty streets, stewing; playhouses, and a burning sun, have, perhaps, riatirrally enough completed the-extreme 'depress on of my spirits, and made me (it for tRothing. I endeavour to dissipate by wasting Siyseif upou spectacles, but it won't do. This day i thought to look for-something gay an the catacombs. tt'seems all Paris stands upon a vaalfed quarry, out of which the stone to build it has been taken, and it is net very rare to see an entire house sink down to its original home and disappear. Part of this excavation has been filled up as a residence in remainder to the grave. We went down, I think, 70 steps, and travers- -eel more than haM a mileLy torch light, or rather taper light, and we beheld more than two mil- lions three hundred thousand fragments of-what once was life They amount to four times the present population of Paris. The bones were very carefully built up, and at intervals were studded with projecting rows of skulls, withmot- 'tos occasionally written in !Latiu or French. It was a sort of caravan, mostly women. One of them asked me to translate one of those; it was, thirvk, et in nibihuu reverlilur quod ex nihilo fuit. 3 asked whether it gave her a sentiment of grief, or fear, or hope? She asked me what room I ■could see for hope in a party of empty sctills ?- For that reason, Madame, and because you know.tfiey cannot be filled with grief or fear, for subject of either is past," She replfed, Oui e'f, cependant,; c'est jolieI could not guess to what the applied the epithet, so I raised the taper to her IVice, which 1 had not looked at be- fore and had if been any thing but the mirror of ■death, I should have thought she had looked into it, and applied the one reflection to the other; so perfectly unimpressed was her counte- nance. J I did not raise her in my mind. though "he was not ill-looking, and when I met her above ground, after our resurrection, she appear- ed tit enough for the drawing rooms of the world, though not fo: the under cellar, I don't remember ever to have had my mind compressed into so-narrow a space, so many hu- mall being, so many actor-s, so many sufferers, 'so various in rank, so equalised in the gi-ave.- II'licil t .stare(i at the congregation, I could not distinguish what head had raved, or reasoned., or hoped, or burned. I looked for thought, I look- ed for dimples, [ asked-, whither is" all gone ?- Did wisdom never flow from your lips, nor affec- tion hang upon them? And, if both, or other, which was the most exalting—which the most fascinatrnar ? All silent-they left me to answer for them, so shall the fairest face appear." I was full of the subject. In the evening 1 went to distractat the-comedy of the Misanthrope, the best, of Moliere. The severe affection of Alceste, and the heartless co- quetry of Celimene, were exceliently done. It is not only tragedy that weeps—Golgotha was still all illcubus upon me. I saw the moral of (fie piece went far beyond the stage—it only began there Ei'ery good plav ought to be just, in its particular fanie. f t ottght also to be useful to have a general analogy far more extensive, and equally exact. Alccste is man in the abstract — Celmene is the object of his wish; whatever that nay be, she smiles, and caresses, and pro- mises— he flunks lye feels the blood i« hei heart, for he mistakes the I)ulse of his own for ibat of her's—be embraces the phantom, or thinks he does ,0, hut is betrayed, and opens his eyes upon the desert, at the moment lie does not recollect f,'tat tli(, loss to him k, liti le, Itis on],, the lo,s of llimself-to her If is nothing-for it is made up in the next Conscription, and at all events, whether sick or wounded, the march of men's warfare i.: never suspended, the moving infir- mary never halts, and every day brings him a day nearer a lit barriere tl' Enftr, the entrance to the Catacombs. This sad subject naturally turns me to another that makes me suspect that my contempt of this world is not (juite sincere- I mean the poor cx- travasafed Irish that i meet here; I meet their gtwsts as I pass, and review them, as Eneas did, quos ab-itulot aira dies et future mersit acerbo how can I alFect to despise a scene where my heart bleeds for every stifferer ? I wish to dis- perse my feelings as a citizen of the world, and break my own monopoly of them, but they all come back to orunhaPPj; country; one of the most happy touches of the Prince of sensitive -Poets, i-s liei-c he tinges the wanderings of Dido with patriotism- Sa;pe lon-gum incomitate ridetur Ire viam, et. Tyrios deserta quasrere terra By the bye, it does some credit to the charac- ter of humanity, that we sometimes exchange the suffering of egotism for a nobler sympathy, and lament over others, instead of keeping all our tears for ourselves. What exquisite nectar must they be to Those over whom they are sliect ?