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ditors, or even for the usual exemption of the trader from personal arrest, so necessary to the interests of the creditors at large, or for the assignees being left without any discretion to bring the most necessary action, without leave of the Court; or for the choice ot'assignees being given to the Court, instead of the creditors, and many other palpable defects, which a mere reference to the English Bankrupt Law would have readily obviated. But we confess ourselves unable to understand how it happened, that, with all these manifest incapacities for the purposes of commercial insolvency, it should have been made to comprise commercial cases at all; nay, that it should have been so contrived, that a case of commercial failure can hardly escape its operation. Thus, when the unlucky traderthrows himself and his affuirs upon the protection of the Court, he is asked why he did not resort to the more suitable expedient of a Trust ? If he resorts to a Trust, he finds that Trust wholly unavailing; since any one creditor, at any one moment, may set the Trust at nought, and drag the Insolvent and his assets into Court, whatever stage of liquidation they may have been brought to in the hands of Trustees.

It is clear, that such a state of things cannot be allowed to continue with. ont incalculable mischief; and we are glad to have our attention drawn to this very important matter, by the Draft of an act lately put into our hands, which seems framed for the purpose of simply making the English Bankrupt Law, as it may exist in England and without variation, the rule of conduct to our Indian Insolvent Courts in all cases of commercial Insol. vency. We think this the proper course. The English Bankrupt Law is lar from being faultless; but it has been formed upon the experience of two centuries and a half; and has within these few years been revised and consolidated with great deliberation. Whether perfect or imperfect, however, it is most important that it should at least be uniform throughout the limits of the Empire. On this point we anticipate no difference of opinion, With regard to the administration ; there may be serious doubt, whether it should be confided to the Insolvent Court, or to Commissioners of Bankrupt as in England. For our part, we strongly incline to place the whole of these analogous matters under a single Court in each Presidency, and thus to ensure both dignity and consistency.


Mr. Prinsep presented a petition in behalf of Mr. Swinhoe, relating to the matter of Palmer and Co., which was handed to the Clerk of the Court for the purpose of being read at the next sitting.

Nr. Collier presented a petition in hehalf of Messrs. Cockerell, Trail and Co. in the matter of Palmer and Co., which the Court objected to having read, as the claim on which it was founded had not been confirmed by affidavit, nor had the Assignees of the Insolvents signed the account. Aster some consultation it was ordered to be presented on the 20th of Angast, when in the absence of any objection, it will be read.

FINANCIAL DEPARTMENT, THE 7TH JUNE, 1831. Notice is hereby given, that the Sub-Treasurers at Fort William, Fort St. George, and Bombay, the several Residents at Native Courts, and several Collectors of Land Revenue under those Presidencies, have been authorized to receive until further orders, any sums of money, in even hundreds, of not less than 5410, of Calcutta Sicca Rupees, which may be tendered on Loan to the Honorable Company, at an Interest of 4 per Cent, per Annum, subject to the Provisions hereinafter specified.

2. Audited Bills for Arrears of Salary, whether the same shall have been advertised for payment or not, will be received in lieu of Cash Subscription without any deduction. Bills of Exchange on the Public Treasuries will also be received in Subscription to this Loan, with a deduction at the rate of 4 per Cent. per Annum, for the period they may have to run. Treasury Notes and all authorized Public Demands will be received as Cash at par.

3. The several Paymasters of the Army, under the Presidencies of Fort William, Fort St. George, and Bombay, are also authorized to transfer any demands, which may be payable by them respectively, to this Loan, and to grant Drafts at the Presidencies of Fort William and Fort St. George for the amount, in the usual manner, on the Accountant General, and at the Presidency of Bombay on the Military Paymaster General which Draft shall be received by the several Officers abovementioned, in payment of Subscriptions, on being tendered to them for that purpose.

4. Furruckabad and Lucknow Rupees will be received where respectively Current, at the rate of 104, and Madras and Bombay Rupees, at the rate 106per 100 Calcutta Sicca Rupees, and all Subscriptions in those Currencies must be made in such sums as shall be convertible at the said rates into sums of even Hundreds of Calcutta Sicca Rupees, in which last mentioned Currency all Acknowledgements for the receipt of Money into this Loan shall be expressed.

