to stand in this position for six consecutive hours," after which he is allowed to rest for six hours, and is then again cuffed for six consecutive hours. This is repeated daily during such period as may be prescribed by the warden." Another mode of punishment is the stralt jacket. This punishment consists of placing the convict in a jacket made of heavy, strong canvas, cut so as to fit the body and shoulders of the wearer, along the edges of which there is a row of strong eyelets. The jacket extends from the throat down to and below the knees. On the inside there are two loops, or places where the hands of the wearer are placed, so that the hands rest upon and in front of the upper portion of the legs. The jacket is placed upon the convict; he is then laid down upon his face, and the jacket, by means of a quarter-inch rope through the eyelets on the edge thereof, is laced upon the body. The jacket by these means may be laced up tight enough to inflict great physical pain, and even death, by impeding breathing, and pressure on the heart and kidneys. The convict is kept in the jacket such a length of time as is necessary in the discretion of the warden, in no case exceeding six hours, consecutively, in any one day. This is repeated each day until the punishment inflicted by the judgment of the warden has been ccmplied with. The committee find that under the present management of the prisons the number of punishments in this class has been greatly reduced. At San Quentin in 1905 there were 270 men put in the strait jacket, but last year the number fell to nineteen; but, as the Call observes, the power to inflict physical torture still remains vested in the wardens, and its use must depend on the varying dynamics of the official temperament. come The Tariff Act imposes a specified duty on certain articles; but many things of which the Act makes no mention are continually being imported. It is upon these things that the Customs Court must pass and determine in what class they shall be put and what duty they shall pay. The problems which before this tribunal are of great interest to the commercial world, although many of the questions presented sound odd enough. "Is a hen a bird? "Is dried duck prepared meat? "Are hair Tolls or rats,' made of wire framework covered with wool, dutiable as woollen goods ?"—are among the infinite variety of queries which the Customs Court must answer. Its decision is conclusive of the question for all time-or until a new tariff law is passed. Questions of valuation are determined by the appraisers or are settled definitely on appeal to the general appraisers, and do not reach the Court of Customs Appeals. THE JUDGES OF THE COURT. The presiding judge of the Court of Customs Appeals is the Honourable Robert M. Montgomery, who, prior to his appointment, was a justice of the Supreme Court of Michigan. Judge Montgomery is a native of that State, having been born at Eaton Rapids on the 12th May 1849. He was admitted to the Bar in 1870 and practised his profession at Pentwater, and later at Grand Rapids. He was elected prosecuting attorney in 1874, and served as assistant United States district attorney in 1887. For ten years prior to his elevation to the Bench of the Supreme Court he was circuit judge of Kent county. Honourable Marion De Vries was born near Woodbridge, San Joaquin county, California, on the 15th Aug. 1865. He is a graduate of the San Joaquin Valley College and of the Law Department of the University of Michigan. He practised law at Stockton, California, from 1889 to 1900; was assistant district attorney of San Joaquin county from 1893 to 1897, and was elected a member of the Fiftyfifth and Fifty-sixth Congresses. In 1900 he became a member of the board of United States General Appraisers, New York, and served in that position until appointed a member of the Customs Court. Judge De Vries is the only one of the five judges who had enjoyed previous experience as an appraiser. Honourable James Francis Smith was born in San Francisco on the 28th Jan. 1859. He is a graduate of the Santa Clara College and of the Hastings Law School. He was admitted to the Bar in 1881. As colonel of the First California Regiment. U.S.V., he participated in the first expedition to the Philippines, where he made a brilliant military record. He became brigadier-general, U.S.V., on the 24th April 1899. In 1901 he was chosen associate justice of the Supreme Court of the Philippine Islands, and was subsequently a member of the Philippine Commission and Secretary of Public InstrucFrom the 20th Sept. 1906 until the 11th Nov. 1909 he was Governor-General of the Philippine Islands. He was appointed to the Bench of the Customs Court in Jan. 1910. tion. Honourable Orion M. Barker graduated from the Albany Law School in 1882. He practised law in his native State of Vermont. In 1886-1887 he was State's attorney of Bennington_county. He subsequently served in both branches of the State Legislature and as State railroad commissioner and State auditor. He was a member of the commission appointed to revise the Vermont statutes, and chairman of the special tax commission and of the special commission to prepare and publish a digest of the Vermont Reports. He was appointed to the Bench of the Court of Customs Appeals in Jan. 1910. Honourable George E. Martin was born at Lancaster, Ohio, on the 23rd Nov. 1857. He was educated at Wittenberg College, Springfield, Ohio, and attended lectures for two years at Heidelberg University, Germany. From 1882 to 1904 he practised law in Ohio. In the latter year he was elected to the Common Pleas Bench. He served in that position for six years and was re-elected without opposition in Nov. 1910 for a second term. He was appointed by Governor Harris in 1908 as a member of the Ohio Tax Commission, for the reform of the tax laws of Ohio. In Feb. 1911 he was appointed by President Taft as an associate judge of the Court of Customs Appeals, in the place of Judge William H. Hunt, transferred to the Court of Commerce. THE COMMERCE COURT.. On the 18th June 19 10 the Interstate Commerce Act was amended