out those interested being heard or reasons assigned for doing so. The memorialists appear to refer here only to the regulations with respect to "trade marks." The reasons for the omission in excise permits of the words "malt distillers" were fully stated to your lordships in our reports.

"We may add that the Acts of Parliament passed to protect the trade mark of various professions are as applicable to the trade of the distiller as to that of any other trade, and that the revenue laws and regulations in no way prevent a distiller from using any precaution which brewers or other producers of beverages, or liquids for other uses, make to ensure that the consumer is supplied with the article in the state delivered from the manufactory.

"In closing our remarks we may add that the estimated revenue from home-made spirits for 1863 was more than realized, and that in the year ending 31st December, 1864, there was an increase in each part of the United Kingdom, the total revenue received being nearly ten millions; and this latter amount will no doubt be fully realised in the official year ending 31st March next, which will be 350,000l. above the estimated revenue. There was also a considerable increase in the quantity produced in 1864 in each part of the United Kingdom, the total being greater than in any year since 1858, and, without attempting to argue that more frauds are not probable with a high than with a low duty, and admitting an increase in illicit distillation in Ireland, yet we are satisfied that it is not carried on to the same extent as in former years, and that in England and Scotland there is a marked and continuous decrease in illicit distillation."

AGRICULTURAL STATISTICS, IRELAND. Tables showing the estimated average Produce of the Crops for the Year 1864.

ACCORDING to the revised returns of the acreage in 1864, there has been an increase of 12,421 acres under tillage in 1864 compared with the previous year. Cereals decreased by 121,782 acres, wheat, barley, bere, and rye having increased to the extent of 17,215 acres, and oats decreased to the amount of 138,997 acres. The decrease in the area under oats was not

confined to any particular locality, but extended to every county. In potatoes there was an increase of 16,310 acres. Turnips, mangel wurzel, and cabbage, taken collectively, decreased by 18,632 acres. The acreage under flax in 1864 amounted to 301,693 acres, being an increase of 87,594 acres compared with 1863, the largest extent sown in any year since 1847, when these returns were first collected. This increase, as might be expected, was principally in Ulster, where it amounted to 70,796 acres; in Connaught the increase was 6,110 acres, and in Munster and Leinster 5,398 and 5,290 acres, respectively. The area occupied by meadow and clover was 1,560,638 acres in 1863, and in 1864, 1,609,569, being an increase of 48,931 acres.

In the estimated produce of the crops per statute acre, there has been a decrease of 0.2 cwt. in wheat, of 0·7 cwt. in oats, and of 2.1 cwts. in rye, and an increase of 0.6 cwt. in bere. The acreable yield of potatoes increased by 0-7 ton; turnips decreased by 16 ton, mangel wurzel by 0.8, and cabbage by 0.7 ton. In flax there was an increase of 2.3 stones; meadow and clover diminished by 0.2 ton per statute acre.

With respect to the total produce, there has been a falling off in cereals of 1,062,704 quarters in 1864 compared with 1863; this decrease was caused not only by the diminished area under oats, but also by the decrease in the acreable yield causing a diminution of 1,102,339 quarters in the produce of this crop alone. In wheat there was an increase of 37,876 quarters; in barley of 3,380; and in bere of 1,194; and a decrease of 2,815 quarters in rye. In the produce of potatoes there was an increase of 866,439 tons, attributable to a greater acreage under this crop in 1864, and also to an increased yield. The produce of turnips, mangel wurzel, and cabbage diminished by 798,988 tons. In flax there was a large increase amounting to 21,860 tons, owing to the increased area and a more abundant yield. The produce of hay diminished by 154,880 tons, in consequence of the decrease in the acreable yield.

The extent under each of the principal crops in 1864 was as follows:

Wheat, 276,483 acres; oats, 1,814,886 acres; barley, 172,700 acres; bere and rye,

8,894 acres; potatoes, 1,039,724 acres; turnips, 337,355 acres; mangel wurzel, 14,073 acres; cabbage, 81,821 acres; flax, 301,693 acres; hay, 1,609,569 acres. Total increase, 12,421 acres.

The estimated produce per statute acre of the principal crops in 1864 was as follows:

Wheat, in cwts., 13.3; oats, in cwts., 12.1; barley, in cwts., 15.9; bere, in cwts., 16-4; rye, in cwts., 8.5; potatoes, in tons, 4·1; turnips, in tons, 10.3; mangel wurzel, in tons, 10.5; cabbage, in tons, 9.3; flax, in stones of 14 lbs., 34.2; hay, in tons, 1.6.

