« EelmineJätka »
one applications and £255 in amount of costs. The total of the Court of Appeal had to stand. The decision, however, lays law costs charged to estates by official receivers in the cases
it down that, in estimating yearly profits of brewery companies, they
can claim to deduct for income tax purposes in respect of the sums closed during 1910, in respect of proceedings taken by them payable for compensation levies as sums wholly laid out or expended after receiving orders, were £6776, this being partly for the purposes of their trade. Burghes v. Attorney-General (1911) accounted for by two non-summary cases, in each of which
2 Ch. 139) was decided by Mr. Justice Warrington, and it turned
on Form 8 of the Land Valuation Scheme. The plaintiff was not the costs exceeded £1000.
given his full thirty days' notice, but, inasmuch as the writ was not issued till long after that period, the learned judge would not on that ground hold the plaintiff entitled to succeed. Form 8 was,
however, regarded as going beyond the statutory authority conferred The number of bankruptcy notices issued in 1910 was on the commissioners. There was no. power in them to demand a seventeen in excess of the number in 1909, and 14:5 per description or situation of the land, nor were they entitled to require cent. of the 5738 notices issued formed the act of bapk
the plaintiff to send the return to anyone but themselves, and the
plaintiff was entitled to refuse to comply with the notice, and could ruptcy on which petitions, resulting in receiving orders, were incur no penalty for so doing. Deddington Steamship Company v. founded. The principal acts of bankruptcy in respect of
Inland Revenue Commissioners (104 L. T. Rep. 602; (1911) 1 K. B. which receiving orders were made - Damely, bankruptcy
1078) was a case where the company issued a certain £1000 deben
ture, being a marketable security and one of a series. It purported notice, notice of suspension, assignment for benefit of credi- to charge with the payment of the principal and interest three tors, and absconding—form respectively 63-8, 128, 11:9, and steamers. The conditions declared that the holders of this debenture 7.8 per cent. of the total number of acts of bankruptcy, as
and the other debentures of this issue should be entitled pari passu
to the benefit of a deed of covenant dated the 22nd Dec. 1909 and compared with 62:5, 127, 12:3, and 7.9 per cent. for 1909. three several mortgages of even date therewith. These were three No less than 852 applications for discharge were dealt with, mortgages on the three steamers. Mr. Justice Hamilton held that being an increase of fifty-eight over the preceding year, and
the debenture created no charge beyond that already in existence
under the mortgages and the deed of covenant; that if any interest the number of cases in which the discharge was suspended was transferred it was contingently and not as the substantial for two years or more forms 98'8 per cent. of the total object, and the learned judge regarded the debenture as not being suspensions, the percentage for 1909 being 98.2.
a disposition of an interest in the ship within the meaning of clause 2 of the general exemptions from all stamp duties (first schedule, Stamp Act 1891), and he held it liable to duty as a market.
able security. The Court of Appeal has now affirmed this (noted It is interesting to compare the estates finally wouod-up by
ante, p. 292). The same learned judge dealt with Earl of Mount
Edgcumbe v. Inland Revenue Commissioners (130 L. T. Jour 460 : official receivers and those wound-up by non-official trustees. (1911) 2 K. B. 24). There the question was as to the stamp duty Of the former, in 97 per cent. no assets were realised; the payable on a deed the habendum of which was in substance à lease average realisation was £86 per case; and the percentage of
for a fixed term of ninety-nine years if certain persons should live
that long. The Crown urged that it was chargeable with duty under total costs to gross assets realised was 33 46-a decrease of
column 2 of the varying rates attached to lease or tack in the 1.72 per cent. as compared with the percentage in 1909. Of Stamp Act 1891, sched. 1, par. (3). The court held that this was the estates wound-up by non-official trustees, in 4:3
wrong, and treated it as a lease for a term which exceeded thirty-five cent. per
years. Among the estate duty cases there is to be found a valuable no assets were realised, the average amount realised per case decision in Re Hartland; Banks v. Hartland (104 L. T. Rep. 490 : being £985, and the percentage of total costs to gross (1911) 1 Ch. 459). One principle of great value was laid down by assets realised being 25-50-an increase of .80 on the per
Mr. Justice Swinfen Eady, who held that an English court of first
instance should follow the unanimous decision of the Court of centage for 1909.
Session in Scotland where the point arises on the construction of a statute applicable alike to England and Scotland. There was here
a marriage settlement and a sum payable to the trustees by the The following resolution was passed unanimously at a wife's father's covenant and by an equitable charge on real estate. meeting of the council of the Law Society on the 8th inst. There was no money consideration for the covenant or charge, and
on the covenantor's death estate duty was payable thereon. FollowThe council. having had under consideration the recent debate in
ing a Scottish decision, Mr. Justice Swinfen Eady held that the the House of Lords, records its protest agair st the misconception, to
Finance Act 1894, s. 14, applied, and the settlement trustees must which the Lord Chancellor gavo expression, of the attitude of the Law Society towards the Land Transfer Act of 1897, under which
pay the proper rateable part of the estate duty. The question what
constitutes * keeping a carriage was considered in London County compulsory registration has been established in London,
Council v. Fairbank (1911) 2 K. B. 32). The respondent kept a The council, as representing the Law Society, in discharge of its
number of cabs in reserve for use when required. The appellants duty to the Profession, and in the true interests, as it is believed, of
sought to make the respondent pay licences for the whole number the public, has assisted in directing attention to the defects of the existing system of compulsory registration, defects which solicitors
on the premises. The respondent urged that keeping” meant
“using," and as he only used ninety-four he could not be made to have the best means of observing and rightly appreciating. The council has also given publicity to its opinion that any
pay for the larger number, which would include reserve cabs. The extension of this defective system would be prejudicial to landowners
practice of the Inland Revenue is not to press for licence where
private owners are concerned unless or until the carriage is used, and the publio. This attitude on the part of the society has been fully justified by
but the appellants sought to enforce a stricter rule in their case. the report of the Royal Commission, and the counoil expresses its
It was decided by the Divisional Court that the cab proprietor does
not keep reserve cabs until in fact he begins to use them. regret that the Lord Chancellor not only refrained from referring to
Strutt v. Clift (103 L. T. Rep. 722; (1911) 1 K. B. 1) turned on a this result of the Royal Commission, but used language calculated to create the erroneous impression (1) ibat the non-success of the system
dispute whether the carriage was “ used solely for the conveyance
of goods or burden” (Customs and Inland Revenue Act 1888, s. 4 (3). is attributable to the action of the Profession, and (2) that the
The vehicle in question was a milk van to convey churns from a commission had approved the system subject to unimportant
farm to the station. The farm was in charge of a bailiff, and the amerdments. The council has always contended that the proper way of dealing
latter used the van to bring back some friends from a neighbouring
town. The appellants, the owners of the farm, were charged with with the question of land transfer is first to amend and simplify the law of real property, so as to remove the difficulties which must
keeping a van without a licence. It was held that they were liabk, beset any system of registration under existing conditions. To such
having placed the farm in the bailiff's control and delegated to him reform the council bas already largely oontributed, and hopes further
what Mr. Justice Channell has phrased as “the power to prevent.