by the creation of a "Commerce Court" with jurisdiction to enforce orders of the Intestate Commerce Commission, except those involving the payment of money; to hear cases brought to enjoin or set aside orders of the commission; to hear cases of rebating brought under the Elkins law and mandamus proceedings arising under sect. 20 or seot. 23 of the Interstate Commerce Law. The powers of this court remain unaltered under the New Judicial Code. The Act establishing the tribunal provided for the appointment of five additional circuit judges by the President, who were to constitute the court, no two of whom were to be appointed from the same judicial circuit. The President was further required to designate in the first appointments the term of years during which the judges appointed should serve on the Commerce Court. After being relieved from that service, they are to be assigned to work on the circuits as circuit judges, and their successors are to be designated by the Chiet Justice of the Supreme Court. THE COMMERCE COURT JUDGES. Honourable Martin A. Knapp has been a member of the Interstate Commerce Commission since 1891, when he was appointed a member of that body by President Benjamin Harrison. He is sixty.eeven years old, and is a native of New York. After his graduation from Wesleyan University in Connecticut he went to Syracuse, New York, where he entered public life as corporation counsel for the city of Syracuse. That city has been his home ever since, though since 1891 much of his time has been spent in Washington. His term on the Interstate Commerce Commission, to which he was appointed by Harrison, expired in 1897, a few days before Grover Cleveland left the White House. One of the last official acts of that Democratic President was to reappoint Mr. Knapp to the commission. He was twice reappointed by President Roosevelt, in 1892 and 1898. He has been chairman of the commission since 1898, and thereby became ex officio member of the National Board of Mediation under the Erdman Act, and participated in numerous negotiations for the settlement of railway labour disputes. He was appointed by President Taft, in Dec. 1910, an additional circuit judge of the United States, and designated to serve for five years in the Commerce Court, and resigned from the commission to assume the duties of presiding judge of that court on the 31st Dec. 1910. Under an amendment of the Erdman law he was appointed to the Board of Mediation by President Taft for two years from the 4th March 1911. Honourable Robert W. Archbald has had a long distinguished career on the Bench, arriving at his present position of district judge in the middle district of Pennsylvania after sixteen years' experience in State courts. He was born at Carbondale, Pennsylvania, on the 10th Sept. 1848, and in 1871 was graduated from Yale with the degree of A. B. He went to Scranton and studied law in the office of Hand and Post, being admitted to the Bar about two years later. He practised law in Scranton until 1884, when he was elected additional law judge. He served in this capacity for three years, and in 1888 he was appointed presiding judge of the forty-fifth judicial district of Pennsylvania. In 1901 he resigned this post to accept an appointment as district judge of the newly created middle district of Pennsylvania, where he remained despite a tender in 1909 of a place on the United States circuit bench in the third circuit. On the 12th Dec. 1910 he was nominated by President Taft as additional circuit judge, under the Act of Congress creating the Commerce Court, and assigned to duty in that court for the term of four years, being sworn in on the 1st Feb. following. Honourable William H. Hunt is a native of Louisiana, although for the last twenty-five years he has been closely identified with the public and official life of Montana. He was a member of the class of 1878 of Yale, but his graduation was prevented by ill-health. However, in 1896, he was given an honorary A.M. by Yale. His first official position in Montana also included Idaho in his jurisdiction a collector of customs. That was from 1881 to 1885. Then he was elected Attorney-General of Montana, a position which he held three years. He was a member of the Montana Constitutional Convention and was an important influence in the making of that State's fundamental faw. He served in the Legislature of his State in 1889, and was made judge of the first judicial district of the State in the close of that year. He served in that court until 1894, when he was made associate justice of the Supreme Court of Montana, where he served until 1900. In April of that year he was appointed by President McKinley Secretary of the island of Porto Rico, and was first President of the Executive Council, and assisted in the establishment of civil government in that island. In Aug. 1901 he was appointed Governor, of Porto Rico. Judge Hunt held the position of United States district judge of Montana from 1904 to 1910. He was appointed associate justice of the United States Customs Court in Dec. 1909, and assisted in the organisation of that court. In Dec 1910 he was appointed United States circuit judge, and designated to serve upon the United States Commerce Court for the period of three years. Honourable John E. Carland was born at Oswego, New York, on the 11th Dec. 1853, and graduated from the Law Department of the Ann Arbor. Michigan, University in 1875. After spending two years in a law office at Detroit, Michigan, he in 1877 moved to Bismarck, North Dakota, where he practised law and held various positions until April 1889, when he resigned as associate justice of the Supreme Court of Dakota territory. He was a member of the constitutional convention that framed the constitution of North Dakota, and after completing his work as a member of the convention he took up his residence in Sioux Falls. On the 31st Aug. 1896 he was appointed by President Cleveland United States district judge for South Dakota, which position he held until the 12th Dec. 1910, when he was appointed United States circuit judge and designated to