The total produce of the principal crops grown in 1864 was as follows:—

Wheat, 875,782 quarters; oats, 7,826,332 quarters; barley, 761,909 quarters; bere, 15,160 quarters; rye, 12,680 quarters; potatoes, 4,312,388 tons; turnips, 3,467,659 tons; mangel wurzel, 147,284 tons; cabbage, 297,375 tons; flax, 64,506 tons; hay, 2,607,153 tons.

The mean temperature of the thermometer in 1864, according to this abstract, was 49°, being 0.8° lower than in 1863. The highest reading of the barometer, corrected and reduced to 32° Fahrenheit, was 30.587 inches on the 6th of November, at 9.30, A.M., wind S.E.; the lowest reading was 28.390 on the 13th of November, at 9.30, A.M., wind S.E. The highest temperature in air during the year was 81.4° on the 14th of August, and the lowest 14.8° on the 6th of January; the highest in 1863 was 80-4° on the 11th July, and the lowest 26. on the 12th of February. Rain fell on 197 days; the greatest rain-fall in 24 hours was 1.696 inches on the 21st of October, the wind blowing from the N.E. The prevailing wind was S.W., from which it blew 93 days. The strongest winds were on the 13th of February, the 28th of March, the 31st July, and the 9th September, the pressure being 20-25 lbs. per square foot. The mean number of days in each month the sky was overcast with cloud was 13.

The emigration from Irish parts during the year 1864 amounted to 114,963 persons, of whom 61,125 were males, and 53,778 females, being a decrease of 2,917 compared with the previous year.

BANKRUPTCY ACT.

Report from the Select Committee appointed to inquire into the Working of the Bankruptcy Act. (144.)

THE Committee was appointed on the 9th February, and it was nominated of Mr. AttorneyGeneral, Mr. Moffatt, Mr. Murray, Mr. Malins, Mr. Weguelin, Mr. Gathorne Hardy, Mr. Kirkman Hodgson, Mr. Crum Ewing, the Lord Advocate, Mr. Lowe, Mr. Vance, Mr. Cave, Mr. Goschen, Mr. Roebuck, Mr. Taverner John Miller, and Mr. Ayrton. Mr. Kirkman Hodgson was afterwards discharged, and Mr. Dunlop placed in his stead. On the 21st March, 1865, the committee reported as follows:

"Resolved, that it is the opinion of this committee

"Matters Prior to Bankruptcy.

"That imprisonment of debtors at the suit of the subject to compel the payment of money, under any judgment decree or order of any court, should be abolished.

"That a creditor under any judgment decree or order should have the same power of arresting the person of his debtor, who may be about to quit the kingdom, as a creditor now has before judgment, under the Act 1 & 2 Vic. c. 110; and the debtor should be detained in custody until he has either given security or paid the demand, or been discharged in due course of law.

"That the power of an execution creditor to enforce the payment of a debt above 50l. should be extended to any sum due under any judgment decree or order of a court of justice.

Adjudication of Bankruptcy.

"That adjudication of bankruptcy should be made by a court in the metropolis, or by a county court.

"Proceedings on Adjudication.

"That the office of official assignee should be abolished.

"That on adjudication, the property of the bankrupt should remain in his charge in trust for his creditors, without power of alienation, until the appointment of a trustee, or other special order.

"That the Court of Adjudication should be empowered to order such measures to be taken as may be necessary for the safe custody of the property, and the disposal of it between adjudication and the appointment of a trustee.

"That any creditor should only be entitled to vote on proceedings in bankruptcy in respect of the balance due, after deducting the value of all securities for his claim, including Bills of Exchange, and other obligations, as provided in the Bankruptcy Act of Scotland.

"Administration of Assets.

"That the creditors should meet as soon as possible after adjudication, and those who have verified their claims shall elect a trustee.

"That they should, at the same time, elect two or more inspectors from their own body to superintend on their behalf, without remuneration, the proceedings of the trustee.

"That the estate of the bankrupt should vest in the trustee on his appointment, and he should possess full power to collect and realize the estate and distribute it amongst the creditors.

"That the trustee should be empowered to admit or reject the claims of any creditor, and any creditor should be at liberty to appeal to the court of adjudication against such decision.

"That when an appeal from the rejection of the trustee shall not be made within a reasonable time, the creditor should be finally excluded from the dividend thereupon made, but without prejudice to a proper adjustment of his claim if afterwards admitted at any future dividend.

"That the trustee should keep a proper record of the proceedings, and present accounts

periodically to the inspectors, and afterwards to the accountant in bankruptcy, showing the administration of the assets.

"That the trustee should give security for the performance of his duty, and be paid a reasonable remuneration, to be fixed by the creditors.