- Nor perhaps should the assurance that they do not suffer alone he always withheld, because it may not be always true, because, for the purpose of consolation, -it. is enough, if it be believe(l, whether true or not, if the payment is complete, it is worth while to inquire whether be coin be counterfeit or not?—But, with res- pect to our poor exiles, the sympathy is most sincere as well as ardent. I had hopes that Eng- land might let them back. thcsca-ionandthc power of mischief is long past; the number is almost, tao stnjiil to do credit to the mercy that casts a look upon them but they are destined to give their last recollection of the green fields they arc never to behold on a foreig-n death-bed, and to lose the sad delight of fancied visits to them in a distant grave. Yet, is not that exile better than the destiny of an outlaw at liome Yet, to that are we now reduced. You cannot "believe the transition from sympathy to detesta- tion, which we have excited in England—an hatred of our barbarism—a contempt of our strength, which has acted only upon and against ourselves. I see only one way of getting out.— If Ireland had the modesty and firmness to dis- claim all that had been done and said in hername, pjrhaps if might have some effect, in bringing back our friends and disarming our enemies, I think the people of sense and property, who were really scared away, ought to present a petition, signed only by their own class. It ought to dis- j avow all that could truly he denied; it ought to impeach no one I don't myself impute guilt of intention to those who even have stabbed the hopes and character of Ireland to the liea t- innocence ought to plead for mistake. Besides, ■ficre s-hotil:l he no tone of ci-iniiiittion-tio air of Kind's evidence. When I look back at what the Board ha done, my shame and surprise are still increased. They met for petition—they were t, o busy for tllilt-hut they had time for every thing else; they became a Court of the most formidable attainder—arraignment without no- tice, and conviction without proof- sentence gainst cllaracter and persou-the victim pro- claimed an outlaw—the Executive Magistrate tried and stigmatised. Good God! men calling themselves Gentlemen, and proud of the manly delicacy of the national character, to force them- selves into a bed chamber, and sit in judgment between the husband and wife, and that on a question on which those nearest to the parties knew little, and of which those self-appointed Judges knew nothing, and whose sentence was nothing but a proclamation of malice and foll,y- and that really would have served the object, if our wretched island had not been too much of a bedlam to give even an exculpatory credit to their charges. They deified Dr. Milner for the very reason why they should have-left him where he was-namely, because he was deserted by the English Catholics. In their persecution of La lor and Caulfield, they opeuly attacked whatever right of election remained. They attacked their most tried friends in Parliament—Canning not an honest man—Grattan a fool-Castlereagh a knave -Pluijket a deserter. They abused the English Catholics, under whose long and tried character of property and aHegrance our cause might have found shelter. They employ Lord Donoughmore and Mr. Grattan, and insult them hoth-and that in a way marking their utter ig- norance of Parliamentary proceedings, as weN as personal decorum. They petition the Legisla- ture and while they are on their knees in civil supplications, they mix with their prayer the menaces of commercial war. A fine time, no doubt, for non-consumption coiiit,)itiatiort, When the same was tried before we were found unequal to resist the adverse weight of British Capital defensively and vindictively employed against