5. The several Public Officers authorized to receive Subscriptions into this Loan will grant Acknowledgements in the following Form, for all Sums received by them respectively.

" I hereby Acknowledge that A, B. has this day paid into the Hon'ble Company's Treasury the “ sum of Calcutta Sicca Rupees

for which he is entitled to receive a Promissory Note, “ bearing Interest from the 1st May 1832, of the tenor and subject to the conditions specified in the “ Advertisement published in the Government Gazette of the 9th June, 1831, and intermediate, the " same Interest from the date of this Acknowledgement to the 30th April, 1832."

6. The Deputy Accountant General at Fort William will, on the said Acknowledgements being de. livered to him, forthwith cause to be prepared and issued to the parties entitled thereto, Promissory Notes under the Signature of the Secratory to the Government of Fort William, in the following Form :

" Fort William, the 1st May, 1831. “ Promissory Note at 4 per Cent. for Calcutta Sicca Rupees

The Governor General in «« Council does hereby acknowledge to have received from A. B. the sum of Calcutta Sicca Rupees

as a Loan to the Hon'ble the United Company of Merchants of England trading to the " East Indies, and does hereby promise for and on behalf of the said United Company, to repay the " said Loan by paying the said sum of Sicca Rupees to the said A. B. his Executors or Ad“ministrators, or his or their order, on deinand, at the General Treasury at Fort William, after " the expiration of Three Months' Notice of payment to be given by the Governor General in Coun. “cil in the Government Gazette, and to pay the interest accruing on the said sum of Sicca Rupees

at the rate of Four per Cent. per Annum, by half yearly payments at the "General Treasury, of Fort William, to the said A. B. his Executors or Administrators, until the ex. “piration of Three Months after such notice of payment as aforesaid, when the amount of Interest " due will be payable with the Principal, and (such notice being considered as equivalent to a tender “of payment at the period appointed for the discharge of the Note) all further laterest shall cease." • Signed by the Authority of the Governor General in Council,”

" Secy. to the Govt. “* Accountant Geuera)'s Office Registered as No. of

7. The Accountant General at Fort St. George and Bombay, and the several Officers authorized to receive Subscriptions, will, on application from the holders of Acknowledgements, transmit them to the Accountant General in Bengal, to be exchanged for Promissory Notes free of every expense whatever, after payment of the broken Interest to the 30th of April 1832, inclusive, which will be discharged at any period between that date and the date of Subscription.

8. Proprietors of Notes who may require the Interest to be paid at the General Treasury of Fort St. George, shall be entitled to receive it accordingly, provided they previously notify their wish to the Accountant General at Fort William, and present the Notes to him to have an Order for the payment of Interest at the said Treasury, written on the face of them under the Signature of the said Officer, or that of the Deputy Accountant General. And after such Order shall, on the application of the Proprietor, be inscribed on any Note, the Interest shall be payable only from the said Treasury, unless the Proprietor shall present the Note with an application for the purpose of transferring the payment to Bengal, to the Accountant General at Fort St. George, who, on such application being so made, will cancel the said Order by a writing inscribed as aforesaid, under the Signature of himself or his Deputy.--A similar course will be followed mutatis mutandis in the case of Proprie tors of Notes who may desire to have the Interest thereof paid at the General Treasury of Bombay.

9. Interest payable at Fort St. George or Bombay will be discharged at the exchange of 1064 Madras, 1064 Bombay Rupees per 100 Calcutta Sicca Rupees.

10. The Proprietors of Acknowledgements who may desire to have the Interest of the Promissory Notes to be issued in exchange thereof to be made immediately payable at Madras or Bombay, must express their desire to that effect on the face of the Acknowledgements, before transmitting them to the Accountant General at Fort William, who will make the Interest payable Accordingly in the manner and subject to the conditions above stated.

