become more direct and effective as the spirit of nationalism, harmonising and centralising, and yet not centralising to the point of endangering a reaction in favour of Imperialism, has strengthened that system. In the recent period that spirit has been actively at work. To illustrate, during the last century feeble and restless communities, under the lead of Cavour, were welded into what is now the Italian nation, and other communities, under the lead of Bismarck, were welded into what is now the German nation, and a little earlier thirteen American communities have been welded into the plural unit which is our Republic. And we have seen our Constitution so mcdified-the federation so completely nationalised -that no question can now be raised by any of our states which is incapable of peaceable settlement. Moral Obligation of Nations. Grotius declared as a fundamental premise that a nation, like an individual, is able by reason to discern what is just, and, having done so, is bound by moral obligation to refrain from what is unjust. He thus found in the natural law, the everlasting existence of which, as he assumed, is not dependent on experience, and is not affected by the alteration of creeds and manners, the basis of international law. Injustice of War. He unreservedly condemned the excesses of war as unjust. He said: "I saw in the whole Christian world a licence of fighting at which even barbarians might blush; war begun on trifling pretexts, or none at all, and carried on without reverence for any Divine or human law, and as if a single declaration of war warranted any crime." He did not condemn every war as necessarily unjust, but he took issue with those who considered any war desirable. One of his contemporaries was Machiavelli, who in his treatise called The Prince, said: "A prince is to have no other design, nor thought, nor study but war and the art and discipline of it. For, indeed, that is the only business worthy of a prince." This treatise was published with the approval of the papal authority. The same authority-and the statement is not made as a reproach, but to indicate the dominant sentiment of the times-placed the ban of its censure upon the merciful and pacific work of Grotius. He did not delude himself by believing that armed conflict would soon cease, but he condemned as unjust any war which is possible to be avoided, and he was convinced of the availability in most instances of some method of avoiding war. Arbitration. He was specific in pressing upon nations the duty of settling their differences by conference, by arbitration, or even sometimes by lot, ather than by war. As a most competent critic has said, Grotius planted the germ of international arbitration, as we know it, ia modern thought. Along the same line he urged that conventions be held in which those nations, not themselves interested in pending controversies, might decide those controversies and arrange for the enforcement of the decisions, so as to remove any ground for conflict between the nations immediately interested. Again he was forecasting the future. Looking over the interval since the death of Grotius, there is no difficulty in perceiving how his views have gained ground, and how extensively the evolution of the law of nations has been guided by the principles which he advocated. Adoption of His Views. He knew that nations, without their consent, cannot be subjected to the natural law which imposes upon them moral obligations. But he insisted that they should consent to be thus subjected. He meant that their positive law should express their moral sense. He was adversely criticised for theorising and dreaming about what the law of nations should be, and, as some believed, never would be, rather than announcing what it was. But as I understand, the validity of his premise has for a long time been uncontested. Unless I misapprehend, it has from the foundation of our Government been approved in this country. It seems to pervade the utterances of our courts. As far back as 1781, the Federal Court of Appeals, at Pailadelphia, said in an Admiralty case, "As the state of nature was a state of peace, and not a state of war, the natural state of nations is a state of peace and society, and hence it is a maxim of the law of nations, founded on every principle of reason, justice, and morality, that one nation ought not to do an injury to another. As the natural state (that of nations) is a state of peace and benevolence, nations are morally bound to preserve it." In another Admiralty case, Chief Justice Marshall, speaking for the Supreme Court, denounced the slave trade as contrary to the law of nature, and as a practice which should be forbidden by the law of nations. Is passing, it is of interest to observe that in the same case Marshall said: "No principle of general law is more universally acknowledged than the perfect equality of nations," thus stating the doctrine which was slowly gathering strength in Grotius's time. Peace, has been of most benefit to