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To find the amount of cash on hand at the close of each week, deduct No. 11 from No. 6, and balance is the sum required. For example Amount of No. 6 ....

......... £1,006,150 Deduct amount of No. 11 ................ 973,800

Cash on hand ....... ..... £32,350 To find the amount of cash on hand at the close of any day. For example4th Jan. The addition of No. 6 to that date is £538,100

Off addition of No. 11 to that date.. 511,500

Cash on hand .......

£26,600 To find the number of sovereigns on hand, deduct No. 4 from No. 10, and balance is the sum required. For example, Amount of No. 10 ..

. . £38,750 Off amount of No.4 ..........

... 34,650

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Sovereigns in hands of cashier.......... £4,100 To find the amount of bills on hand, deduct No. 1 from No. 9, and balance is the amount required. For exampleAmount of No. 9 ....

£928,000 Off amount of No.1 ...................... 64,950 Bills on hand ...........

£863,050 To find amount of bills under protest, deduct No. 2 from No. 8, and balance is the sum required. For example Amount of No. 8 ......

£7,050 Off amount of No. 2 ........

4,500 Protests due ...................... £2,550 The addition of No. 7 shows the amount of notes destroyed. The addition of No. 5 shows the amount of discount received; and the addition of No. 10 shows the total of sovereigns received ; and No. 4 the total of sovereigns invested by the commissioners.

This statement shows all particulars at the end of the week, from the supposed commencement of the issue of the commissioners : but the great advantage of the plan is, that by carrying forward the additions of the different columns, and adding them up at any period of the year, by following the same directions, you may tell the same particulars as here given, for the end of the week, or at any date required, or if any other particulars are required to be shown, it is only necessary to open accounts for them.











The Channel Eslands.




Price One Shilling.

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The following cases of Peter Brouard and Captain Collins, it is presumed, will be sufficient to attract the attention of the British Government, and to warrant a Commission of Inquiry into the present state of the Laws of the Channel Islands.

A Commission, so long back as the reign of George III., dated 21st November, 1811, was directed to William Osgood, Maurice Swabey, and Henry Hobhouse, Esqrs., to inquire into the method of Electing Jurats or Judges ; the following is a brief extract from their Report :

“It is of public notoriety that there exists in the Islands a strong, extensive, and commanding combination of men, who have avowedly formet the plan of placing the judicial power into the hands of their adherents. But for the exercise of this office of dignity, no previous qualification is necessary either in respect of rank, property, or education.”

The constitution of Jersey is further set out by the Commissioners, in letter, No. 4. Peter Brouard had sought redress in the Jersey court, for a confiscation and sale of his vessel by Mr. Bertram, worth £2,000. He had carried on this suit in the Island for eight years, until it at last reached the Privycouncil, when he obtained a reversal of the judgment of the court below, and the case was referred back to the Jersey court, on 18th December, 1842, to ascertain the real value of the ship. Brouard's witnesses were out of the Island: three of them in Guernsey, and one in London; and as the Jersey court possessed no compulsory power to bring them to Jersey, Brouard obtained a rule, calling upon his opponents to show cause, why the court should not issue a Commission to take their evidence down in writing. Cause was shown before Sir John De Veulle, bailiff; Judge Charles Bertram [brother of one of the defendants), associated with Judge Picot, when the rule was discharged.

A native Editor thus remarked on the case: Oh, justice, where is thy shame!! Oh, modesty, where is thy blush !!! By this poor Brouard is doomed to drag out another two or three years before he gets redress.

In the reign of Edward III., it will be found on record, that before an appeal to the Privy-council was in after years adopted, the Judges went over from Westminster Hall “ ad assizas capiendas.The reasons assigned for the substitution of a local court (with an appeal to the King in council, in lieu of the Judges' visits to Jersey), was, that the sea which intervenes presented many difficulties, storms at all times arise, and the enemies' cruisers frequently offer obstacles, as to leave no means of executing writs from Westminster Hall; not so at the present day.

The Jurats are twelve in number, elected from amongst the principal inhabitants, and no doubt might have answered the purpose for administering the laws in the days in which they were called into existence; but with an extended commercial intercourse and an enlightened policy, they are no longer adapted for both Senators and Judges. What is now wanted, is an independent Bench and Bar, with Trial by Jury.

The States are of two kinds, Administrative and Elective -the former composed of,

The Bailiff and Twelve Jurats - - 13
Rectors of Parishes - - - - 8
The Queen's Attorney-general
One Constable from each Parish - - 10

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