At the opening of the Shoreditoh County Court on the 13th inst., His Honour Judge Bray mada reference to the lamentable loss the Bepoh bad sustained by the death of His Honour Judge Bacon. "I have known bim," he said, “a good many years, and have practised before him. For five years I have had tho honour to be his colleague on the Benoh, besides enjoying his personal friendship. Ho was always a delightful companion, with the kindest of bearts, & keen sense of humour, and a map of great culture. As a judge he had the qualities which go to make the good jadge-in particolar, he possessed a faculty, for which I have always envied him, of beiog able to gauge the truthfulness or untruthfulnes of a witness, and this is, after all, the most important quality in judge ; if we go wrong in our law we can be corrected, but our decision on the facts, if wrong, cannot be remedied. His death is a great loss to the Bopch, to those who praotised before him, to suitors, and to all his personal friends."

Mr. Justice Bapkes beld the Flintshiro Assizes in the town of Mold on the 10th inst., this being his first appearance as judge in his native county... In charging the grand jury ho said his asecciation with that building was very close and very peouljar. Ho had no doubt his grandfather, both as Justice of Common Pleas and as Chief Justice, must have presided in that court as judge of assize, and probably oooupied that very chair. It was a curious fact that since his death oo member of the North Wales Circuit had been appointed a judge till he was appointed last year

Certain it was that for very near half a century the offices of chairman and deputy chairman of quarter sessions in that county bad been held by members of his family-by his late father, by his lato uncle, by himself, and now, also, by his brother-in-law. He himself had occupied almost overy position that man could occupy in that court. He had attended there as a spectator when bo was a small boy ; ho practised there as a barrister when be first began his professional career ; he had sat there as a magistrato; ho had presided over that court both 28 deputy chairman of quarter sessions and chairman of quarter sessions and chairman of the licensiog authority.

From a decision given recently by the Tribunal at Havre, it would Beom that a train may be stopped with greater impunity than in this country. M. Cbouzet, a merchant of Havre, was cited for stopping a train without lawful excuse. On the 18th Jan. last M. Chouzet, who had a bad cold, was making the journey from Paris to Havre by the night train. The compartment in which he bad taken bis place, be discovered after the train bad started, was not heated. The neighbouring carriages were in the same condition. When the train stopped at Vernon, he lodged a complaint with the guard in & polite manner. The guard's answer was to slam the door in M. Chouzet's face, and to restart the train. The passenger was angry, and he determined to pull the sonnette d'alarme. Wonderful to relate, says the contemporary from which we take the report of the caso,

the apparatus was in working order.” The train pulled up, and M. Chouzet repeated his complaint. That he was cold, and had a cold, was not in the opinion of the guard a motif valable which justified bis using ‘be alarm signal. The railway authorities took the samo view, bence M Chouzet's appearance in court. Tho Tribunal, however, bas decided differently and bas acquitted M. Chouzet, holding that intense cold might justify the use of the alarm.

Tho geoond and third rounds of be Bar Golf Tournament were decided in glorious weather on the Prince's Club's links at Sandwich on the 8th inst.. leaving sixteen players to take part in the fourth round. In the second round, the Hon. Mr. Justice Scrutton, after starting indifferently, beat Mr. H. Previté by 4 and 3. The latter was in receipt of 4 strokes. Mr. N. Micklem and Mr. H. Terrell were K.C. wbo won their matches, Mr. Mick lom (handicap 8), boat Mr. E. G. Rand (plus 3) by 4 and 3. Mr. H. W. Beveridge (plus 4), after standing 3 down at the turn, beat Mr. H. Brandon (7) by 2 holes. Delightful weather again provailed on the 10tb, when the semi.fioal and final rounds were decided. The result was a win for Mr. H. W. Beveridge, wboso handioap of plas 4 constituted him the heaviest penalty carrier in the competition. Ho defeated Mr. G. P. Langton, handicap 6, by 2 boles, in the deoiding round. Some of the best golf of the day, however, was witnessed in the matoh between Mr. Beveridge and Mr. D. M. Smith (plus 1), last year's wipper, in the semi-final. The other match in the semi-final was between Mr. Sylvain Mayer. (8) and Mr. Langton, the last named wipoing by 4 and 3. Results : Semi-Final: Mr. H. W. Boverid go (plus 4) beat Mr. DM. Smith (plas 1) by 2 and 1. Mr. G. Þ. Langton (6) beat Mr. Sylvain Mayer (8) by 4 and 3. Final: Mr. Boveridge beat Mr. Langton by 2 boles.