serve for two years on the Commerce Court. Honourable Julian W. Mack, while perhaps best known for his work as head of the juvenile court in Chicago, is known throughout the United States as a man whose elevation to the Bench has not put him out of touch with the important movements, civic, political, and social, of the day. He was born in San Francisco on the 19th July 1866, and received his education in the public schools of Cincinnati, Harvard University, and the Universities of Berlin and Leipsic. In 1890 be was admitted to the Bar, and began a career that has been marked by steadily increasing importance in legal affairs. From 1895 to 1902 he was Professor of Law in Northwestern University, and since 1902 he has occupied a similar position at the University of Chicago. In 1903 he was elected to the circuit court of Cook county for a six-year term. He had served as a Civil Service Commissioner from Jan to May 1903. In 1909 he was re-elected to the circuit court, which position he held until his appointment as additional United States circuit judge. By the President's designation he is to serve on the Commerce Court for a term of one year. VALUE OF NEW COURTS. The creation of these new courts was opposed by some on the ground that cases of all kinds ought to go through the same legal procedure, and that an expert court is an anomaly in American jurisprudence. But these objectors forget that this is an age of specialisation; in other words, an age of mastery. The specialist is ever in demand. Why was not President Taft absolutely logical when he carried the application of this theory to the courts ? The judges whose duty it is! to specialise in customs cases have acquired an intimate technical familiarity with tariff problems which will permit of more equitable decisions-decisions which go to the root of the matter. They will safeguard both the national revenues and the exact rights of importers. The Commerce Court," said Judge Landis, "will have more to do with the peace and order of society as we know it than any other court in the United States, except, the Supreme Court of the United Stater." The judges of this court are experts in dealing with the commercial issues growing out of our constantly multiplying commerce laws. The duty imposed upon them, of compelling just treatment of and by the great common carriers, which have been such important factors in the marvellous development of the country, ia one of primary importance. The greatest justice which is humanly possible will characterise their decisions, because knowledge iз power. These two new courts will relieve the overburdened Supreme Court of no inconsiderable portion of its work. Their establishment will be pointed to by future historians as marking a decided epoch in the administration of Federal law, and as one of the crowning acts of President Taft's administration. PIECING TOGETHER TORN PAPER. SIMPLE as this kind of work appears, yet it no less offers numerous difficulties and is often very awkwardly carried out. An investigating officer often receives torn pieces of paper of small size, not infiequently of the utmost importance when pieced together. For this purpose we procure a plate of glass, or better still some tracing cloth of good quality and transparency stretched on a board and fastened with four drawing pins. The pieces of paper are then set out, preferably on a dark background, and we first try to distinguish the back from the front of the paper, by noting, eg., whether one side is written on and the other not, or one side is darker than the other. If possible, the pieces of paper are all placed the same side up. We then look for those pieces which have two clean cut sides and which necessarily form the corners of the sheet. On these being found they are placed in their respective places and give us four very useful fixed points. We then look for all the pieces which have only one clean cut side, and divide them into four groups according to whether the cut edge is on top or at the bottom or the left or right sides. This is as a rule not difficult owing to the writing generally found on the paper. These lateral pieces are placed in position, using the corner pieces for guidance, and with luck an entire frame is obtained into which the remaining pieces are filled in after some adjustment. This done the pieces are gummed on the plate of glass or the tracing cloth, one after the other in the order in which they lie, commencing at the top left-hand corner, care being taken to bring the various edges as close together as possible. While this is being done it must be remembered that the tears are hardly ever perpendicular to the surface of the paper, but are generally directed towards the right on the upper surface of the paper and the left on the lower surface, thus forming an oblique surface of separation. In this case the edges must be exactly slipped in, one under the other. The pieces should, therefore, be only partially gummed at first, and only when the piece which has to be slipped under the first is in position should they be finally gummed down. Never gum to a nontransparent plate even when there is nothing on the back of the paper, for in some cases the inquiry may turn on the question of why there is nothing on the back. There is another method, which, however, requires much more pains. In this process we use perfectly clean (by preference distilled) water, with which the fragments are carefully moistened before being brought to the right position on a glass plate. They stick with water smoothly and securely to the plate. When this is done, then a second glass plate is laid on the paper of exactly the same size as the glass plate underneath, so that the paper is inclosed between two glass plates. Then follows a thorough drying, the plates not being touched until the water between them is evaporated. Gentle warmth will assist when one goes carefully to work. The plates are then safely and hermetically bound together with pasted slips of soft tough paper. This is the method used by the director of the Court Library in Vienna, Professor