11. The Promissory Notes of this Loan shall not be Renewed or Sub-divided except by the Accountant General. But the Accountant General at Fort St. George and Bombay will, on application of the Proprietors of such Notes, and the payment of the established fees, transmit them to the Accountant General in Bengal for the purpose of being Renewed or Sub-divided free of all further expense. In other respects the practice and rules heretofore in use in regard to the Renewal and Sub. division of Promissory Notes will be adhered to.

12. None of the Promissory Notes issued under the Provisions of this Advertisement, shall be advertised for payment or discharged without the consent of the Parties holding the same, before the 1st of May, 1834, and after that date no greater amount of the said Notes than 1} Crore of Rupees shall be advertised for payment in any one year.

13. The said Notes shall be advertised for payment in the inverse order in which they shall have been placed upon the General Register-that is to say, the Notes last brought on the Register shall be first liable to be discharged. But all Notes advertised at the same time for payment shall become payable on demand, without regard to priority, at the expiration of the Notice. Government shall also be at liberty to advertise other Notes for payment without waiting for the expiration of pending Notices, and to discharge the Notes so subscquently advertised at the expiration of the Notice relating to them, notwithstanding the holders of Notes comprized in prior advertisements may have omitted by themselves, or their Attornies duly authorized, to apply for payment.

It is also Notified, that the Holders of the Notes of the Loans of 1825-26 and 1829-30, and of that Class of the Loan of 1823 next liable to payment, viz. from No. 2241 to 2720 inclusive, will be allox. ed the option of transfer to the said 4 per cent Loan, with the advantage of anticipation of Interest ina Cash payment to be made at the General Treasury at Fort William, Fort St. George, and Boinbay, from the time of Transfer up to the 30th April, 1832. Published by Order of the Hon'ble the Vice President in Council.

G. A. BUSIBY, Ofis. Secy, to the Govt.


(FROM THE 24th May to 7th JUNE.]

FINANCIAL DEPARTMENT. Alexander, J. W. mr.; assistant to the accountant general, may 24. Dorio, J. A. mr.; sub-accountant general and accountant in the revenue and judi.

cial departments, may 24. Udny, G. mr.; accountant in the commercial and marine departments and auditor

of the cominercial salt and opium accounts, may 24.

GENERAL DEPARTMENT. Bayley, S. B. C. mr.; assistant under the commissioner of revenue and circuit 19th

or Cuttack division, may 24. Dirom, W. M. mr. ; assistant under the cominissioner of revenue and circuit, 14th

or Moorshedabad division, may 24. Grant, C. mr.; assistant under the commissioner of revenue and circuit, 20th or

Burdwan division, may 24. Metcalfe, H. C. mr.; assistant under the commissioner of revenue and circuit 20th

or Burdwan division, april 12.

JUDICIAL AND REVENUE DEPARTMENTS. Halliday, F. J. mr. ; first assistant to the register of the courts of sudder dewanny

and nizamut adawluts, june. 7. Luke, W. mr.; assistant under the commissioner of revenue and circuit, of the 12th

or Monghyr division, may 24. McClintock, G. F. mr.'; assistant to the magistrate and collector of the district of

Chittagong, june 7. Mills, A. J. M. mr. ; second assistant to the register of the courts of sudder dewan

ny and nizamut adawluts, june 7. Staipforth, J. mr.; magistrate and collector of the district of Sylhet, june 7.


(From the 1st May to 10th June.]

Abbott, A. lieutenant; 2d battalion artillery, leave from 29th april to 31st May, to

visit Mussoorie, on medical certificate, may 11. Agar, Samuel David, ensign; 55th regt. n. i. furlough to Europe for one year, on

urgent private affairs, may 27. Aubert, J. lieutenant-colonel; infantry, to rank from 26th dec. 1830, vice E. Si.

mons, deceased, june 10. Bacon, J. F. assistant surgeon ; medical department, leave from Ist may to 1st nov.

to visit the hills North of Deyrah, on medical certificate, may 10. Barbauld, George Montague Devere, 54th foot, gentleman ; to be ensign without

purchase, vice Chalk promoted, 23. feb. 1831, may 21. Beck, Francis George, sup numerary lieutenant; brought on the effective strength

of the regiment, may 20. Begbie, A. P. lieutenant ; 3d battalion artillery, leave from 11th mag to 30th june,

to visit Humeerpore and Banda, on private affairs, may 25.

may 20.