A writer in the lay Press mentions the fact that Lord Lindley is tho last of the serjeants-at-law, from wbom at one time judges were chosen. In dayı gone by, the practice was rigidly observed of the appointment of judges from tho praotising gerjeants.at-law. Gradu. ally, bowever, there was a departure from this practice. Judges were seleoted from other than those belonging to the Order of the Coif, tho seleoted judge being first called by writ ad statum ef gradum servientis ad legem and soon afterwards appoioted to the judgeship by letters deguribing bim as servientem ad legem. The system of making the apprentice of the law to be serjeant and Judgo uno saltu originated in 1572, when Robert Monson was so appointed by Queen El.za beth. The innovation was supported by Boveral acts of Parlia.

Thus an Act wu8 required to ona blo the selected judges to go through the formality of being called to the Coif in vacation 159 Gto. 3, c. 113). Another special Act of Parliament to authoriso the damos of Queen's Counsel 18 well as those of serjeants-at-law to be inserted in the com miesions of assize (13 & 14 Vict. c. 25). Lord

Lindley, who was appointed to the Bench before the Judicature Act, became a member of the Order of the Coif to qualify for the Bench. Under the provisions of the Judicature Act, no person appointed' & judge of either of the said courts shall benceforth be required to take or to have taken the degree of serjeant-at-law": (36 & 37 Vict. c. 66, s. 88; see also Pulling's Order of the Coif, pp. 39-41 and p. 278). The Order of the Coif is not abolished. Io answer to a question put to the Lord Chancellor in the Parliamentary session of 1877, he replied that there was nothing to prevent the Crown if it were thought expedient to confer the honour and if there. wore members of the Bar who desired that rank" : (Pulling's Order of the Coif, p. 285). In Ireland, the Order of the Coif, the number of whose mombers is confined to three, is still in active existence. The serjeants-at-law are appointed by letters patent, and bave precedenoe at the Bar immediately after the law officers of the Crown. The serjeante-at-law in Ireland are doomed to hold office under the Crown, but in the letters patent the person appointed is. called merely serjeant-at-law.

At the anoual meeting of the London Court of Arbitration, held recently at the offices of the London Chamber of Commerce, Sir Albert K. Rollit was re-elected chairman, Mr. William Gillespie deputy chairman, and Mr. W. J. Eales actiog registrar. It was announced that the City Corporation had decided to continue its support of the court. As showing the infuence of the example set by the Corporation and the Chamber of Commerce in constituting and carrying on the arbitration work the chairman mentioned that he had received communications from the New York Chamber of Commerce stating that the New York Arbitration Committee had re-established. its Arbitration Tribunal, and in so doing had olosely followed the mothods adopted by the London Chamber and the Court of Arbitration. It was also stated that the arbitration clause recommended for insertion in contracts is now being widely used, and there is no doubt that the importance of the questions submitted to arbitration under the court is increasing each year. In addition to the administrative work of dealing with cases submitted, the Arbitration Committee had done much to support International Commeroial Arbitration, and in this connection the Foreigo Office (through the Board of Trade) lent valuable assistance by obtaining information as to the state of the law regarding arbitration in leading foreign countries and the British Dominions and Protectorates.