mankind. Our work here at the end of the nineteenth century is the direct result of his at the beginning of the seventeenth century." On our national holiday in 1899, the American delegates, carrying out the instructions of our Government, laid upon the tomb of Delft, a spot which should be a Mecca for the lovers of liberty and peace regulated by law, a wreath made of the precious metals and inscribed, "To the memory of Hugo Grotius In Reverence and Gratitude From the United States of America" Perhaps there were some in the company, then gathered there, who remembered the words of the pioneer and prophet himself, which should stimulate the courage and hope of all who are labouring for the triumph of the principles which he advocated: If the trees we plant do not shade us, they will at least serve for our descendants." - From address delivered before the Virginia Bar Association, 1910. THE COMMONWEALTH LAND TAX. THE decision of the High Court of Australia in Osborne v. Commɔnwealth, which has been recently heard in Melbourne, is of such importance to many persons in the United Kingdom that an extended consideration of it should find place in these pages. People are apt to forget that an enormous amount of British money is invested in Australia, in ventures mostly connected with the ownership of land, and they are inclined to fall into a state of forgetfulness of risk to their capital in a country where the war against capitalists is most actively waged. The holders of shares in banks pastoral companies, and financial and business concerns connected with Australian land, will be affected by this decision, as well as those who may actually hold real estate here. As the holdings of all these can be adversely smitten by the imposition of a land tax imposed by the Commonwealth, they will be compelled to try and protect themselves now that the High Court has decided that the Commonwealth has the power to impose a land tax upon the whole of the land of Australia, and that such a tax is now in operation. It has always been the aim of the Labour Political Party to break up the large landholdings, so that the mass of the people may be enabled to settle on the soil. To buy cut the landlords was not practically possible, so the party had to cast about for some way to gain the end desired. When the Labour Party first occupied the Federal Government benches some years ago, Mr. Watson, the Premier, stated the intention of his party to be the taxation of the land to such a degree that the landlords would be compelled to put their land on the market. A glut was hoped for. to that men of small means should be able to acquire farms of a living area. This desire for a land tax has been gratified, and we have the Land Tax Acts of 1910 in operation. Besides this Federal land tax, there are in the States local municipal Acts imposing a land tax, and in Victoria there has been an additional State Laud Tax Act passed in 1910. So the acre of land has to carry two-in Victoria three-taxes. It is not surprising that the landowning worm should have turned-hence the case of Osborne v. Commonwealth was brought to test the right of the Commonwealth to tax land in the several States. Sect. 51 of the Commonwealth Constitution sets out: "The Parliament shall, subject to this Constitution, have power to make laws for the peace, order, and good goverment cf the Commonwealth with respect to: II. Taxation; but so as not to discriminate between States or parts of States." The challenge was thrown out that in substance the Laud Tax Act was not an exercise of the taxing power of the Commonwealth, but that its real purpose was not so much to raise revenue as to prevent the holding of large areas of land by single persons. In dealing with this point the learned Chief Justice said that it may be that that was contemplated and desired by the Legislature, but it is pointed out in Rx v. Barger (76 C. L. R. 41) that although it is a frequent result of taxation to bring about indirect consequences which could not practically, or could not so easily, be brought about by other means, the circumstance that taxation has such a result is irrelevant to the question of competence to impose the tax. In my opinion, the Acts are in substance, as well as in form, Acts imposing taxation, although there may be some provisions in them open to objection on other grounds. This objection, therefore, fails." Another challenge was that, assuming that the Act was intra vires of the Commonwealth, there were certain Eections-notably sects. 