Karabacek, to preserve valuable papyrus records. If the paper in question has been written with copying ink, care must be taken not to moisten the paper. In that case naturally no good copy can be obtained. When the paper has been submitted to certain processes rendering it illegible, recourse must be had to photography; this never fails to assist us. A sheet of paper was exhibited at the Chicago Exhibition of 1893, the writing on which had been made quite illegible by rubbing and mastication, side by side with the photograph of the same sheet. The undecipherable traces left cn the paper became perfectly legible in the photograph. The following case will show how important is the piecing together of torn paper: One morning a peasant, an old man of considerable means, came before the investigating officer and declared that he had been shot the night before. He narrated how he had started from a place called St. and had followed the main road through the village of J. with the object of proceeding to G. While passing before a roadside cross, near a forest, a man advanced and demanded of him his money and watch at the mouth of a revolver. The peasant had turned away, whereupon the highwayman snatched his watch and at the same time fired. The bullet entered his right ear, the robber made off, and the peasant remained for a considerable time beside the cross in a state of unconsciousness. On coming to his senses he returned to the village of J. to seek the asssistance of the doctor of that place. The latter dressed the wound and sent him in a carriage to the hospital. The medical examination revealed a hole produced by a bullet extending from the ear towards the buccal cavity. The peasant having given an exact description of the author of the crime, police were sent out to arrest him, and the investigating officer went off to the scene of the occurrence. He was then most astonished to notice that the large pool of blood produced while the peasant lay wounded and unconscious on the ground was situated in the turf behind the cross, which was a large stone one, whereas the road where the attack was said to have taken place passed in front of the cross. This circumstance induced the investigating officer, who had no other clue, to repass along the road traversed by the peasant while going to the doctor and take the precaution of being accompanied by a police officer. Here was found the only clue which might enable some light to be thrown on the concomitant circumstances. When close to J. the investigating officer noticed some small pieces of torn paper behind a heap of stones. The largest of these pieces bore the words "to live." The paper thus seemed to be important, and a search was made for all the pieces of paper. This was by no means easy, the wind having scattered them over a field of stubble. Fortunately the school children turned up on the road and gave willing aid in the search on being promised a kreutzer (2 pies) for each piece of paper. Since the police had arrested two lads on suspicion of the crime, and the injured peasant was on his deathbed, it was necessary to establish with all haste what connection, if any, these pieces of paper had with the case. Half a night's work sufficed to arrange and join the pieces on a glass plate. The contents established that the peasant, overwhelmed by a lawsuit he had just lost, and being, besides, in a bad state of health, had made up his mind to do away with himself; he bade farewell to his wife, by whom he had had no children, leaving her his property, and named as heirs two illegitimate sons. On this writing being shown to him the old peasant made a complete confession, stating that he had fired the shot himself behind the cross but on coming to his senses had regretted his act and referred to the doctor at J. for assistance. On the way there he had taken care to tear up and throw away the letter of farewell be had previously written, which was to take the place of a will. He died shortly after his confession. The reconstructed document not only gave the two lads who had been arrested their liberty, but also assured the two sons of the peasant, who had never been recognised, a considerable fortune. In conclusion it may be remarked that one can save paper in a bad condition if one moistens it with a solution to be obtained from dealers in photographic articles. Important papers are often much crumpled, also, when kept in damp, dirty places or found near burial grounds or in water, full of bacteria, which soon lead to decay. If such papers are much handed about between lawyers and witnesses, unfolded, smoothed out and folded up again, they soon become unreadable and only an expert can handle them. Treatment makes the paper strong, solid, and proof against bacteria; in short, so far as regards ordinary handling, almost indestructible - From Criminal Investigation, by Dr. HANS GROSS. UNDEVELOPED LAND DUTY. WE have received the following for publication with a view to the elucidation of the question raised : [COPY.] 5, Pierpoint-street, Worcester, 10th June 1911. Land Values-Undeveloped Land Duty, Worcester I. Sir, My client A. B. has handed me your letter to him of the 30th ult. The land in respect of which this duty is charged formerly belonged to C. D., of the city of Worcester, solicitor. He conveyed it to my client on the 10th Jan. 1910. On the 3.d March 1911 my client was applied to for undeveloped land duty, amounting to 12 19s. 9d., for the year ending the 31st March 1910, and for the like amount for the year ending the 31st March 1911. He took the ground that he was not liable for the whole of the duty in respect of the first year, seeing he had only held the land for a portion of it-namely, from the 10th Jan. to the 31st March-and that C. D. should be applied to for the duty accrued due prior to that date. There is no question but that for the purpose of collection my client is liable to the Commissioners of Inland Revenue for the duty on the land; but that does not touch the question as between my client and C. D. C. D. takes the ground that the person who owned the land at the date of the passing of the Act is liable for all duty which had accrued due prior to that date, even though during part of that time the land belonged to some other person. I shall be glad to know whether in the opinion of the commissioners there is anything to justify this unnatural interpretation of its effect, and whether to the commissioners' knowledge the point has previously arisen in practice and any decision come to upon it. In case you are still unable to satisfy my client upon the point, I propose to publish this letter in the LAW TIMES with a view to arriving at a solution to the question.