His Honour Judge Smyly gave his reserved judgment at Bow County Court on the 14th inst. in tho oase of Bully v. O'Connor, which raised a question in connection with the compulsory liquidation of the Twentieth Century Equitable Friendly Society, the decision of wbich was stated to involve 40,000 similar cases. The plaiutiff, Ms. Harold Sully, is the liquidator of the socioty, and he sued J. R. O'Connor, of Caoning Town, a lapsed member of Pride of Canning Town Lodge, for 6s. 20. in respect of the balance of a lovy, fine-, aod proportion of costs of goods supplied to the society before it was woundup. His Honour said that sect. 23 of the Friendly Societies Act provided that the subscriptions of any person being, or baving been, a member of a friendly society should not be recoverable by la oxcept in cases in which the Treasury made oertain exceptions. It would be a peouliar thing if, though subscriptions were not roooverable, levies could be, because lovies were a more special obarge than. subscriptions. That was fatal to the claim. Oo all points the defendant had made good bis defence and there would be judgment in his favour with costs. He would give leave to appeal, subject to the condition that no costs in the court abovo were to be asked for or obtained, as he did not like the idea of a labourer being dragged from court to court.

Lady Finlay, wife of Sir Robert Bannatyne Fiolay, K.C., died op the Ilth inst., at Nairn, from beart failure. Lady Finlay was, before her marriage, Mary Innes, the youngest daughter of the lato Mr. Cosmo Iones, a well-known advocate, of Inverleith House, Edinburgh. She was married to Mr. Robert Finlay, as he then was, in 1874. Ho bad at that time forsaken the practice of medicino-for which ho was educated, and in which he graduated at Edinburgh —for that of the law, and bad seven years earlior been oallod by the Middle Templo, of which he is a Benober. He represonted in the House of Commons the loverness Barghs from 1885 to 1892, and

from 1895 to 1906, and in Jan. 1910 was eleoted for the two universities. Sir Robert was Solioitor-General to the Conservativo Government from 1895 to 1900, becoming in the latter year Attorney-Genoral, through the elevation of Sir Richard Webster (now Lord Alverstone) to the Lord Chief Justiceship. Lady Finlay's father was an historian, as well as an advocate. Her mother was a daughter of the lato Colonel Hogh Rose, of Kilravook. She was thus a descendant of two of the oldest Scottish families, the lones family having settled in Morayshire in the twelfth contury, and the Rolos of Kilravook und Geddes in Nairpsbiro, in the middle of tho following contury. Lady Finlay's devotion to her husband, Sir Robert Finlay, in his distinguished career was conspicuous, and she took an active part in bis Parliamentary contests, particularly in the lavorness Burgho, which Sir Robert represented for nearly twenty years. The funeral took placo at Nairn on Thursday.

The War Office has issued a 'report on the Discipline and Management of Military Detention Barracks and Military Prisons in 1910. It states that in consequence of the continued decrease in the numbes of admissions into military detention barraoks and prisons, the following establishments were closed during the year : _Curragh Military Prison and Chatham Branch Detoution Barrack. The daily averago population of Regular soldiers in military detention barracks and prizons in 1910 698 379 at home and diretj ?x abroad (exclud.

ing India), a total of 475, being in the proportion of 27 per 1000 of the average strength of the army, as compared with 33 in 1909. The number of soldiers received into military detention barracks and prisons under sentence of detention and imprisonment by command. ing officers and courte-martial was 174,985 at home and abroad (excluding India), as against 175,810 in 1909, the percentage being 4:11 in 1910, compared with 58 in the preceding yoar. In addition there were 508 Special Reservists, sixteen Territorials, 385 seamen and marines, and nineteen soldiers of local units abroad received under various sentences. The number of soldiers received into civil prisons jo the United Kingdom (including those from the Colonies and lodia) during the year was 794, and of that total 115 remained on the 31st Dec. last, including twenty-throo under sentence of penal servitude. A further reduction in the establishment of military detention barracks and prisons bad been made, resulting in a decrease of £1000 in Voto 1 of the annual Army Estimates.