39 and 41-which were invalid, and consequently such invalidity extended to the whole Act. This Was based upon sect. 55 of the Commonwealth Constitution, Laws imposing taxation shall deal only with the imposition of taxation, and any provision therein dealing with any other matter shall be of no effect. Laws imposing taxation, except lawe imposing duties of customs or of excise, shall deal with one subject of taxation only; but laws imposing duties of customs shall deal with duties of customs only, and laws imposing duties of excise shall deal with duties of excise only." By sect. 32 of the Land Tax Act joint owners are taxable in proportion to their interests, and, by sect. 39, all lands held by a company are to be held as owned by the shareholders as joint owners in proportion to their interests in the paid-up capital of the company, Dealing with this point, the judgment of the learned Chief Justice declared that "in Bect. 39 Parliament has clearly proceeded on the assumption that members of a joint stock company that owns land are in substancs beneficial cwaers of the land in proportion to their interests in the which runs as follows: paid up capital of the company. If the case is consideredjapart from the positive law relating to jurisdictional relations inter se of joint stock companies and their members, the assumption is in accordance with the actual facts. It is true that members have no legal estate in the land, but why should Parliament not act on the basis of their substantial interest? The only ground assignable is this, to do so is ultra vires, as interfering with a matter pertaining exclusively to the States. The objection reduced to its naked form is that Parliament has attempted to make persons who are not owners of land liable to pay land tax in respect of it. Suppose it has. The subject of taxation is purely land. It is not necessary to express any opinion as to the validity of the provision itself, but I do not encourage anyone to act on the assumption that it is invalid " Sect. 41 provides that land owned by a mutual insurance society shall be deemed to be held by the society as trustee for the policyholders in proportion to the surrender value of their policies. This section is covered by the remarks of the learned Chief Justice in sect. 39. Dealing with both sections, the judgment proceeds to say that "in each case the provisions, if valid, may render a person liable, directly or indirectly, for land tax upon land in which he has no interest, legal or equitable; but whether the provision is valid or not, the subject matter of taxation is still land. It is not necessary to refer in detail to the other sections, which it is contended are open to the same objection. . . . The only effect is that if the Act is a law imposing taxation, any provisions which do not deal with the imposition of taxation are of no effect, but the rest of the Act remains in force." After dealing with several other sections which he held not to affect the validity of the Act as imposing taxation on land, the learned Chief Justice concluded: "Sect. 48, giving power to the Commonwealth to acquire land which has been undervalued, is intended by way of penalty. The argument that such wholesale acquisition of land by the Commonwealth to be held free from taxation raises a question of difficulty, because such a question is not only not authorised by the Constitution, but is impliedly forbidden by it. But I regard this as a section standing apart from the taxation provisions. Even if these sections are invalid, as to which I do not express any definite opinion, they are clearly severable from the rest of the Act, because Acts without those sections would not be substantially a different law. As to the subject-matter, I have only one other observation to make. When an Act creates a debt payable by A. and also endeavours to enforce payment of it as a debt bv B., I think that the law, so far as regards relations between A. and his oreditor, is substantially the same, whether the attempt to enforce debt as against B. is not effective." The other members of the court-Justices Barton, O'Connor, I-aacs, and Higgins-gave agreeing judgments. The one great point decided was that the Commonwealth may impose a tax on the land in the States, and that all that has got to be done therewith is to make the mode of its incidence valid. Another point is that the invalid provisions of the Act, if any, are severable without destroying the valid portions. Mr. Justice Higgins concluded his judgment with these words: "In this case, however, I am glad to find that whatever their individual opinions might be as to the proper principles of severability, all the members of the court agreed in the view that either no invalidity had been shown, or that, if there was any inva. lidity, the invalid provision could be severed from the rest of the Acts which remained valid. Substantially I agree with the results at which the other judges have arrived.” In considering what has gone before, it must be borne in mind that sect. 114 of the Commonwealth Constitution provides : Nor shall the Commonwealth impose any tax on property of any kind belonging to a State," and that the Commonwealth can acquire land only under the Federal Statute No. 13 of 1901. While this case must be interesting to students of constitutional law, it must be equally so to persons owners of land in Australia, be they joint or several owners of particular parcele, or shareholders in companies interested in land. They