—I am, Sir, Your obedient servant, EUSTACE ROBERTS. The Secretary, Inland Revenue, Somerset House, London, W.C. 371, U.L.D., 1911.-Inland Revenue, Somerset House, London, W.C., 16th June 1911.-Sir,-Undeveloped Land Duty-Worcester I. -With reference to your letter of the 10th inst., I am directed by the Commissioners of Inland Revenue to state that they are unable to express any opinion on the question raised therein, which is one for settlement between the parties concerned.-I am, Sir, Your obedient servant, P. THOMPSON, Assistant Secretary.-E. Roberts, Esq. HEIRS-AT-LAW AND NEXT OF KIN. SLACK (Thomas Lancaster Swinbank), a son of Isaac Slack, or, if he. Gied since Feb. 10, 1905, his legal personal representatives claiming urder an inquiry made in the matter of the estate of William Cheesbrough, of Langwathby, Cumberland, to come in, by Oct. 18, at chambers of Swinfen Eady, J. Hearing Nov. 1, at 12, at said chambers. APPOINTMENTS UNDER THE JOINT STOCK NOTICES OF APPEARANCE AT HEARING MUST REACH THE SOLICITORS BY 6 P.M. ON THE AMERICAN FILM TRADING COMPANY LIMITED.--Petition for winding-up to be heard June 27, at Royal Courts of Justice. H. Crafter and Co., Vernon House, Sicilian-av, Bloomsbury-sq, W.C., sols. to pet. Notices of appearance by June 26. BENJAMIN THORNTON LIMITED.-Creditors to send in, by July 7, to R. T. Heselton, 9, Market-st, Bradford. Watson, Son, and Smith, Bradford, sols. for liquidator. CREDIT BANK LIMITED.-Petition for winding-up to be heard June 27, at Royal Courts of Justice. Hargreaves and Joblin, 7, Stone-bldgs, Lincoln's-inn, W.C., sols. for pet. Notices of appearance by June 26. FYLDE VACUUM CLEANERS LIMITED-Petition for winding-up to be heard June 27, at Preston County Court, at 10. Ascroft, Maw, and Shimeld, Oldham, sols. for pets. Notices of appearance by June 26. FORMOSA SUGAR AND DEVELOPMENT COMPANY LIMITED.-Creditors to send in, by June 28, to J. F. D. Parker, 5, Harrington-st, Liverpool. H. Shakespeare Badger, Liverpool, sol. GUARANTEED PUBLIC WORKS COMPANY LIMITED.-Petition for winding-up to be heard June 27. at Royal Courts of Justice. McKenna and Co., 31 to 34, Basinghall-st, E.C., sols. for pets. Notices of appearance by June 26. LA MARTONA RUBBER ESTATES LIMITED-Creditors to send in, by July 3, to J. G. Coldwels, 348, Winchester House, Old Broad-st. Mills, Curry, and Gaskell, 11, Queen Victoria-st, E.C., sols, for liquidator. NEW SOUTHERN RUBBER COMPANY LIMITED.-Petition for winding-up to be. heard June 27, at Royal Courts of Justice. Rose-Innes, Son, and Crick, Billiter-sq-bldgs, E.C., sols. for pet. Notices of appearance by June 26. NATIONAL FOOTBALLERS CLUB LIMITED.-Petition for winding-up to be heard June 27, at Royal Courts of Justice. Beckingsale, Greenwood, Tucker, and Cross, by F. Greenwood, 34, Copthall-av, E.C., sols. for pet. Notices of appearance by June 26. NORTH LEVANT AND GEEVOR LIMITED.-Creditors to send in, by July 11, to E. J. Andrews, 3, London-wall-bldgs, E.C. NORTH NILE VALLEY LIMITED.-Creditors to send in, by July 14, to R. H. Walker,. 63, Coleman-st, E.C. NUEVA ESPERANZA GOLD MINES LIMITED.-Creditors to send in, by PIKE, BERWICK, AND KING LIMITED.-Petition for winding-up to be heard APPOINTMENT UNDER THE LIMITED PARTNERSHIP ACT 1907 AND THE COMPANIES (CONSOLIDATION) ACT 1908. W. J. SHERIFF AND CO. (Limited Partnership).-Petition for winding-up to be heard June 27, at Royal Courts of Justice. Bennett and Ferris, 68. Coleman-st, E.C., agents for Bray and Price, Leicester, sols. for pets. Notices of appearance by June 26. CREDITORS UNDER ESTATES IN CHANCERY. BOTTOMLEY (William Henry), Bradford. July 12; E. G. Rawnsley, of DIXON (Edwin John), Highgate-rd. June 28; R. Smyth, of W. R. Smith and Smyth, sols., 133, Aldersgate-st, E.C. July 12; Master J. Chitty, Room 700, Royal Courts of Justice, at 12. JENKINS (Rees), Spitalfields. July 17; W. Harrison, sol., 1, Raymondbldgs, Gray's-inn. July 21; Warrington and Parker, JJ., at 12.30. KERR (Robert Moffatt), Halifax. July 19; J. Clarkson, sol., Halifax. July 26; Judge in Chambers, Room 706, Royal Courts of Justice, at 11.30. CREDITORS UNDER 22 & 23 VICT. c. 35. LAST DAY OF CLAIM AND TO WHOM PARTICULARS TO BE SENT. ATTFIELD (Professor John, F.R.S.), Watford. July 17; Camp, Ellis, and Co., Watford. BEETON (Mary Ann), Glemsford. July 1; Thomas Bates and Wells, Sudbury. CARTER (Frances), Liverpool. July 15; Batesons, Warr, and Wimshurst, Liverpool. CONNOP (Mary Dixon). Elnothington, Hollingbourne. July 26; Pennington and Son, 64, Lincoln's-inn-fids, W.C. CLEGG (Ann), Cronkeyshaw, Rochdale. July 15; Standring, Taylor, and Co., Rochdale. CLARK (Charles), Wolverhampton. July 17; Fowler, Langley, and Wright, Wolverhampton. CROFTON (Fanny Emelia), Cheltenham. July 23; Winterbotham, July 23; Winterbotham, Gurney, and Co., Cheltenham. EVANS (Mary Elizabeth), Acocks Green. Gurney, and Co., Cheltenham. FRETWELL (Albert Edward), East Southsea. July 13; Triggs, Turner, and Hart, Guildford. FEARNLEY (Caroline), Bushey Heath. July 17; Camp, Ellis, and Co., Watford. FARMER (Caroline Eliza), Kingston. July 15; Sherwood, Baker, and Hart, Kingston-on-Thames. HOLMES (Andrew). Eccleshill. July 29; Gaunt, Hines, and Bottomley, Bradford. HOBSON (Joe), Sheffield. July 29; Clegg and Sons, Sheffield. HAGUE (Frances), Haughton. July 20; E. Ashley and T. Hopkinson, at the office of G. F. Drinkwater, Hyde. HART (Alfred Ernest), Goddington, Chelsfield. July 10; W. G. Weller, High-st, Bromley. HALE (Mary Jane), Weston-super-Mare. July 17; J. H. and