NOTES OP RECENT DECISIONS NOT

YET REPORTED.
BY OUR RIPOBTIRS IN THJ SEVERAL COUBTH

HOUSE OF LORDS. Employer and Workman-Compensation-Dependant-Partial Depen.

dency-Principle on which Compensation assessed—Workmen's Com. pensation Act 1906 (6 Edw. 7, c. 58). —A boy living at home was killed by an accident. His wages were paid to his father, and helped to support the family, but they were not more than sufficient to pay for his maintenanoe. The father drove an engine at a colliery, and supplemented bis earpinge by carrying on the trado of a barber in wbich the deceased boy assisted him. Held, that the father was partially dependent on the boy's earnings, and that in estimatiog the loss to the father, and the amount of com. pensa tion payable by the employers, the cost of his maintenance and the value of bis services at home ought, to be taken into consideration. Judgment of the Court of Appeal (103 L. T. Rep. 782 ; (1911) 1 K. B. 341) affirmed with a variation.

(Tamworth Colliery Company v. Hall. H. of L. Juno 13.-Counsel : C. A. Russell K.C. and E. W. Cave ; Hugo Young, K.C. and H. Joy. Solicitors: Ullithorne, Currey, and Co., for 0. F. Elliot Smith, Mansfield; Sharpe, Pritchard, and Co., for Hughes and Masser,

Coventry.) Practice-Oosts—_Taxation-Non.contentious Business — District Regis.

Irar of Manchester - Jurisdiction-Solicilors Act_1843 (6_& 7 Vict. c. 73), 8. 37.--The registrar of the Manchester District Registry is not the proper officer of the court to whom a bill of costs relating

to non contentious business can be referred for taxation under | seot. 37 of the Solicitors Act 1843; but the ta zation ought to

take place in the taxing office of the Supreme Court. Judgment of tho Court of Appeal (103 L. T. Rep. 12; (1910) 2 K. B. 713) affirmed.

(Stead v. Smith. H. of L. June 13.-Appellant in person ; counsel for the respondent, Peterson, K.C. and A. St. John Clerke. Solicitors: C. P. Fielder, Le Riche, and Co., for A. J. Stead, Manchester ; Francis M. Jeboult.)

decided by Mr. Registrar Giffard that the objection must bo oror. ruled, and he made a receiving order against the debtor. The debtor appealed. Held, that a notice directing payment of a judg. ment debt either to the creditors or to tbeir solicitor was not a potice requiring payment in aocordance with the torms of the judgment as prescribed by sect. 4 () of the Bankruptoy Act 1883. Appeal allowed.

[Re A Deblor ; Ex parte the Deblor (No. 305 of 1911). Ct. of App. : Cozens.Hardy, M.R., Buckley and Kennedy, L.JJ. May 19 and 26. -Counsel: for the appellant, Clayton, K.C. aod Frank Mellor; for the respondente, Hansell. Solicitors : for the appellant, Linklaters,

Addison, and Brown ; for the respondents, Spyer and Sons.] Bankruptcy-Receiving Order-Bankruptcy

Notice-Validily-Judgment Debl-Income Tox-Deduction-Income Tax Act 1842 (5 & 6 V'ict.c. 35). 8. 102-Income Tax Act 1853 (16 d 17 Vict. c. 34), 8. 40.-A bank. roptcy notice required the debtor to pay the amount of a judg. ment debt recovered in the King's Beach Division with interest thereon at the rate of 4 per cent., no deduction being made from the interest for income tax. Held, that interest on a judgment debt is not “yearly interest,” and the bankruptcy notice was valid.

(Re Thomas Cooper. Ct. of App: Cozens. Hardy, M.R., Buckley and Kennedy, L.JJ. May 29. Counsel : Cloyton, K.C., and À.