"That the court of adjudication should have power, on the application of a creditor or of a trustee, to make the orders necessary to compel a due compliance with the provisions of the Bankrupt Laws.

"That the accountant in bankruptcy should be required to examine all such accounts as the trustee may be required by law to file, and to issue in each case such directions as may be necessary for the due accounting by the trusSuch directions to be enforced by the Court of Adjudication.

tees.

"Discharge of Bankrupt.

"That whenever the bankrupt shall have made a full disclosure of his dealings and affairs, and a surrender of all his property to the satisfaction of the Court of Adjudication, and shall have paid a dividend of six shillings and eightpence in the pound to those creditors who have proved their debts under his bankruptcy, he should be freed from all claims capable of proof in the bankruptcy.

"That in all other cases in which a bankrupt shall have made a full disclosure of his dealings and affairs, and a surrender of all his property to the satisfaction of the court, he should be freed from all such claims after the expiration of six years from the date of the adjudication.

"That the payment by the bankrupt, after the adjudication, to all his creditors who have proved under the bankruptcy, of such an amount as will, together with what is actually paid under the bankruptcy, make up the dividend required by the eighteenth resolution, should have the same effect as if the whole of such dividend had been paid under the bankruptcy.

"Punishment of Bankrupt.

"That such wilful acts of debtors tending to delay or injure their creditors as shall be declared by law criminal, should be made punishable only in the ordinary criminal courts of justice.

Administration under Deed. "That where a deed is to have the effect of binding creditors who have not executed it, the court in which it is registered should have jurisdiction to determine whether it has been duly executed, or is, in other respects, valid.

"That this jurisdiction should be exercised. by the court which would have exercised the jurisdiction in bankruptcy, and every creditor should prove his debt, in respect of which the deed is signed, before such deed shall be deemed binding on any creditor who has not executed it.

"That the amount of the debt to be proved should be ascertained in the manner provided in the eighth resolution.

"That no deed of assignment should be binding upon any creditor who has not executed it, unless all the estate and effects of the assignor, which in case of bankruptcy would have vested in the trustee, shall have been thereby assigned for equal distribution among the creditors.

"That no such deed of composition, assignment, or inspection, should discharge the debtor from debts due to creditors who do not execute it, unless all the creditors receive a dividend of at least 6s. 8d. in the pound, or else until six years shall have expired from the date of such deed.

Courts of Banpkrutcy and Officers. "That there should be established a court of bankruptcy in the metropolis, and the judges of the superior courts of equity and common law should sit as judges in that court.

"That there should be an appeal to the Court of Bankruptcy from all orders of a county court, or of a single judge in the metropolis, relating to matters above the value of 201., and from all other orders when the court or judge shall allow a special case for appeal.

"That there should be a chief accountant, who should supervise the accounts of trustees, and perform such other duties as are provided for in the Bankruptcy Act of Scotland.

"That the present metropolitan and district courts of bankruptcy should be abolished as soon as practicable.

Consolidation.

"That the bankrupt laws should be amended in the above particulars, and be consolidated."

In committee the following resolutions were proposed by Mr. Moffatt, the chairman, but Mr. Ayrton's draft report was accepted instead.

Proposed resolutions read as follows:-(The Chairman.)

"1. That the existing courts of bankruptcy, and the rules of practice under which they proceed, be abolished.

"2. That, imprisonment for debt on final process be abolished.

"3. That, upon a declaration of insolvency by a debtor, or proof of insolvency before a court at the instance of a creditor, the assets held by the insolvent shall be promptly sequestrated and placed under care of a trustee, to be chosen and paid by the creditors; such trustee having power to admit debts to proof, to regulate priorities as between creditors, to collect the assets and declare dividends; and with the consent of two or more of the principal creditors, to bring actions against debtors to the estate, subject to appeal to a superior court as to the exercise of all these powers.

"4. That creditors who receive dividends shall give a release in full to the debtor; and creditors who decline to receive dividends shall retain the right to satisfy their debts out of the after-acquired property of the debtor.

5. That a judge in bankruptcy be appointed, to exercise such appellate or other jurisdiction as may be required in the working of the system.

"6. That, in regard to deeds of composition, inspection and assignment, efficient means be adopted to ascertain the good faith and amount of the debt in respect of which each creditor claims to sign the deed.

7. That, in the working of the proposed plan, the county courts may be used to discharge duties analogous to those discharged by the Sheriff's Court in Scotland; and that matters not expressly included in these resolutions should be regulated, as far as possible, by analogy to the Scotch system of administration in Bankruptcy.

"8. That the punishment of fraudulent debtors be entrusted to the ordinary criminal tribunals of the country, by a law which shall enumerate and define offences, and award punishment for each."