will find that their interests will be affected, and that their capital accounts must endure some writing off. But to the very large class of those whose means have shut them out from obtaining land, this decision opens the vista of acres of fruitful land available to the small settler, and it announces that increase of population in Australia so much desired. Osborne v. Commonwealth should be a finger beckoning the intending emigrant to turn to Australia as his future home. BIRKBECK BANK LOANS. THE absorption of the Birkbeck banking business by the London County and Westminster Bank appears to be proceeding at a rapid pace, and the recent order for the payment of 50 per cent. of the A shareholders' capital to those who are also Birkbeck customers will still further relieve the position. At present no forecast has been made of the amount that the depositors and shareholders are likely to receive ultimately, but some indication may be forthcoming at the meeting next Monday. On the whole, Birkbeck customers who received an advance from the bank are perhaps most to be congratu lated. It appears that the whole of the balance due to them on current or deposit account may be set off against their loans, and not merely the 50 per cent. that is being distributed to those who have banking accounts or A shares unhampered by mortgage. Any customer having had a loan may therefore close his connection with the Birkbeck Bank at once, without any loss whatever, by sending a request to the London County and Westminster Bank to repay to the Birkbeck Bank the amount of his loan and interest, less the balance due to him on current or deposit account, inclosing with this request a letter addressed to Sir William Plender authorising the delivery of the collateral security in exchange. The London County and Westminster Bank will then effect the transfer of his account immediately, and he thus becomes a client of the London County and Westminster Bank, who will extend to him the facilities hitherto accorded him by the Birkbeck, including the transaction of business by post. As regards those who, not having received advances, can only withdraw 50 per cent. of their money at present, the transfer may be carried through with equal promptitude on application being made by them to the London County and Westminster Bank. HEIRS-AT-LAW AND NEXT OF KIN. BEE (James), Humberstone. Nephews and nieces, children of testator's brothers, living at the death of his daughter, Mary Story Chapman (Jan. 15, 1906), or the legal personal representatives of any who have since died, claiming under inquiries made in the matter of the trusts of a legacy of £500 bequeathed by the will of James Bee, deceased, to come in, by Nov. 1, at chambers of Warrington and Parker, JJ. Hearing Nov. 8, at 12, at said chambers. GWILLIAM (Mary Alice), Leigh. Next of kin to send in, by July 25, to Stans. Baron, sol., Wigan. HAMILTON (Andrew), Parkstone, who died Nov. 23, 1876. Nephews and nieces, children of his brothers Francis and Alexander Hamilton, and his sister Fanny, or their issue or legal personal representatives. claiming under inquiries made in the matter of the trusts of the will, dated Feb. 14, 1876, of Andrew Hamilton, deceased, to come in, by Oct 19, at chambers of Swinfen Eady and Neville, JJ. Hearing Oct. 26, at 11.30, at said chambers, Room 706. APPOINTMENTS UNDER THE JOINT STOCK NOTICES OF APPEARANCE AT HEARING MUST REACH THE SOLICITORS BY 6 г.M. ON THIR ACOUSTIC PATENTS LIMITED.-Petition for winding-up to be heard Cox AND ARMSTRONG LIMITED.-Creditors to send in, by July 25, to J. E. sols. to liquidator. CANFIELD STORES LIMITED.-Creditors to send in, by Aug. 14, to J. E. C. Maryon, 180, Broadway, Hendon. CITY ROLLER SKATING PALACE LIMITED, Fishergate, York-Petition for winding-up to be heard Aug. 8, at York County Court, at 9.30. A. Wood, York, sol. for pets. London agents, Eland. Nettleship, and Butt, 4, Trafalgar-sq. Notices of appearance by Aug. 9, to the sol. or his London agents. COCKAYNE AND CO. (WALSALL) LIMITED.-Petition for winding-up to be heard Aug. 2, at Walsall County Court, at 12. Skardon Wearing and Flewker, Wolverhampton, sols. for pet. Notices of appearance by Aug. 1. GRANDE MAISON D'AUTOMOBILES LIMITED.-Order for continuation of voluntary winding-up subject to supervision of the court, and appointment of George Edward Teale, of 56, Great Marlborough-st, as liquidator, in place of H. J. Gully, resigned, made by Neville, J. on July 7. H. Hilbery and Son, 4, South-sq, Gray's-inn, W.C., sols. for pets. H. J. CHAPMAN AND CO. LIMITED.-Creditors to send in, by Aug. 26, to METROPOLITAN AUTO-CAB COMPANY LIMITED.-Petition for winding-up to be heard July 25, at Royal Courts of Justice. Devonshire, Monkland, and Co., 1. Frederick's-pl, Old Jewry, E.C., sols. to pets. Notices of appearance by July 24. MOULTONS LIMITED.-Petition for winding-up to be heard July 28, at Liverpool County Court. Gradwell, Abercromby, and Co., Liverpool, sols. for pet. Notices of appearance by July 27. POLYCOLOR SYNDICATE LIMITED.