Cairns ; Rowlatt. Solicitors : Farmans ; Crosley and Burn.) Employer and Workman - Accident — Compensation–Recovery-Ter.

mination of Agreement --Subsequent Death of Workman-Right of Dependants to claim Compensation-Workmen's Compensation Act 1906 (6 Edw. 7, c. 58), s. 1, sub.8. 2 (6).--The fact that the judge terminated the employer's agreement with an injured workman on the ground that the latter had recovered from the effect of the acoident does not prevent the workman's dependants after his death from claiming compensation under the Workmen's Compensation Act 1906, for the depondants have a right of their own which arises under the Aot, separate and independent of that of the workman in the event of bis deatb, though the employer is entitled to credit for cortain sums paid to the workman. Williams v. Vauxhall Colliery Company (97 L. T. Rep. 559 : (1907) 2 K. B. 433) and Howell • Bradfoid and Co. (104 L. T. Rep. 433) followed.

(Jobson v. W. Cory and Sons Limited. Ct. of App. : Cozens. Hardy, M.R.. Buckloy and Kennedy, LJJ. May 31.-Counsol : Tobin, K.C. and 8; W. M. Knight ; McCall, K C. sod Lever

Solicitors : W. Daybell ; Haynes, Robinson, and Co.) Employer and Workmin-Death caused by Accident - Compensation

Claim by Dependant—" Accident arising out of and in the Course of the Employment”—“ Serious and wilful Misconduct"-Workmen's Compensation Act 1906 (6 Edw. 7, c. 58). 8. 1, sub-8. 2 (c).-AR arbitration under the Workmen's Compensation Act 1906 was requested between the widow of a deceased workman and his employers as to the liability of the latter to pay com pensation uoder that Act to the applicant as a dependant of the formor in respect of the injury caused to her by his death through an “acci. dent arising out of and lo the course of the employmeat” of the deceased. The deceased was a collier, and his ordinary work was to bew coal. The seam of coal upon which he was engaged was on a somewhat steep slope. It was worked upwards. There was & good deal of gas collected in what was called the “ top bolo.” In order to get rid of this gas, and to enable the coal to be safely worked, the deceased, with another man, H., were taken away from their ordinary work and employed at so much an hour to work in a “bogoy,” which was a passago cut through the seam above the “ top hole" in order to drill a hole into the “ top hole " so as to let out the gas. This was a difficult task, because of the uncertainty whether the hole which was being drilled was in the right direction ; otherwise it would be quite usoless. The " top hole" itself was notified as dangerous, and two pieces of wood in the shape of a cross were placed at the entrance to warn colliers. The overman was asked by the deceased whether he might safely go into the “top bole" to ascertain the direction of the drill. The overman replied in the negative. Not long after the deceased went to the “ top hole,” not for the purpose of getting coal there, but simply for the purpose of ascertaining the direction of the drill hole when H. knocked the drill from the "bogey.” While thus in the top hole" the deceased was affected by the gas and died. The caso came on to be heard at the County Court of Glamorganshire holden at Bridgend, when it was decided by the learned County Court judge that although the deceased was guilty of "serious and wilful misconduct" in going into the “top hole,” his dependant was uevertheless entitled to an award uoder the Act. The employers appealed. Held (dissentiente Buckley, LJ.), that although the deceased was guilty of " serious and wilful misconduct" in eatering the “ top hole.” he did so, not with the object of working there, but with the view of assisting the drilling operations, and therefore his employers were liable to pay compensation to bis dependant, Appeal dismissed.

(Harding v. Brynddu Colliery Company Limit:d. Ct. of App.: Cozens-Hardy, M.Ř, Buckley and Kennedy, LJJ. May 29, 30, and Jude 2.-Counsel : for the appellants, C. A. Russell, K.C. and Alarold Morris ; for the respondent, Alkin, K.C. and W. Shakespeare. Solicitors : for the appellants, Barlow, Barlow, and Lyde agents for Randall and Co., Bridgend; for the respondent, Smith, Rundell, and

Dods, agents for Morgan, Bruce, Nicholas, and James, Pontypridd.) Employer and Workman-Death caused by Accident - Compensation

Claim by Dependants—" Accident arising out of and in the Course of the Employment"-Risk not necessary or reasonably incident to the