us*: the Consumer here was sacrificed to the avarice, and the poor 'labouring Artists-to the arrogance of an unfeeling Master Manufac- turer. I remember myself, when a coat cost three times its value, and that of the worst fabric and materials. No man can see, without pain, the depression under which our manufactures are held; but nothing that does,not go to the root of the evil,our want-ofcapital, will ever relieve us; and nothing, but the slow operation of a foster- ing Legislature removing cruel and impolitic re- straints, can have the least tendency to our bene- fit. But, provided we could set lip the throats of the Liberty, we were perfectly regardless of their interest. Our lower orders, God help t'hem. How easily can every Quack deceive them i, (To be continued')
COURT OF CHANCERY. BEFORE THE VICE-CHANCELLOR. BIDDULPII V. ROBERTS. This was a bill filed by the plaintiffon the part of his wife and her two sisters, co-heiresses of the late F. and R. Middleton, to compel the de- fendant Roberts to render an account of the rents and profits of the estates in question, for the pe- riod during which he bad acted as managing agent and receiver. The dcfendant had been appoint- ed in the year 1787, by an instrument signed by the parties on whose behalf the present applica- tion was made, viz. Mrs. Biddulph, Mrs. West, and their sister Harriet, who had remained un- married, and by their trustees, Lord Kenyon, Sir W. lolteticy, and Mr. Lloyd and was then bound in the penal sum of £ 130,000 to account to the trustees for all such rents and profits as he might or should receive, It appeared. that the defen- dant had been removed from his office by an order of Lord Eldon, who, however, refused to pieclude the party from applying in future to be restored, and that the defendant during the pe- riod of his management expended various sums, forming part of the reuts and produce of the estates, in improvements, repairs, and different erections. The question now was, therefore,, first, whether defendant Roberts was under an equitable obligation to account to the plaintiffs, who were t.he real possessors, or only to the trustees, to whom, by the letter of his bond, he was legally accountable and secondly, whether, if otdered to produce this account, it ought not to go to the master with allowances for all re- pairs, or whether such repairs were not beyond thip discretion with which the office of receiver had clothed him. It was put in, likewise, that the defendant had rendered ati account to the trustees, but that it had never been passed or examined. Mr. ILTAT contended, that if tfee defendant in this case was in equity called on after the death oftwo of the trustees to account now to the plain, tiff, he had at the same time an equitable right to modify that account, and to be allowed all those sums which had been fairly and substanti- ally applied to the improvement of the estate. Mr WETBEIIULTI, on the other side, referred his Honour to the order of the Lord Chancellor for removing Mr. Roberts/rom his officer of re- ceiver, as of itself shewing the necessity of an account. Mr. AGAR objected to the production of this order, as having no connection with the present question, his Lordship having refused to forbid any future application for his reinstatement, and because the order recited affidavits which could not be evidence on the present occasion. The VICE CHANCELLOR thought the order might be read, not as evidence of its contents, but because its contents could not be separated from it, and with the view of putting the Court in possession of whatever prior adjudication or proceedings might have beeu had upon the same subject. Mr. AGA.R then said he was of Counsel for the defendant, and he had to oppose the present ap- plication, ifrstly, on the ground that an account had been already rendered to the trustees; a 111.1 secondly, that the trustees alone were in law and justice competent to require or receive an account. The whole of the property in question was held in trust during the agency of Mr. Roberts, and his appointment for his proper conduct, under which he had with his sureties become liable to a very large amount, had been signed, both by those who held the trust, and those who had the beneficial interest in it. The words of the en- gagement