-Petition for winding-up by or subject to supervision of the court, to be heard Oct. 17, at Royal Courts of Justice. J. A. White, Stevenage House, 40-44, Holborn-viaduct, E.C. Notices of appearance by Oct. 16. STANDARD INVESTMENT TRUST LIMITED.-Creditors to send in, by Aug. 31, to H. Ashford, 39, Waterloo-st, Birmingham. WALDEN SPINNING COMPANY LIMITED.-Petition for winding-up to be heard July 25, at Bradford County Court. M. R. Knowles, Skipton, sol. for pets. London agents, Turner and Co., Rolls-chmbrs, 89, Chancery-la, W.C. Notices of appearance by July 24. WATSON (PLAISTOW) LIMITED. Creditors to send in, by Aug. 31, to 0. Berry, Monument House, Monument-sa, E.C. CREDITORS UNDER ESTATES IN CHANCERY. HOLMAN (Thomas), East Hoathly. Sept. 30; F. G. Evan Jones, sol., 2, at 12. POWELL (William Kershaw), Blackpool and Preston. Aug. 19; W. G. Finch, sol., Preston. Sept. 20; Registrar of Preston District of Chancery of Lancaster, at 11. THURMAN (Frederick Charles), Walton. Sept. 1; W. Temple, of Temple Oct. 13; Neville, J., at 11.30. and Geoghegan, sols., Felixstowe. WENGE (Carl Heinrich Walter), otherwise Professor Dr. Charles H. Walter, East Finchley. Aug. 31; E. W. L. U. Peters, sol., 53 and 54, Chancery-la, W.C. Oct. 17; at chambers of Eve, J., at 12. BROWN (John), Upper Holloway. Aug. 11: A. Leaver, at the offices of BIDDISCOMBE (Frank Bond), Blackpool. Aug. 31; Doughty and Fraser, BODDY (Fanny), Liverpool. Aug. 22; J. Whitham and L. P. Gibbons, BUTLIN (Charles Montague), Acton. Aug. 14; W. A. G. Davidson, CONSTIEN (Henry), Chailey. Sept. 1; H. J. Hillman, Lewes. CHEESMAN (Ann Maria), St. John's, Deptford. Aug. 19; Hatten, Winnett, and Hatten, Gravesend. DONSTON (William), Tottenham. Sept. 8; F. J. East, 10, Basinghall-st, E.C. DEAR (John Arnitt), Edgeworth, Bebington, and Liverpool. Aug. 15; W. Boyle, Liverpool. DRING (Thomas Walker), Lutton Marsh. Aug. 12; Mossop and Mossop, DEACON (Emma Esther), Arundel-grdns, Kensington Park-rd. Aug. 23; EDWARDS (John Passmore), Hampstead. Aug. 12; Lyell and Betenson, 4, Lloyd's-av, E.C. FEARN (George), Wilmslow. Aug. 25; H. Green, Stockport. FORD (Edward), Liverpool. Aug. 25; Banks, Kendall, and Taylor, Liverpool. GREEN (Caroline Emma Eliza), Hayes Park. Aug. 25; Lee and Pembertons, 44, Lincoln's-inn-fids, W.C. GWILLIAM (Joseph), Leigh, and GWILLIAM (Mary Alice). July 25; Stans. Baron, Wigan. GOWAN (Edith Eliza). Wimbledon. Underwood, 7, Bedford-row. Aug. 24; Taylor, Stileman, and HATHERLY (Henry), Hove. Aug. 14; Nye and Clewer, Brighton. HOOKER (Henry), Tankerton. Sept. 1; Harris and Harris, Sittingbourne. HOLLAND (Daniel), Anderton. Aug. 31; J. H. Neville, Chorley. KINCAID (Maior Willie Alexander Scotland), who died at Lahore. Sept. 14; Hopwood and Sons, 13, South-sq, Gray's-inn. LILLINGSTON (Leonard William), Herne Hill. Sept. 1; Gibson, Usher, and Co., Portugal-st-bldgs, Lincoln's-inn, W.C. LEIGH (Samuel), Gorton. Aug. 23; F. Ellison, Ashton-under-Lyne. MATTHEWS (Francis Wride), Chandler's Ford. Aug. 19; Wilson and Sons, Salisbury. MACKENZIE (Louisa), Bayswater. Aug. 2; Welman and Sons, 763, Westbourne-gr, Bayswater, W. MURPHY (Henrietta Louisa), West Kensington. Aug. 24; A. C. Hammersley, at the offices of Fladgate and Co., 2, Craig's-ct, Charing Cross, S.W. PAIN (Wyndham Charles), Newport. Aug. 16; D. Roger Evans, Newport, Mon. PORTMAN (Hon. Edward William Berkeley), Taunton, and Great Cumberland-pl. Sept. 1; Wilde, Moore, Wigston, and Co, 21, College-hill, E.C. PAYNE (William Percy), Nottingham. Aug. 19; G. L. Haslehurst, Lincoln. PYE (William Henry), Daisy Bank Farm. near Lancaster. Aug. 1; PARKINSON (Sarah Halstead), Harrogate. Aug. 1; Maxsted, Gibsons, and ROBSON (Louisa), Jarrow. Aug. 21; R. Brown and Son, Newcastle-upon- SIME (John), Ealing. Aug. 12; A. H. Procter, Faling. STANSFIELD (Charlotte), Blackpool. Aug. 23; R. W. Robinson, Blackpool. Sept. 1; Lowe and Co., 2, Temple SLATER-HARRISON Edward), Bicester. grdns, E.C. STIMSON (Edward), Brixton-hill. S. W. Aug. 26; H. G. Stimson, Salisbury House, London-wall, E.C. SPARKE (Henry Bowyer). Gunthorpe, Briningham, and Bushey Heath. STEVENS (William Henry), Ealing. Aug. 28; S. Rawcliffe, 7, New-sq, STANDEN (Elizabeth), Ticehurst. Aug. 11; T. Buss. Tunbridge Wells. Scort (Hugh). Cumwhitton. Aug. 18; J. Sewell, Carlisle. THORNBURN (Mary Jane), Bothel Low Moor and Papcastle. Aug. 15; Waugh and Musgrave, Cockermouth TOPHAM (Isabella), Lancaster. Aug. 1; Maxsted, Gibsons, and Sturton, Lancaster. TRUMAN (Henry Lindley), 1, St. James's-st. Aug. 15; E. C. E. Lamb, 17, Ironmonger-la, Cheapside, E.C. TODD (Charles Edgar), Norwich. Aug. 12; Bridgman, Willcocks, Cow- WASMUTH (Susan Anna), Walthamstow. July 29; Drury, Freeman, and WILKES (John). Abberley. Aug. 19; C. H. Watson. Stourport. WALKER (Anne), Cheltenham. Aug. 14; Jessop and Son, Cheltenham. WORSNOP (Annie). Sheffield. Aug. 18; W. Smith and Sons. Sheffield. WILD (George), Bolton. Aug. 12; James Dutton and Son, Bolton. Messrs. C. and S. Harrison and Co., of 19, Bedford-row, W.C, owing to the