CUURT OF APPEAL. Bankruptcy-Bankruptcy Notice-Validity-Notice directing Payment

of Judgment Debt either to the Creditors or their Solicitor-Payment : not required in Accordance with Terms of the Judgment-Bankruptcy

Act 1883 (46 do 47 Vict. c. 52), 8. 4 (9).-In Aug. 1910 a firm of stook jobbers of the name of Kitchjn, Aylard, and Craddock, who were members of the Stock Exchange, obtained fioal judgment against a debtor in respect of certain Stock Exobange transactions. Shortly afterwards the firm dissolved partnership. In Feb. 1911 a bankruptoy notice was issued to the debtor by the solicitors of

the late firm in the following terms: “ Take notice that witbin i seven days after service of this notice on you, exoludiog the day of such service, you must pay to Kitchin, Aylard, and Craddock, late of 5, Coptball court, in the City of London, stook jobbers, George William Kitobin and Martin Aylard, two of the members of the late firm of Kitcbin, Aylard, and Craddock, now carrying on business in co partnership at 4, Copthall-chambers, in the said city, and Leopold Radcliffe Craddock, one of the members. of the said late firm, carrying on business

io cc.partnership: under the style of J. B. Kennedy and Co., at Pioners' Hall, in the said city, or to their solicitore, Spyer and Sons, of 65, London-wall, in the said city, the sum of £611 133. ld. claimed by them as being the balance due on a final judgment obtained by them against you in the King's Bench Division of this court, dated the 26th Aug. 1910, whereon execution has not been stayed; or you must exouce or compound for the said sum to their satisfaction or the satisfaction of the court. . Spyer and Sone, of 65, London. wall, in the City of London, solicitors suing out this notice, certify that they have full authority to receive payment of the balance of the above-mentioned judgment, and to act for the said Kitobio, Aylard, and Craddock in respect of all matters specified in the above notice." The debtor not having complied with this notioe, a petition in bankruptoy was filed against him in March 1911. The petition was opposed on the ground that the bankruptcy notice did not direct payment in accordance with the terms of the judgment. It was

majority of those in his calling. The eummong was taken out with the object of extracting a sum of money as a licence for the use of "armorial bearings.” The dictionary meaning of the phrase seeme to narrow it to the escutcheon of a family, and in that sense it would not apply to such arms as those of the body in question. The summons was accordingly dismissed with costs. The view adopted by the learned magistrate is not surprising, for it has been that entertained for many years by the Inland Revenue and is now contested merely for the sake of squeezing further revenue for local purposes. A decision the other way would have curious results, for those holiday makers who purchase the ld. pots and ornaments bearing the arms of seaside resorts would then be in danger of official demands for licences, and the same risk would be ran by those who wear “blazers" with school or college arms. Those who care nothing for the display of “armorial bearings ” (whether they are or are not entitled to such) may well object to being called upon to pay under such circumstances. Those who find in their display any pleasure can well be left to pay for the

the defendant had acted in breach of it; but, while accepting what was said by Lindley, M.R. in E. Underwood and Son Limited v. Barker (80 L. T. Rep. 306; (1899) 1 Ch. 300) as to the inviolability of trade contracts deliberately entered into, and although a restraint extending over the whole of Great Britain and Ireland is prima facie void, yet the special circumstances alleged, that the plaintiffs would send their canvassers into any locality and that the defen. dant might impart knowledge of the plaintiffs’ methods of business to persons in competition with them, were not snob as to justify the court in imposing so wide & restriction as that asked by the plaintiffs, and the injunction ought not to be granted. Costs of the motion to be costs of the action.