F. W. Bere. Weston-super-Mare. JCHNSON (Benjamin), Hathersage and Sheffield. July 20; J. Broughton Kesteven, Sheffield. JOLLIFFE (Anne), Little Waltham. July 16; Duffield and Son, Chelmsford. LOUIS (Adolph Henry), Brook Green. July 22; C. Upton, Legal and LAMB (William), Lewisham. Aug. 1; Laytons, 29, Budge-row, Cannon- MARK (Herbert), trading as Hawes and Gillett, High-st, Camden Town. MOORE (Thomas), Thringstone. July 1; Sharp and Lancaster, Coalville. MARSDEN (Sarah), Elland, Upper Edge. July 9; Barber and Jessop, Brighouse. METCALFE (Isabella), West Hartlepool. July 20; Edmundson and PALK (Rheece Williams), Edgbaston. July 17; Foster and Co., Birmingham. PCLLITT (Mary Ann), Rochdale. July 15; Standring, Taylor, and Co., Rochdale. PENSON (Maria Ley). Plymouth. Aug. 1: E. E. Gard, Devonport. Roor (John), Westcliff-on-Sea, and Fenchurch-st, E.C. July 25; Saxton and Son, 11, Queen Victoria-st. E.C. ROGERS (Frances Matilda), Heavitree. July 15; J. and S. P. Pope. Exeter. REEVE (James William), Bassett. July 28; H. B. Worrell and Son, 80, Coleman-st, E.C. Sarmora (Isabella), Upper Brook-st; Knoy's House, Wilts: Davant; and Bournemouth. Aug. 1, Chester, Broome, and Griffithes, 36. Bedford-row. Sen (William), Margate. July 12; Needham, Tyer, and Barrow, 12. SILLITOE (Kate Harriet), Great Yarmouth. STUBBS (Launcelot Henlock Ascough), Middle Temple-la, Midle Temple. STON KARR (Walter Scott), 67, Lowndes-sq. July 15; G. Gordon, 37, STAHLSCHMIDT (Ernest Edwin), Devonshire-mans. Great Portland-st, W. July 22; Edmundson and July 21; Druces and Atlee, 10. Billiter-34, E.C. STEAD (Margaret), Burley-in-Wharfedale. Gowland, Masham, RS.O., Yorks. SHEPHERD (John), West Hartlepool. July 15; H. W. Bell, West Hartle Dool. SPENCER (William), Beverley. Aug. 1; Crust, Todd, Mills, and Sons. Beverley. TANNER (John Hammet), Newport, Barnstaple. Aug. 31; A. E. Hopper, THOMPSON (Georgiana Mary), Crosby. Liverpool. TITCH MARSH (John Frederic), Ipswich. July 12: W. E. Kersey, Ipswich. CATING (Elizabeth). Whitwick. July 16 C. F. Bailey, Leicester. WILDGOOSE (George), Dronfield. Aug. 15: Lucas and Padley, Sheffield." WEBBER Mary Rowe), Clifton, Bristol. July 16; E. M. Harwood and Co., Bristol. WORRALL (Emily Anne), Bathampton. July 25; W. Bindloss, Man chester. WALL (John Ernest), Birmingham. July 31; Large and Major, Leamington Spa. WATTS (William). Coburg-pl, Bayswater-rd. WREN (Jemima), Croydon. July 17: Edridge and Newnham, Croydon. Mr. James R. Mellor, Senior Master of the Crown Office. Mr. G. M. Paul, Deputy-Keeper of the Signet in Scotland and president of the Society of Writers to the Signet. Mr. Charles Henry Major. Chief Justice of the Colony of Fiji, and Chief Judicial Commissioner of the Western Pacific. Mr. Frederic Mackenzie Maxwell, Chief Justice of the Colony of British Honduras. Mr. Edwin Arney Speed. Chief Justice of Northern Nigeria. The Hon. James Tennant Molteno, K.C., Speaker of the House of Assembly of the Union of South Africa. The Hon. Joshua Strange Williams, Puisne Judge of the Supreme Court, New Zealand. Mr. Adolphe Basile Routhier, Judge of the Vice-Admiralty Court, Quebec. Mr, ALGAR HENRY STAFFORD HOWARD, barrister-at-law, has been appointed Fitzalan Pursuivant of Arms Extraordinary. Mr. Howard was called by the Inner Temple in 1905 and goes the Western Circuit. Mr. MARTIN J. CAMACHO, Assistant to the Attorney-General at Dominica, has been appointed an Official Member of the Legislative Council of Dominica, and provisionally a Member of the Executive Council of that Presidency. Mr. Camacho was called by the Middle Temple in 1890. Mr. G. F. R. BROWNING has been appointed District Judge, Matara, Ceylon. Mr. C. V. DYSON has been appointed Registrar of the Supreme Court, Penang, Straits Settlements. Mr. A. P. BOONE has been appointed Commissioner of Requests and Police Magistrate, Matale. Mr. CHARLES LEWIS HARVEY, of Spalding, has been appointed a Commissioner for Oaths. Mr. Harvey was admitted in Jan. 1904. Mr. HERBERT AMBROSE MATTHEWS, solicitor, of St. Helens and Shanklin, Isle of Wight. has been appointed Acting Deputy Coroner for the Isle of Wight. Mr. Matthews was admitted in Dec. 1895. THE secretary of the Law Society (Mr. S. P. B. Buckrill) has forwarded to the members, under date the 19th inst., a circular to the effect that the annual general meeting of the society will be held at the society's hall (Chancery-lane entrance) on Friday, the 7th prox., at 2 p.m. The following are the provisions of by-law 15 as to the business to be transacted at an annual general meeting-namely: The business of an annual general meeting shall be the election of president, vice-president, and members of council, as directed by the charter, and also the election of auditors; the reception of the accounts submitted by the auditors for approval, the reception of the annual report of the council, and the disposal of business introduced by the council, and of any other matter which may consistently with the charter and by-laws be introduced at such meeting." The names of the candidates nominated to fill the eleven vacancies in the council, caused by the retirement of ten members in rotation and the death of the late Mr. Richard Pennington, and in the offices of president, vice-president, and auditors, are as follows: The Hon. Walter Bernard Louis Barrington (571, Old Broad-street, EC), Messrs. John James Dumville Botterell (24, St. Mary Axe, E.C.), John Wreford Budd (24, Austin Friars, E.C.), Alfred Davenport (48, Chancery-lane, W.C.), *Walter Dowson (19, Surrey-street, Strand, W.C.), +Henry Ford (25, Southernhay West, Exeter, John Roger Burrow Gregory (1, Bedford-row, W.C.), +*Charles Berkeley Margetts (Huntingdon), Philip Hubert Martineau (2. Raymond-build. ing, Gray's-inn, W.C), Ernest Fitzjohn Oldham (51, Lincoln's-innfields, W.C.), *Sir Albert Kaye Rollit, LL.D, D.C.L., Litt. D. (St. Anne's. hill, near Chertsey-on-Thames, Surrey, and 3, Mincing-lane. E.C.), and +*Frank William Stone (Tunbridge Wells). The candidates marked thus are retiring members of the council, wh, being eligible, have been nominated for re-election. The candidates