expiration of their lease, are moving into Vernon House, (Sicilian-avenue), Bloomsbury-square, W.C. Their telegraphic address is unaltered, viz., "Wotas, London," but their new telephone number will be "City 7576." The partnership heretofore subsisting between Mr. John William Carter and Mr. Henry Crellin, solicitors, of 25, Richmond-terrace, Blackburn, has been dissolved. All debts due to and owing by Messrs. Carter and Crellin will be received and paid by Mr. John William Carter. PROMOTIONS AND APPOINTMENTS. Information intended for publication under the above heading should reach us not later than Thursday morning in each week, as publication is otherwise delayed. Sir WILLIAM RYLAND DENT ADKINS, barrister-at-law, has been appointed Recorder of the City of Nottingham. in the room of His Honour Judge Henry Yorke Stanger, K.C, resigned. Sir William was called by the Inner Temple in 1890. Mr. ALBERT ROWLAND CLUER has been appointed a Judge of County Courts in place of the late Judge Bacon. Mr. Cluer was called by Lincoln's-inn in 1877. B Mr. EDWARD HARE PICKERSGILL, M.P., has been appointed Metropolitan Police Magistrate in the place of Mr. A. R. Cluer. Mr. Pickersgill was called by the Inner Temple in 1884. Dr. THOMAS HUNTER, town clerk of Edinburgh, has received the honour of Knighthood. Mr. ROBERT WESTON CRACROFT has been appointed a Revising Barrister for the Lincoln District on the Midland Circuit. Mr. Cracroft was called by the Inner Temple on the 17th Nov. 1883. Mr. CHARLES LEETE ATTENBOROUGH has been appointed a Revisi ng Barrister for the Leicester District on the Midland Circuit. Mr. Attenborough was called by the Inner Temple on the 22nd April 1891. Mr. LEONARD POWNEY EBDEN has been appointed Judicial Commissioner of the Federated Malay States. Mr. Ebden was called by the Inner Temple in 1904. Mr. F. BILFIELD has been appointed Legal Adviser of the Federated Malay States. Mr. JOSEPH C. JUDD, K.C., of the City of London. Ontario, Canada, has succeeded the late Mr. Francis Love as Police Magistrate for that city. Mr. MONTAGUE FLAMANK EDYVEAN, of Bodmin, has been appointed a Commissioner for Oaths. Mr. Edyvean was admitted in 1905. LAW SOCIETIES. SOCIETY OF PUBLIC TEACHERS OF LAW. THE third annual general meeting of the Society of Public Teachers of Law was held on the 14th inst., in the Refreshment Room, Lincoln'sinn Hall, by permission of the Treasurer and Masters of the Bench. The chair at the opening of the meeting was taken by the president for 1910-11, Sir Alfred Hopkinson, K.C. There was a fair attendance of members. The report, which was adopted, showed a slight increase in the ordinary membership of the society, and contained an account of the work of the committee in various directions. The president, in a short address, reviewed the events of the past session, and indicated several directions in which the energies of the society might profitably be employed in the future. On behalf of the committee, he moved the election of officers for the year 1911-12 -namely: President, Dr. W. Blake Odgers, K.C.; vice-president, Sir John Macdonell, C.B.; treasurer, Mr. Harold D. Hazeltine; and honorary secretary, Mr. Edward Jenks. The nomiunanimously confirmed by the meeting The meeting discussed a special report on the education of the articled clerk, which had been drawn up by a special committee appointed at the previous general meeting. The report, after being amended in various particulars, was in the end unanimously adopted, and left in the hands of the president and retiring president to deal with as occasion should arise. Various other matters, including a resolution to urge upon all students of law the desirability of attending the courts, and instructing the general committee to take such steps as might be necessary to overcome difficulties in this direction, nations were July 22, 1911.] were dealt with by the meeting. The members of the society and their guests dined together at the Waldorf Hotel, when the company included Dr. Blake Odgers, the Treasurer of Gray's-inn (Mr. Edward Clayton, K.C.), the President of the Law Society (Mr. W. J. Humfrys), Mr. Balfour Browne, K.C., Professor Goudy, Sir Francis Maclean (formerly Chief Justice of Bengal), Sir Edward Candy, Mr. H. F. Manisty, K. C., Mr. J. F. P. Rawlinson, K.C., M.P., the Official Solicitor (Mr. W. H. Winterbotham), and the Principal of King's College, London (Rev. A. C. Headlam, D.D.). 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. OLD CLAIMS FOR SUCCESSION DUTY.