expressly were, that he was to account to tlle,trustees. If all the trustees were dead, then, indeed, a question might arise, as to how far, and in what way he was accountable to others; but nothing could be more fixed than the princi- ple that an agent was not bound to render an ac- count except to one party, unless fraud or collu- sion between him and that party could be charged and the plain reason of the la IV was, that if it were otherwise regulated, every creditor, to whatever amount, and every person having a be- neficial or contingent interest in an estate, must be equally entitled to call the receiver to account. Suppose the case of a residuary legatee claiming or expecting to theamouutof lo,eool., that Court would never suffer him to file a bill against a debtor to the estate, unless somemal-administra- tion could be proved against the executor, to whom, to the exclusion of every third party, the law had committed the management and conduct or that estate. In this case, indeeed, it had been asserted that the remaining trustee, Mr. Lloyd, had become incompetent throughy-jmbeci/ity of mind, but this was by far too vague an objection for the Court to admit; and upon these different considerations, therefore, he submitted, that the Court would not accede to this application. Mr. WUTII LlltgLL wassurprisedat the doctrine of his Learned Friend, and thought he had over- stepped the line of discretion, in overstepping the liue of argument, within which his senior Counselled restricted himself. To deny that any account could be required by the plaintiff, was to deny that the defendant was bound to give any account whatever of his management of an extensive property for a series of years.— The surviving, trustee was, by his own confession, unable to act in that capacity, or to revise the proceedings of the defendant. If the case were put, that Mr. Roberts, in his character of re- ceiver, had made expensive improvements on a part of the estate which he farmed himself, was this to be omitted, and the plaintiff deprived of all remedy? The defendant had been called a receiver: it was, to be sure, of no importance by what name he was described, but he had no more power than any other ordinary agent, bailiff, or steward; he was appointed for the mere purpose of receiving and accounting for all the rents and profits that were or ought to have been received. So clear, indeed, was this point, that he was sa- tisfied in his own mind, an action at law would have Iain against the defendant every year in order to-compel him to repay the produce of the estate and to account for every defalcation. His Learned Friend was fond of legal illustrations, and had put one as analogous, in which he could discover nothing but what was utterly unlike.- What similitude was there between the situation of his clients and that of a residuary legatee ? — His clients were the actual possessors in fee sim- ple of the estate they were exercising a postli- rninous right.; they were demanding the security and privileges of ownership but a residuary le- gatee had no title ad rem, he had nothing more than a remote, contingent, and uncertain interest: an interest arising only when all the debts and incumbrances of the te-statar.had beendischarged. In the other case of a mortgagee taking forcible possession of his mortgage, would he not be fully entitled to have the produce of the estatefully accounted for, both as to what had been, and what might have been received ? Whatever opi- nion his Honour might form of the first ipoint discussed by Mr. Hart, lie- was confident with treat deference to the Court,, that he would over- rule thedoctrÎlJe of Mr. Agar. The Vice Chancellor said, he should take no notice of the order made by the Lord Chancellor for the removal of the defendant from his oflice of receiver. lIe was no officer of that Court, and could only Ðecolbidcreù as the steward or agent appointed by the parties, and whom, as they had the power to appoint, they had likewise the power to reulOve Indeed, the order conld in no way be connected wiJAI the present question, founded a it was upon evidence not receivable, as being necessarily ex parte lie-could by 410 means concur in the argument of Mr. Agar, wli7ich went to divest that Court of the authority to protect married women, whenever