(Stuart and Simpson v. Halstead. Ch. Div. : Eve, J. June 13.Couosel: Patrick Hastings ; Ward Coldridge. Solicitors : Maddison,

Stirling, Humm, and Davies ; W. H. Martin and Co.) Will-Construclion-Devise of freehoid House and Premises-Specific

Description-Subsequent Purchase of Plots of Land-Trustees' Powers of Investment— Preference Stock - Contrary Intention within Meaning of Wills Act 1837, 8. 24-H. E. W., who died on the 30th July 1901, made his will, dated the let Dec. 1885, and, after appointing executors and trustees, devised to his wife, H. W,

All that my freebold house and premises situate at Oakleigh Park, Whetstone, io the county of Middlesex, and known as Anker wyko, and in which I now reside

to hold unto my said wife, hor heire, and assigns for ever,” and devised and bequeathed the residue of his estate to his trustees upon the trusts therein mentioned, with power to invest any part of the trust estate in (inter alia) preference stock of any railway or other company in the United Kingdom. The testator had erected the house called Anker. wyke on a piece of leasehold land (referred to as A) situate on the east side of a road, known as Oakleigh Park, in 1881, which piece of land was conveyed to him in fee simple on the 5th Feb. 1884, and lived in the house from the time of its erection until his death. On

the 31st July 1885 & piere of land (D) on the opposite side of Oakleigh ! Park, but facing Ankerwyke, was conveyed to the testator in fee simple,

and be converted it into a garden and tennis lawn, using it in conjunction with Ankerwyke. On the 3rd June 1898 a piece of freehold land and house known as Woodlands was conveyed to the testator, who fepoed off a portion (B) of this land and used it as a garden in connection with that of Ankerwyke. On the 2nd Nov. 1898 A piece of freehold land adjoining D and directly opposite B (referred to as E) was conveyed to the testator, who erected partly apon it and the land D a stable which he used in conjunction

with his occupation of Ankerwyke. A summons was taken out I by the trustees to determine (1) whether the devise to H. W.

included, in addition to the land A, the pieces of land referred to as B, D, and E: and (2) whether the power to invest in preference stock authorised the purchase of preference shares in companies registered under the Companies Acts. On the first question it was contended on behalf of the residuary devises that the gift to H. W. was limited to the property occupied by the testator at the date of his will, and that the specifio description of the subject matter of the devise showed a contrary intention within the meaning of sect. 24 of the Wills Act 1837. Held, that the words “ in which I now reside” were merely an additional description, and not of pital importance, and that H. W. took under the devise the lands A, B, D, and E. On the second question, reference was made to the Trustee Act 1893, eg. 1 (0) and 150, and the Companies (Consolidation) Act 1908, 8. 41, sub-s. 1 (c). Held, that the trustees had no power to invest in preference shares.

[Re Willis ; Spencer v. Willis. Ch. Div. : Eve, J. June 14.-Counsel : Beaumont ; Cozens Hardy; Luxmoore. Solicitors : Tippetts ; Woodcock, Ryland, and Co.)

eop

or

W88

8

The policy of persecution adopted by local bodies in respect of taxation is further exemplified by another case beard by Mr. Curtis Bennett at Bow-street on the 2nd inst. The facts there proved that a London County Council taxation collector called upon a doctor and charged him with failing to pay a carriage licence. After some time the collector was forced to accept the doctor's statement that he had paid it. In so doing, the doctor exposed to the collector's notice a riog upon his finger, and thereupon the collector demanded and was refused payment for a licence for the use of “armorial bearings.” The ring in question had been presented by a grateful patient some twenty years before and bore no heraldic device, but was merely marked by a fancy design on a Scotch pebble. The collector asserted the existence of a garter inclosing a band grasping a spear head, and stated that in his view these were armorial bearings. The learned magistrate dismissed the summons. The question whether some fancy design comes within the ambit of armorial bearings is one not by any means easy to determine. It came up in the year 1896 before the Court of Exchequer, Scotland, in Milligan v. Cowan, and a venient report for English practitioners may be mentioned in 60 J. P. 378. There the dispute raged round å ring on which