-It would be interesting to know if the following experience is a common one, and what is the The particulars are as follows: best course to adopt with regard to it. A testator died in 1872, leaving seven houses to his daughter for life and then to her children, and succession duty was paid on the value of the daughter's life interest. The daughter died in 1880, leaving two children (the eldest only two years old). The two trustees of the will do not appear to have given notice of the daughter's death, and in the same year (1880) they relinquished the trust and appointed the daughter's husband in their place. He likewise gave no notice of his wife's death, and probably never knew he ought to have done so. A claim has now in 1911 been made for succession duty arising on the death of the daughter in 1880, based on the annual value of the property in 1880. Although this claim would be statute-barred against an innocent purchaser, there seems to be no protection for an innocent beneficiary, and in this case the property has not been sold, but the daughter's two children have been in receipt of the rents for years without the slightest idea of any pending claim for duty. It may be strictly in order and right, but it does seem hard that the omissions of one generation should be visited on another in this way, and it gives one an unpleasant feeling of insecurity to contemplate the ferreting out of old accounts that must be proceeding at Somerset P. House. LEGAL OBITUARY. Mr. THOMAS EDWARD CRISPE, K C., died suddenly at his residence, Darnley-terrace, Overcliffe, Gravesend, on the 11th inst. Mr. Crispe, who was the only son of the late Thomas Crispe, of Malling, Kent, was well known at the Bar before his retirement for his wit and humour, and his Reminiscences of a K.C., published about two years ago, contain many of the anecdotes he had gleaned in a long and varied legal experience. At the time of his death he was engaged on a second volume of reminiscences and a novel with a legal background. Mr. Crispe, who was born in 1833, was called by the Middle Temple in 1874, joined the South-Eastern Circuit, and took si k in 1901. married Clara, daughter of the late Captain Edouard Mass, 2nd Netherlands Lancere, and granddaughter of the Chevalier Jens Wolfe, State Councillor of the late King of Denmark, who survives him. He Mr. ARTHUR GREY, J. P., D.L, of Sutton Hall, Easingwold, near York, died there on the 12th inst. Mr. Grey, who was in his seventy. first year, was a member of one of the oldest and best known Yorkshire families. He was the second son of the late Admiral the Hon. Arthur Duncombe, third son of the first Baron Feversham, of Sutton Hall. He adopted the name of Grey by Royal licence in 1905, in order to comply with the provisions of a bequest to his wife. Mr. Grey was educated at Eton and University College, Oxford, and was called by Lincoln's inn. He took an active interest in county business, being chairman of the East Riding Quarter Sessions, a DeputyLieutenant of the North and East Ridings, and a county alderman of the North Riding. He was a stanch Conservative and Churchman, and in 1880 contested Scarborough, but was beaten by the Right Hon. In 1885, however, he J. G. Dodson, afterwards Lord Monk Bretton. was elected member for the Howdenshire Division, and represented it until 1892, when he retired. He married in 1869 Katherine Henrietta Venezia, daughter of the late Mr. Henry John Milbanke, who survives him, and leaves two daughters. GAZETTE, JULY 14. To surrender at the High Court of Justice, in Bankruptcy. CORONEL, SIDNEY, Sackville-st, Piccadilly, cigar merchant. July 11. DANKS, C. L., Lower Regent-st, insurance broker. July 10. NAISBIT, JOHN CUTHBERT, and NAISBIT, ALBERT, late Forest-la, Forest Gate, coal merchants. July 10. PLANUS, JEAN (trading as Jean Planus and Co.), late Cullum-st, stamp dealer. July 12. PRIMROSE, R., Ennismore-grdns, Kensington. July 12. To surrender at their respective District Courts. ARMSTRONG, FREDERICK, Rugby, tailor. Ct. Coventry. July 10. BARTON, JAMES, Liverpool, solicitor. Ct. Liverpool July 10. BILLINGS, Ct. Liverpool. HARRY REGINALD, Liverpool, hairdresser. July 12. BLOXAM, WILLIAM HENRY, Leicester, fish dealer. Ct. Leicester. July 11. Ct. Great Grimsby. BROCKLESBY, DAVID, New Cleethorpes, chemist. July 10. BATCHELOR, BENJAMIN WILLIAM (trading as B. Bridges), Brighton, builder. Ct. Brighton. July 11. CLAYTON, MATTHIAS, Wigan, builder. Ct. Wigan. July 10. COOPER, JOHN, Treorky, colliery rider. Ct. Pontypridd, Ystradyfodwg, and Porth. July 11. DOWELL, EDWARD PHILIP, Bangor, grocer. Ct. Bangor. July 10. DENISON, THOMAS (trading as T. Denison and Co.), Leeds, hydraulic engineer. Ct. Leeds. July 11. boatowner. Ct. DAY, JOHN, South Lowestoft, July 12. Great Yarmouth. FUTCHER, GEORGE, Downton, builder. Ct. Salisbury. July 12. Ct. Liverpool. July 11. GREENOUGH, EDWARD, St. Helens, builder HALTON, JAMES, Aspull, late off-licence holder. Ct. Wigan. July 10. HORTON, GEORGE, Leeds, innkeeper. Ct. Leeds. July 11. HAIGH, HARRY, Huddersfield, joiner. Ct. Huddersfield. July 11. JACKSON, WOOLFE, Manchester, moneylender. Ct. Manchester. July 10. JARVIS, WILLIAM, Cannock, grocer. Ct. Walsall. July 11. JENKINS, GWILYM THOMAS, Nelson, innkeeper. Ct. Pontypridd, Ystrady. fodwg, and Porth. July 10. LLOYD, JOHN, Swansea, dairyman. Ct. Swansea. July 10. LEWIS, JOHN, Merthyr Tydfil, collier. Ct. Merthyr Tydfil. July 11. LADKIN, RALPH, Earl Shilton, boot manufacturer. Ct. Leicester. July 10. Ct. Burton-on-Trent. LEA, JOHN