they prayed its interference in defence of their right and pro- perty. Suppose all the trustees were dead, was this circumstance to justify an agent in remaining dumb, and declining to give any explanation as to his receipts, disbursements, or proceedings, during the period of his management ? Such a principle must be productive of monstrous inconV venience, if not of injustice. It had been said,, that the obligation to account was to the trustees alone by the contract between the parties but did the contract express to them alone, did it exclude all others, did it or could it exclude the jurisdiction ofa Court of Equity on a demise or incapacity of the trustees? With respect to the other point, tlie defendant being .1 mere agent, having no bcneficial interest in the property, could have had no discretion to direct repairs or improvements. The case of a mortgagee was a very difficul t-one, he being bound to use all pos- sible diligence in guarding the estate from dila- pidation. As, however, at this distance of time, it might be hard to say that the defendant should not bestowed for money perhaps expended in substantial improvements, and as.indeed the otter to do this had been liberally and prudently made by the plaintiffs, lie shvald not exclude this from his decree, Mr. Lloyd, the surviving trustee, was then discharged as a 'further defet)(la'tit in the present case.
VNinfitamtiS-. Cambridge, November, 25.—J Havilands, Esq. M. A. and L. M. Fellow of St. John's College, was on Wednesday last elected Professor of Ana- tomy in this University, in the room of the late Sir Busick Harwood. The other Candidates were Dr. Woodhouse, Fellow tif Caius College and W. Clarke, Esq. Fellow of Trinity College, and the numbers at the close of the poll were- For Mr. Haviland, 150; Mr. Clarke, IS5; Dr. Woodhouse, 88. The Hon. Charles Fox Mait- land (son of the Earl of Lauderdale), and the Hon. Thomas Dundas (son of Lord Duitdas) of Trinity College, were on Wednesday last admir- ted Honorary Masters of Arts. The Rev. W. J. Yonge-, Fellow of King's College, was on the same day admitted Master of Arts. Oxford, Nov. 25.—On Tuesday last, Mr. C. Alcock was admitted Scholar of New College.- Thursday,' the following were admitted to De- grees:—The Rev. W. Morgan, M. A. of Jesus College, and Chaplain of the Royal Naval Asy- lum at Greenwich, was admitted B. and D. D. Grand Compounder. MASTERS OF ARTS.—Rev. W. Atfield, of Oriel College; Mr. O.Tyndall, of Christ Church Rev. E. Watkin, of Lincoln College Rev. W. Read, of St. Edmund Hall. BACHELORS OF AILTS.-Afr. A Chambers, of All Souls' College; Mr. C. C. Crump and Air. W. Cotton, of Exeter College; 1\1 r. T. Greene, of Oriel College; Mr. D. Davies and Mr. G. Chisholm, of Worcester College; Mr. S. F. Cooke, of University College; Mr. J. C. C. B. P. Hawkins, and Mr. flolden,of Pembroke College; Mr. A. Brigstocke, of Jesus College; Mr. C. J. Hellicar, of Magdalen College; Mr. R. Goff, of Christ Church; Mr. J. Jones of Trinity College; M. E. Archer, of Corpus Christi College: Mr. J. Calcott and Mr. J. Knight, of Lincoln Col lege; Mr. J. Jackson, of Brasenose College; Mr. R. Willan, of Edmund Hall Mr. T. Glas- cot, and Mr. F. D. Foster, of Balliol College.- M. J. M*Murdie,' Student in Music of Magdalen Hall, and Organist of Christ Church, Surrey, was admitted Bachelor in Music. Prefred,—r-The Rev. E. Morgan, M. A. of Jesus College, Oxford, to the Vicarage of Syston, Leicestershire, and diocese of Lincoln, vacant by the death of the Rev. J. D. Ross, the late incumbent. The Rev. W. Yonge, A. M. to be Chancellor of the Diocese of Norwich; and the Rev. H. Bathurst, L. L. B. to the Archdea- conry of Norwich, vacant by the resignation of the Rev. W. Yonge.