lion rampant, surmounted by a crown coronet or other ensign. At the base there was a bar, but no wreath. The question was whether such a device was an“ armorial bearing" within the definition of sect. 19 (13) of 32 & 33 Vict. c. 14, the Customs and Inland Revenue Act 1869. The Lord President beld that the device was an armorial bearing, and the defendant was deemed to be liable, but no reasons are stated. Lord Adam'agreed, and his view seemed to turn on the fact that the device included a heraldic lion on & shield. Lord M.Laren's judgment contains observations of great importance, for he lays it down that to render the user liable it is not essential that an armorial bearing should be in regular form approved by the Heralds' College, still less is it necrosary that it should be authentic. This impiied, in the learned judge's view, that, even if the person using the design or device is not entitled to use it, though it may be the arms of another family, or a device of such a kind as would not usually be recognised in heraldry, still, if it is in fact used, that is sufficient to render the uger liable. From this it is not hard to argue that a legatee of half a dozen spoors bearing some sort of engraved device may well be liablo through his testator's bounty to the appoyance of proceedings, unless he adopt the precautionary measure of eraging them before exposing them to the view of a vigilant local taxation collector. Sarely a little more reasonableness would not be amiss in the construction nowadays being put on the many regulations under which claims are made on the purse of the unfortunate taxpayer.

CRIMNAL LAW AND THE JURIS

DICTION OF MAGISTRATES.

BOROUGH QUARTER SESSIONS. Abingdon, Thursday, July 20

Grimsby, Tuesday, July 4 Bedford, Tuesday, June 27

| Guildiord Monday, July 3, at 10.15 Berwick-upon-Tweed, Monday, June 26 Hythe, Friday, July 7 Birmingham, Monday, July 3, at 11.15 Ipswich, Thursday, June 29 Blackburn, Friday, June 30

Leeds, Tuesday, July 4 Bournemouth, Tuesday, July 11

Leicester, Tuesday, July 18 Bradford, Yorks, Monday, July 3

Lichfield, Wednesday. june 21 Bridgnorth, Wednesday, July 12

Middlesbrough, Saturday, June 21, at 10 Bury St. Edmunds. Monday, July 3 Newcastle-under-Lyme, Thursday, July 6 Chester, Tuesday, June 27, at 10.30 Newcastle-upon-Tyne, Friday, July 7 Croydon, Monday, July 10, at 10

Nottingham, Friday, June 30, a: 10 Derby, Tuesday, June 27, at 10.30 Plymouth, Friday, June 30 Devizes, Monday, July 17

Portsmouth, Thursday, July 13 Devonport, Saturday, July 1

Sheffield, Monday, June 19 Doncaster, Tuesday, June 27

Shrewsbury, Tuesday, June 27. at 10.30 Dover, Monday, June 26

Stoke-on-Trent, Friday, July 7 Exeter, Saturday, June 24

Sunderland, Tuesday, July 1 Faversham, Monday, June 26

Swausea, Thursday, June 23. Folkestone, Saturday, July 8, at 12

Soue weeks ago we referred to the probability that certain county justices would, in regard to applications for occasional licences, not exercise any discrimioation in respect of the circumstances attending individual areas, but would give to each and every such appiisation an unqualified refusal. Our information turns out to be correct, and the result is that, where there should be confidence and good will in arranging the Coronation festivities, there is to be found a very con. siderable friction. It may well be that in urban centres it is desirable to act on a system, but in country districts the circumstances are entirely different, and the police will in many cases find it easier to fulfil their duties if inducement is offered to keep people together on the field to which the occasional licence applies rather than to tempt them to wander about in search of refreshment. Hence it is not quite obvious why the applications for occasional licences, although unopposed by the police, should have been met with guch a universal

The interpretation to be placed on such terms as “armorial bearings ' may differ according to the context. The phrase as used in connection with local taxation was the subject of Mr. Curtis Bennett's careful consideration in a recent summons issued by the London County Council. The defendant, a veterinary surgeon, used note pa per bearing the arms of the Royal Veterinary College, and in so doing

to have merely followed the custom adopted by the ya: t