ORTON, Burton-on-Trent, greengrocer. July 12. MILLARD, THOMAS BENJAMIN, Elland, grocer. Ct. Halifax. July 10. MALT, HARRY, Colwall, hairdresser. Ct. Hereford. July 10. July 10. NOBLE, EDWARD JACOB (trading as F. and W. Dodsworth), Newcastleupon-Tyne, bookseller. Ct. Newcastle-upon-Tyne. July 10. NIXON, FREDERICK, Barnsley, fried fish dealer. Ct. Barnsley. July 10. PRICE, OLIVER JAMES, Gloucester, bricklayer. Ct. Gloucester. July 10. SMITH, JOHN WILLIAM (trading as T. Smith and Sons), King's Lynn, photographer. Ct. King's Lynn. July 11. SPOWART, JOHN WILLIAM, Manchester, music seller. July 11. Ct. Manchester. WYLES, HORACE, Harbledown, baker. Ct. Canterbury. July 11. WRIGLEY, HERBERT HENRY (trading as H. H. Wrigley and Co.), Man- July 12 WRAY, EDWIN HAROLD (trading as Wray and Co.), Manchester, house furnishers. Ct. Salford. July 11. WILSON, EDEN, Scarborough, spinster. Ct. Scarborough. July 11. DE SMIDT, A. G. C., Aldershot, lieutenant in the army. and Godalming. July 11. Ct. Guildford FISHLOCK, JOHN, Sheffield, licensed victualler. Ct. Sheffield. July 15. GILL, JOHN HOWARD. late East Twickenham, commercial traveller. Kingston, Surrey. July 15. GIRLING, FREDERICK JOHN, late Leicester, technical instructor. Barnsley. July 15. Ct. Ct. HUGHES, ROBERT THOMAS, Bangor, late licensed victualler. Ct. Bangor. July 15. HINGLEY, GEORGE SILAS; HINGLEY, SILAS; HINGLEY, WILLIAM; HINGLEY, HICK. ARTHUR (trading as Hick and Co.), Leeds, fish merchant. Ct. Burnley. July 13. KERSHAW. WILLIAM. late Leeds, journeyman engineer. HAZLEHURST, JOHN WILLIAM. Burnley, grocer. MARTIN, MICHAEL, Widnes, grocer. Ct. Liverpool. July 13. PHILBIN, EDWARD, late Bury, motor engineer. Ct. Bolton. July 15. BATCHELOR, BENJAMIN WILLIAM (trading as B. Bridges), Brighton, builder. Ct. Brighton. July 11. BRIGGS, JOHN (trading as Briggs Bros.), Bradford, joiner. Ct. Bradford. July 11. COOPER, ALBERT WILLIAM, Ryder-st, St. James'-st, insurance broker. Ct. High Court. July 11. COOPER, JOHN, Treorky, colliery rider. Ct. Pontypridd, Ystradyfodwg, and Porth. July 11. DOWELL, EDWARD PHILIP, Bangor, grocer. Ct. Bangor. July 10. DENISON, THOMAS (trading as T. Denison and Co.), Leeds, hydraulic engineer. Ct. Leeds. July 11. DAY, JOHN, South Lowestoft, boatowner. Ct. Great Yarmouth. FUTCHER, GEORGE, Downton, builder. Ct. Salisbury. July 12. July 10. HALTON, JAMES, Aspull, late off-licence holder. Ct. Wigan. July 10. JONES, WILLIAM GEORGE (late trading as W. G. Jones and Co., but now as JONES, RICHARD, and EVANS, RICHARD MORGAN, Walsall, builders. Ct. Walsall. July 10. JENKINS, GWILYM THOMAS, Nelson, innkeeper. Ct. Pontypridd, Ystradyfodwg, and Porth. July 10. JACKSON, WOOLFE, Manchester, moneylender. Ct. Manchester. July 12. KENNEDY, BART, Southampton-st, Strand, author. Ct. High Court. July 8. LUSTGARTEN, ABRAHAM. Turner-st, Commercial-rd, wholesale confectioner. Ct. High Court. July 7. LLOYD, JOHN, Swansea, dairyman. Ct. Swansea, July 10. LINDOP, CUTHBERT FENTON (late trading as C. F. Lindop and Co.), Liverpool, electrician. Ct. Liverpool. July 10. LEA, JOHN ORTON, Burton-on-Trent, greengrocer. Ct. Burton-on-Trent. LEWIS, JOHN, Merthyr Tydfil, collier. Ct. Merthyr Tydfil. July 11. July 10. Ct. Dewsbury. NAISBIT, JOHN CUTHBERT, and NAISBIT, ALBERT, late Forest-la, Forest NIXON, FREDERICK, Barnsley, fried fish dealer. Ct. Barnsley. July 10. SCHOLES, RALPH, Woodley, jeweller. Ct. Stockport. July 8. SPOWART, JOHN WILLIAM, Manchester, music seller. Ct. Manchester. July 11. SMITH, JOHN WILLIAM (trading as T. Smith and Sons), King's Lynn, photographer. Ct. King's Lynn. July 11. WRIGHT, WILLIAM. Chapeltown, builder. Ct. Barnsley. July 12. WRIGLEY, HERBERT HENRY (trading as H. H. Wrigley and Co.), Manchester, yarn agent. Ct. Manchester. July 11. WHITEMAN, THOMAS, Norwich, carpenter. Ct. Norwich. July 10. GAZETTE, JULY 18. ARMSTRONG, FREDERICK, Rugby, tailor. Ct. Coventry. July 15. BILLINGS, HARRY REGINALD, Liverpool, hairdresser. Ct. Liverpool. CORONEL, SIDNEY AUBREY (described in the receiving order as Sidney Coronel), Sackville-st, Piccadilly, cigar merchant. Ct. High Court. July 13. CLAYTON, MATTHIAS, Wigan, builder. Ct. Wigan. July 13. COLLINS, THOMAS, late Selby, innkeeper. Ct. York. July 14. DANKS, CHARLES LOVITT, Lower Regent-st, insurance broker. Ct. High Court. July 14. DOUGLASS. GEORGE OXLEY, Eston, bricklayer. Ct. Middlesbrough. July 14. HICK, ARTHUR (trading as Hick and Co.), Leeds, fish merchant. Ct. Leeds. July 12. HUGHES, ROBERT THOMAS, Bangor, late licensed victualler. Ct. Bangor. HOOLEY, ERNEST TERAH, King's Cross, financier. Ct. High Court. Ct. Walsall. July 13. LADKIN, RALPH. Earl Shilton, boot manufacturer. Ct. Leicester. July 15. LOWE, ABEL, Wellington, hardware dealer. Ct. Shrewsbury. July 13. LEWRY, ALFRED JOHN, Botley, butcher. Ct. Southampton. July 13. PHILBIN, EDWARD, late Bury, motor engineer. Ct. Bolton. July 15. RILPATH, WILLIAM HENRY (trading as Ridpath and Wells), Ilkeston, WRAY, EDWIN HAROLD (trading as Wray and Co), Manchester, house CRIPPS SWITHINBANK.-On the 12th inst., at St. Mary's, Denham, |