BANKRUPTS. T. Reale, Little Smeato.i, York,weld merchant. J. Robinsoll, Stockport, Chester, corn factor- W. P. Lorymer, Newport, Monmouth, coal mer- chant-ft. Holmes, Buckland Monachorum, De- von, miller-E. Sussum, Finsbury-piace,taylor- J. Rangecroft, Binfield, Berks, grazier—Wm. Cherrington, Cliadley, Wrockwardine,Salop,deal- er and chapman—G. Rogers, King's-row, Pimli- co, bricklayer—J. White, sen. Cirencester,Glou- cester, cutler J. U. Hawkins, Bermondsey, Sur rey, carpenter- W. Cooke, Millman's row, Chel- sea, chymist T. Haydon, Mitcham, Surrey, baker—II. I'. Still, Princes-street, Lambeth, dyer—J, Starve, Clifton Wood, Bristol, profes- sor of music—-W. Wright, Uppingham, Rutland, horse dealer-J. ChaphaM; Axbridge, Somerset, i. 0- í. )0' }i'¡ tnen draper—A. Kelsey, jun. Farnham, South- ampton, corn factor—W. Gill, Bury St.Edmui)(I's, grocer—S. Smith, Berwick upon Tweed, meal- man—J. Hodgkisson and J. Leigh, Liverpool, merchants—A. Sfrepley, Newton, Lancaster, ma- nufacturer—S. Pittard, Southampton, shoemaker J. Heap, Epworth, York, clothier-H. Ashhy, Poultry, engraver—J. Macmichael, T. Getton, and W. Macmichael, Bridgenorth, Salop, bank- ers—W. Bolton, Bury street, St. James's,plumb- er-A. Harrison, Parliament street, Westminster, linen draper—W. B. Wellington, and H. Wel- lington, Crown street, Soho, opticians.
CRIM CON.—TO THE EDITOR. SIR,-In our punishments for the above crime, it has been long complained, that the party most offending, namely, the Lady, es- capes without punishment; while theseducer, as he is commonly, but very unjustly, called, bears the whole weight of legal vengeance.- I have long been considering how this par- tiality in our laws might be remedied, and I might have gone on somewhat longer in my meditations, had I not the other day learned, from a recently published volume of Travels, a mode of puuishing the idtiltress among the North American Indians, on which I wish to build, not a theory, or a system, but merely a hint to the Legislature. it is said. Sir, that when a North American "husband d.edects his wife in a. criminal affair, he bites off her nose, and then lets her go about her business. Now, Sir, as ladies of this des. crip,tion in England, are remarkable for court- ing notoriety, and never so happy as when they get into the Newspapers, or are stared at in the theatres, I think that this would be a mark, which would serve to raise them to that disliltlctionthey are so desirous of obtain- ing at a cheap rate, and would indeed infaili hly porn I them out, without the least hazard of being mistaken, as is now frequently the case, for what they are not. It would also serve as no inconsiderable preservation of their virtue afterwards; for I understand that Gen- tlemen in quest of frail beauty, consider anose as an indisj/eusible ingredient, whether pug, parrot, or Roman. I am likewise informed of a very credible fact, that there are Ladies who silently submit to theloss of their chastity, yet woutd make an hideous outcry for the loss of their nexes. Nor let it be thought, Str, ,that I am proposing this, merely out of COIll- plimeiUto the above-mentioned North Ame- rican Indians, whom I do not reckon the first inventors of the punishment—1 am greatly mistaken if Nature herself, incritri. co ii. mat- ters, has not frequently a tendency to nasal •retribution. I submit all this, however, to thecotisidera- lien of the Legislature; and if their should be fouud in any husbands a repugnance to do themselves justice III this way, the Courts of Law might be instructed to appoint a proper officer, under the title of Nose-bitcr. Such an one might be found among some of those cross questioning Barristers, who already examine a witness with as much passion, as if they mealit to bite off his nosc<"—t am. Sir, your's. SNOUT.,
W A N T E D 1M M E 1)1 AT E L Y, H" N any part of North Wales, or in Cheshire, JL a comfortable COTTAGE RESIDENCE, consisting of i. good parlour, 3 or 4 bedrooms, with. kitchen. and -couveiiieist offices, stabling, cowhouse, &c. &c. together with from 7 to 12 acres of, goo(i meadow land. The premises will be taken upon lease, by a very respectable tenant. Apply (if by letter, post paid) to Mr. Bitos- TGII»;edi £ or of this paper, Bangor, Carnarvon- shire; JiElllOXEVHSHLilE ESi\li £ TO BE SOLD BY AUCTION, At MaentwFog Inn, in the said couxty, on Thurs- day the 22d day of December, 1814, at three in the afternoon, subject to such conditions as shall be then produced ALL that MESSUAGE or TENEMENT, with the Lands and Appurtenances, called GeLU Gwiail, containing by admeasurement 135 acres or thereabouts, little more or less, situate in the parish of Llaiiduwyn, in the said county, now in the occupation of Robert Pierce and his under tenants. There are four cottages for la- bourers upon the tenement, with a good garden belonging to each, and a coppice of fine flourish- ing