Bennett, Henry Boswell, ensign ; 45th foot, to be lieutenant without purchase, rice

Naylor, deceased, 5th march 1831, may 21. Bennett, John William, supernumerary ensign; brought on the effective strength

of the regiment, june 10. Bird, William Charles Lewis, lieutenant-colonel; invalid establishment, to be com

mandant of Buxar, vice lieutenant general Sir G. Martindell, K. C. B. deceased, Blackall, Robert, captain ; 50th regt. n. i. to be major, from the 21st june 1830,

vice J. Drysdale, retired, may 20. Bolton, John Campbell, quarter master serjeant; ad I. c. appointed serjeant major

to the regiment, sice Perriman, promoted, may 13. Boulton, C. lieutenant; 47th regt. n. i. leave from 10th march to 10th may, to visit

Barrackpore on private affairs, may 5. Bowron, John, assistant surgeon; posted to the 24th regt. n. i., may 25. Brien, James Richard, assistant surgeon, medical department, to rank from 13th

may 1830, may 20. Brien, J. R. assistant surgeon ; appointed to the European regiment, may 17. Brittridge, R. B. captain ; 13th regt. n. i. leave from 15th april to 15th may, in ex

tension to enable him to rejoin, may 11. Brodie, T. ensign; Ist regt. n.i. leave from 20th may to 20th jan. 1832, to visit the

presidency and Sylhet, on private affairs, may 25. Brooke, G. captain ; 2d battalion artillery, leave from 10th may to 15th july, to pro

ceed to the hills North of Deyrah, on medical certificate, may 18. Browne, Esq. J. officiating 3d member to be 3d member of the medical board, and

to officiate as 2d member, june 10. Bruce, M. D., Henry Alexander, assistant surgeon; medical department, to rank

from 17th aug. 1830, may 20. Buckley, F. major; 70th regt. n. i. to rank from 26th dec. 1830, vice E. Simons,

deceased, june 10. Burnard, R. N. assistant surgeon; attached to the civil station of Benares, leave for

six weeks from the 15th june to proceed to Calcutta, to give evidence in a case

before the Supreme Court, june 3. Campbell, Alexander, 55th foot, gentleman; to be ensign by purchase, vice Homer,

promoted 7th jan. 1831, may 21 Carr, T. sub-conductor ; ordnance commissariat, leave from 10th june to 25th oct.

to visit Benares, on urgent private atiairs, may 23. Chester, C. lieutenant; 23d regt. n. i. leare from 15th may to 15th oct. to visit Sim

la and Kunnour on urgent private affairs, may 5. Clifton, Edward, Private ; European regt. to act as corporal to the detachment, Cobbé, C. H. lieutenant; 60th regt. p. i. attached to the convalescent depot at Lan

dour, is perunitted to rejoin his regiment, may 10. Codurington, R. captain; 49th regt. n. i. appointed to do duty at the convalescent

depot at Landour during this season, may 11. Coleman, Geoffry, corporal, acting barrack sergeant, 7th division department of pub

lic works, promoted to sergeant, may 19. Coleman, Jeremiah, sergeant major; of the kemaoon local battalion, posted to the

58th regt. n. i., may 23. Craig, W. M. 2d-lieutenant; 7th battalion artillery, leave from 20th june to 20th

dec. on medieal certificate to visit the presidency and apply for furlough, may 31. Davies, A. T. captain ; 57th regt. n. i. appointed to do duty with the 38th regt.

n. i. at Barrackpore, may 11. Downes, D. lieutenant; 30th regt. n. i. leave from 1st may to 31st aug. to visit Go

ruckpore, on urgent private affairs, may 6. Duncan, J. assistant surgeon; appointed to the charge of the artillery, pioneers,

and sappers and miners at nusseerabad, may 13. Dundas, T. major; 47th regt. n. i. leave from ioth aug. to 10th oct. in extension

to enable hun to rejoin, may 31.

may 19.

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