maked thus are proposed in accordance with the heme of nomination of the Associated Provincial Law Societies Lur-uant to the resolution of the society relating to country vacancies, adopted on the 5th July 1907. He will be seen that Messrs. W. E. Foster (Aldershot), W. W. Paine, and Thomas Rawle do not offer themselves as candidates for re-election. The following have been proposed as president and vice-president: Messrs. William John Humfrys (Hereford) and Charles Leopold Samson (9, New Broad-street, E.C., and Manchester). The following have been proposed as auditors of the society: Messis. John Stephens Chappelow, F.C.A. (10, Lincoln's-inn-fields, W.C), Charles Gibbons May (49. Lincoln's-in-fields, W.C.), and Arthur Pearce (63, Lincoln's-inn-fields, W.C.). ANNUAL PROVINCIAL MEETING. The secretary has also forwarded to the members, under the same date, a circular to the effect that the council have accepted an invitation from the Nottingham Incorporated Law Society to hold the provincial meeting this year in Nottingham. It will accordingly be held in that city on Tuesday and Wednesday, the 26th and 27th Sept. next, and the proceedings will, it is expected, be as follows:- Monday, Sept. 25.-Visitors will arrive in Nottingham, and the vicepresident of the Nottingham Incorporated Law Society (Mr. J. J. Spencer) will entertain the members and their friends at a performance to be given at the Theatre Royal, Nottingham. Tuesday, Sept. 26. · Members will meet at the Nottingham University, at 10.30 a.m., when the mayor (Sir Edward H. Fraser) will take the chair, and having welcomed the members attending the meeting will vacate the chair. The president of the Law Society will then deliver his address. This will be followed by the reading and discussion of papers contributed by members of the society. The meeting will adjourn from 1.30 to 2.30 for luncheon in the Victoria Hall, and will close at 4.30. In the evening there will be the banquet which will be held in the Victoria Hall. Tickets will be 25s. each inclusive, and must be obtained from the hon. secretaries of the reception committee, the Law Library, St. Peter's Gate, Nottingham, on or before the 10th Sept. Wednesday, Sept. 27.-The meeting will be resumed at 11 a.m., when the reading and discussion of papers will be continued. The meeting will adjourn for luncheon as on the previous day, and will close at 4.30. In the afternoon members will be invited by the sheriff of Nottingham (Mr. F. N. Hobson) to a garden party at the Castle. Particulars will be contained in a detailed programme which will be issued. Thursday, Sept. 28.-The Nottingham Society have arranged two excursions: (1) to the Dukeries; (2) to Belvoir Castle. Particulars will be given in the detailed programme. Arrangements are also being made for members to visit public buildings, worke, and other places of interest in the neighbourhood. Arrangements will also be made for a limited number of gentlemen to play golf at some of the golf links in the neighbourhood. Each member will be entitled to take a lady to the above entertainments and excursions except the banquet. Members who propose to attend the meeting are requested to signify their intention, on or before the 1st August, to Mr. Arthur Barlow or Mr. T. F. Walker, the hon. secretaries of the reception committee, at the Law Library, St. Peter's Gate, Nottingham, stating whether they will be accompanied by ladies. The hon. secretaries will then send them further particulars and information as to hotels. The council will be glad to receive communications from members willing to read papers at the meeting. Those who contemplate favouring them with a paper are requested to inform Mr. Bucknill the subject of it on or before the 4th Aug. The council will then consider the subjects proposed, and select such as they consider are the most suitable for discussion at the meeting, and will intimate their opinion to members in time to enable them to prepare their papers. Those members whose papers are not among those selected may, nevertheless, prepare and submit them, and they will be read and discussed should the time at the disposal of the meeting suffice. Subject to the control of the president of the Law Society, each member attending the meeting will be at liberty to speak and vote upon any matter under discussion, but all resolutions expressive of the opinions of the meeting will be framed in the form of recommendations or requests to the council to take the subjects of such resolutions into their consideration. SOLICITORS' BENEVOLENT ASSOCIATION. The annual general meeting of the Solicitors' Benevolent Association will be held at the Nottingham University on Wednesday, the 27th Sept., at 10.15 a.m. CORRESPONDENCE. This department being open to free discussion on all Professional topics, the Editor does not hold himself responsible for any opinions or statements contained in it. LOMBROSO MEMORIAL.-Efforts are being made to collect funds for the purpose of erecting a suitable monument to honour the memory of the late Professor Cesare Lombroso, at his native place, Verona, Italy. The central committee is at Rome, and consists of distinguished Italian scientists and others. Committees have been formed in many other countries also. It is thought that there are a number of people in this country who would like to contribute a small amount to such a good object, and we have been asked to remit any funds collected for the purpose to the central committee at Rome. The following gentlemen have allowed their names to be put on the English committee: Sir John Tweedy, LL.D., F.R C.S., &c., president of the Medico-Legal Society; Mr. H. Havelock Ellis, the well-known author; Rev. Dr. W. D. Morrison, author of Crime and its Causes, &c.; Dr. H. Eden Paul, translator of Professor Kurella's Biographical Sketch of Lombroso; and Dr. W. A. Brend, hon. secretary of the MedicoLegal Society. To those who have taken any interest in the great subject of crime and its treatment, the name of Lombroso is a household word. Although his views were not accepted in their entirety by scientists, yet he did a great life's work, and his writings on crime and criminals have had a world-wide influence. Subscriptions will be gratefully received by Dr. Brend, secretary of the Medico-Legal Society of London, 11, Chandos-street, W., or by myself, and forwarded to the central committee at Rome. JAMES SCOTT. Royal Societies Club, 53, St. James'-street, W. DAYS IN THE COUNTRY.