young Oak Timber, containing 36 acres and upwards, which will be sold therewith, at a va- luation, to be produced at the time of sale, Nearly the yvhole of the Farm is surrounded with a high stone wall, lately erected at a considera- ble ex pence, and the lands are particularly fa- vorable to the growth of timber, and are situate within half a mile of Traeth bach, where the ri- ver is n-ivigable. The tenant will shew the pre- mises, and for further particulars apply to Mr. THOMAS, Solicitor, Llanfyllin; or Mr. SlUE, BOTIIAM, Ty Issaf, near St. Asaph. A NEW PERIODICAL WORK. On the First of FEBRUARY, 1815, will be pub- lished, price One Shilling, (to he continued on the first of every succeeding Month) No. I. of THE SHROPSHIRE, CHESHIRE, AND NORTIl tr/fLES MAGAZINE; AND MONTHLY OBSERVER: CONTAINING Select Articles in History, C Biography, Topography, Antiquities, Agri- culture, Art s, Sciencies, extracts from ancient and modern Publications of Merit an occasional Re- view of New Books; select and original Essays, Poetry, Literary Intelligence, Parliamentary De: bates, Marriages, Deaths, General Observations on the Occurrences of the Month, &c. CONDITIONS.—Each number to contain three sheets, or 48 pages, printed on a thick wove pa- per, manufactured ex pressly for the work. To ADv ERTISERs.-Advertisements will be re- ceived at moderate prices, and printed on the co- ver, or on a detached sheet entirely devoted to the purpose, and s ti tchedup with each number. 6:3- Agricultural Information, Topographical or Biographical hints, original Essays, Poetry, Local Intelligence, &c. will at all times be thauk- fuily received, and duly acknowledged. Shrewsbury printed and published by C.Hul- bert, where all letters, (post-paid) literary com- munications, advertisements, and other articles, are to be sent, addressed to the Editor.—Sold also by B. Crosby & Co. London; Broster. Poole. Leadbeater, Tushingham, and Parry, Chester; Painter, Wrexham; Snelson, and Fox, Nant- wich; Carnes, Holywell; Gee, Denbigh; W il- son, and Bailey, Macclesfield; Dean, Congleton; and all other Booksellers in town and Country and may be had of the Shrewsbury, Chester, and North Wales, Newsmen. t TO PARENTS OR GUARDIANS. A NY YOUTH, from 16 to IT years of age; t, Xlk who has received a liberal education, writes a good hand, possesses a taste for drawing, and is withal of industrious habits, has now an oppor- tunity of being articled for the term of four or five years, to a Land-surveyor, who can instruct him in every department of the Profession, par- ticularly that of the Division of Waste Lands, and a Style of Drawing equal to any in practice. A liberal premium will be expected and for fur- ther particulars apply, if by letter post-paid, to Mr. Couling, Land Agent and Surveyor, Brecon GREGORY & TAYLOR, STATE LOTTERY OFFICE, 53, Castle-street, corner of Brunswick-street, IJIVERPOOI.) RESPECTFULLY inform their Friends and the public, that in the Lottery drawn on the 30tli of November, they sold the Half Ticket, No. 755, drawn a Prize of X16,000, also a Six- teenth of No S57, drawn a Prize of £ 2,000. 1- They have now on Sale a great variety of Tick- ets and Shares, at the London Prices. Orders from the Country must be accompanied either with Bank Notes or a Post-office order, (post- paid.) THIS DAY IS PUBLISHED, Third edition, price bound 4s.—in calf 5s. 6d. FRFINCH PHRASEOLOGY pointing out the difference of Idiom, between the French and English Languages on a variety of subjects, viz. Literature, the drama, the arts, manners, morals, health, time, weather, exercises, amuse- ments, dress, the table, horses, travelling, trade, law, property, politics, diplomacy, the army, the navy. BY THE AUTHOR OF FRENCH LETTERS. London: Printed for the Author, sold by C. Law, Ave-Maria-Lane; Longman, Hurst, Rees, Orme, and Brown, Paternoster-row; De Boffe, Nassau-street, and 11. Colburn, Conduit-street may be had of Broster and Son, Chester at the North Wales Gazette Office, Bangor, and of all Booksellers. TO BE LET, OR SOLD BY AUCTION, On the Premises, on Saturday the 24th instant, at one o'clock in the afternoon, nnHE LEASE of a BAKEHOUSE, situate JL in the centra of the town of Holyhead, hav- ing all excellent patent Oven,nearly new, with all the conveniencies necessary for carrying on an extensive trade in the Baking business, fitted up at a great expellee by the late Mr. Benj. Knott. There is a good dwelling-house and garden at- tached, and an industrious, attentive person would ensure himself a handsome profit, uot only by- supplying the town and neighbourhood with bread but also the shipping, which resort to the har- bour, and which, from the fast improving state of the place, must daily increase, The premises arc held under a lease of two young lives. For further particulars apply to Mr. R. ROBERTS, Academy, Holyhead. Holyhead, Dec. 12, 1814. SOCIETY FOR PROMOTING; CHRISTIAN KNOWLEDGE. AT a MEETING held on Friday, December 9th, PRESENT. The Lord Bishop of Bangor The Archdeacon of Merioneth The Rev. The Precentor The Rev. Mr. Jones, Superinteiulant of the Carnarvon district The Rev. Mr. Thomas, Curate of LIanbedr Gorh A letter was delivered by the Rev. Mr. Jones to the Board, from Richard Garnons, Esq. con- taining his annual Subscription of One Guinea, ac- companied by a donation of Twenty Pounds, for the general purposes of the Society for Promot- ing Christian Knowledge. RESOLVED, That the thanks of this Board be tendered to Richard Garnons, Esq. for his most liberal dona- tion. RESOLVED, That an application be made to the Society for 300 copies of the Church Catechism in Welch. Ordered—That this day's transactions be in- serted in the North Wales Gazette. (Signed) J. II. COTTON, Secretary.
The following report of the judgment of the Court of Exchequer in the case of Borradale, by which it has been determined, the managing, owner or husband of every trading ship, is, hound to make a return of the whole profits, thereof, as precedent acting partner, in order that a joint assessment may be made in respect of each ship, distinct from any other concern. THOMAS JONES, INSPECTOR. COURT OF EXCHEQUER, Nov. 28. 1814. Property Tax on the profits of Shipping. The Court this day delivered judgment on the following case, THE ATTORNEY-GENERAL V. BO R R AD A I.E. The defendant was prosecuted by informatioa of the Attorney-General, for the penalty of £50" incurred by his neglect lo make a return under the Property Act, of the joint profits as ma- naging owner, and precedent actiug partner in the ship Elphinstone, of tire which the Defendant and other persons, whose names appeared on the register, were part owners, and which ship was chartered to the East India Company. A ver- dict was taken for the Crown last Michaelmass Term, in the penalty, subject to the opinion of the Court, on a special verdict on the points. I st. whether each ship of this description was a sepa- rate adventure or concern in the nature of trade and 2nd. if so, whether the Defendant, as manag- ing owner, and ship's husband, receiving and distributing the whole of the earnings, was the precedent acting partner, and liable to make the returns of the whole of such profits, in order to a joint assessment and, payment of the Property Tax, in the.first instance, and before a dividend or distribution, as inother partnership concerns ? It was contended that he was liable only to return the profits of his own share, (and on which he had paid a duty, having included the same in his return under the Property Act, as part of the profits of his general concerns in trade), and to give the names and residences of the other part owners, for the purpose of their being indi- vidually assessed for their respective shares. The case having been twice argued before their Lordships, the Lord Chief Baron delivered the opinion of the Court in terms, that each ship was clearly a separate adventure in the nature of trade, and was a partnership concerti, Qf,, which the Defendant was liable to make the return of the whole profits, as managing owner or. hus- band, and precedent acting partner, in order to joint assessment in respect of each ship, distinct from any other concern.—Judgment for the Crown, penalty £50. This decision of the Court establishes Mift liability of the managing owner or husband of every tiading ship, to return the whole profits as precedent acting partner, under a penalty for default, and confirms the general construction and practice under the Property Act, in. regard to a joint and distinct assessment of the pjrofiU of, of each ship as a separate partnership mlvetitui*.