-On behalf of the 700 poor children of Rosemary Ragged Schools, situated in a terribly poor district where most families occupy but one room, we make our sixtieth annual appeal. It is their only opportunity of breathing fresh air. Extra donations urgently needed, and will be gratefully acknowledged by FREDERICK WARMAN, Hon. Superintendent. 161, Highbury New Park, N. BANKS AND THE PROFESSION.-I have received from the secretary of one of the leading banks in the kingdom a notice of a meeting to alter the memorandum of association of the company. One of the objects sought to be attained is: "To act as and to undertake the duties of executors of wills and trustee of wills or settlements; to act as trustee of deeds or documents securing debentures, debenture stock, or other issues of joint stock or other companies; to act as trustee for charitable and other institutions; and generally to undertake and execute trusts of all kinds (including the office of custodian trustee under the Public Trustee Act 1906) with or without remuneration." Another large bank has adopted these powers. I am engaged in winding-up a large estate, part thereof consisting of shares, debentures, &c., required to be sold or transferred to beneficiaries. The bank manager informed my client, one of the executors (the probate having been previously sent by me to the bank for registration), that the bank would be pleased to dispose of the shares, &c, without remuneration, and this was done. In the ordinary course I should have transferred these debenturee, shares, &c., in the usual way. If banks are to become executors of wills and trustees of settlemente, the outlook of the lower branch" of the Profession will become more gloomy than at present. In the smaller provincial towns the influence of a bank manager upon a customer whose deeds are deposited with the bank, and the mere suggestion that he should be appointed executor of a will or trustee of a deed, will in most cases suffice to cause the appointment to be made. And when probate is required or legal proceedings become necessary, it is unlikely that local legal assistance will be invoked when banks have their own pet solicitors and their own pet counsel. One admires the courage and spontaneity of our medical confrères, who_in_time of stress have rallied together most unitedly. Would that the Law Society was a better protector of the interests of the Profession! Thirty years' experience has taught me that it is useless to look to that body for guidance or protection in anything that affects our vital interests. CINQUANTE-CINC• ♫ THE DAILY CAUSE LIST.-May I call attention to the inconvenient and muddled way in which the daily cause list is printed? It is headed, page 1, "Supreme Court of Judicature," and on this page is the list for the two Courts of Appea'. Pages 2, 3, and 4 are beaded High Court of Justice-Chancery Division," but at the bottom of page 4 are the cases before the official referees, which are not part of the Chancery business. Pages 5, 6, and 7 are headed “High Court of Justice-King's Bench Division," but half of page 7 contains the daily list of the House of Lords and the Privy Council. Page 8 is the list for the Probate, Divorce, and Admiralty Division. No one would look for the House of Lords and Privy Council cases in the middle of the King's Bench list. The daily cause list, in a word, requires to be properly arranged. June 16. R. INCOME TAX.-Some time ago the question was raised in your newspaper whether, having regard to recent legislation altering the position of a husband in relation to his wife's property, the liability imposed upon him to bring into account his wife's income for purposes of exemption from or abatement of income tax had not been impliedly done away with and legislation to the contrary impliedly repealed. As returns for the current year are now being prepared, it would be of service to know of any solid authority for such a contention. H. SYMONDS. NOTES AND QUERIES. This column is intended for the use of members of the Legal Profession, and therefore queries from lay correspondents cannot be inserted. Under no circumstances are editorial replies undertaken. None are inserted unless the name and address of the writer are scnt, not cessarily for publication, but as a guarantee of bona fides. Queries. 11. URBAN COUNCIL-CLERK'S FEE-I recently wrote to the clerk of an urban district council, making the usual inquiries on the purchase of land as to whether the adjoining roads had been taken over by the authorities, and whether there were any outstanding claims for roadmaking charges. When replying, the clerk (who is a solicitor) desired us to send him a fee of 53. for his letter. Is there any precedent for such fee being demanded? Z. 46 Answers. (Q. 8.) FINANCE (1909-10) ACT 1910-INCREMENT VALUE Duty.—— Replying to the query of Executors" in your issue of the 10th inet., under sect. 4 (1) of the Act A.'s executors as "the transferors" are clearly the persons liable to pay increment value duty (if any) arising on the sale of the leaseholds, and they should have, before paying over the residue of the proceeds of sale, either (a) got the provisional valuation settled and any duty assessed by the commissioners and I have found them willing to expedite matters in a manner not usual with Government departments-or (b) obtained an indemnity from the mortgagor, or (c) retained a portion of the surplus proceeds of sale until the question is settled. Even now I should advise them to get an undertaking from the mortgagor, and without this they should not distribute A.'s estate. J. W. K. COPNALL ON LOCOMOTIVES ON HIGHWAYS.-Post 8vo., price 38. 6d. -HORACE COX, "Law Times" Office, Brear's buildings, E.C.[ADVT.J |