Cook v. Hobbs (103 L. T. Rep. 566; (1911) 1 K. B. 14) was upon the to contribute as soon as the state of business in Parliament admits.
same section, and there a cart used only for the purpose of carrying commodities to market was held entitled to exemption, even though persons intending to sell the goods are conveyed in it together with
ihem. A cart constructed solely for an exempted purpose does not NOTEWORTHY DECISIONS OF THE JUDICIAL YEAR.
lose its exemption if it is capable of being used for other purposes.
These cases support Lord Alverstone's view that the whole subject (Coru inued from page 415.)
of cart taxation causes considerable difficulty, for they are usually The category of cases which group themselves around the wide near the line, and the taxing Act is so framed as to make it general heading of the REVENUE is a long one, and year by year it extremely difficult to say which side of it they fall. Apparently grows in complexity. It naturally subdivides itself into various in this case the appellant's wife and son were regarded as “ burden. headings, such as stamps, estate duty, carriage duty, income tax, Braddell v. Baker (104 L. T. Rep. 673) is a valuable reminder as and so on. Dealing with the last-named division, we may remind to the law relating to male servants,
and it illustrates the type ourselves of the important House of Lords decision in Smith v. of employment which falls outside the Revenue Act 1869, s. 5. Lion Breurry Company (104 L. T. Rep. 321 ; (1911) A. C. 150), the The stamp duty payable on an increase of nominal share capital was chief benefit of which was, however, somewhat lost by the accident held chargeable on a conversion of stock in Attorney-General v. of the House being equally divided, and in consequence the decision Caledonian Railway Company (noted ante, p. 269). Quite recently
Brown v. Burt (noted ante, p. 317) was decided, making liable to applicant sought a declaration that he had the powers of a tenant income tax a foreigner living in a yacht moored in tidal waters. for life. The trustees were to receive the rents and profits until
Cases have arisen out of the statutes relating to the public his son, the applicant, became twenty-seven years of age, paying elementary Schools which have occasioned some surprise amongst thereout to him a sum per annum. The surplus was to be accumuthose who are responsible in these matters. Board of Education lated on the same uses as the property, and, subject thereto, was to v. Rice (104 L. T. Rep. 689; (1911) A. C. 179) shows, on the authority the use of the applicant and his assigns during his life with of the House of Lords, that a local education authority may differen. remainders over. The applicant was over twenty-one, but under tiate in certain circumstances between school and school as regards twenty-seven. Mr. Justice Joyce held that under sect. 58 (1), the scale of salaries and the standard of efficiency. This is the clause (vi.), the applicant was in the position of a tenant for life, well-known Swansea case, in which the Board of Education were so and therefore had a tenant for life's powers. Indeed, the learned severely reprimanded by the courts for their neglect to answer judge was almost prepared to say that, apart from the Act, the questions put to them, and for their attempt to hamper one school applicant was a tenant for life, and if an advowson formed a portion by paying a lower scale of wages to its teachers than were obtainable of the property and the benefice became vacant he (the applicant) in another school. Gillow v. Durham County Council (noted ante, would be the proper person to present. Re Earl de la Warr's Settled p. 317) was an appeal from a decision of Mr. Justice Hamilton to Estates (noted ante, p. 245) may usefully be referred to when conthe effect that the managers of a non-provided school can cause the sidering items of expenditure payable out of capital. In this case school to be cleaned and can appoint the caretaker, and the local trustees were empowered to spend money on a golf course and clubeducation authority are bound to pay to the managers the reason.
house. able expenses so incurred. By a majority of the Court of Appeal The closely allied subject of SETTLEMENTS may now occupy a brief it is now held that the local education authority have the power space. Re Leslie's Hassop Estates (104 L. T. Rep. 563; (1911) to appoint: Holloway v. Crow (104 L. T. Rep. 73; (1911) 1 K. B. 1 Ch. 611) shows that the court can appoint the Public Trustee 636) may be referred to in all cases where a question arises as to as a sole trustee, although the settlement before the court contains there being a reasonable excuse for non-attendance of children a provision that the trustees should not at any time number less between five and fourteen. A parent was summoned for not causing than three. Apparently the donee of the power of appointing his daughter to go to school. The parent's excuse was that he trustees could himself appoint the Public Trustee. Semble, the required the girl, who was thirteen years of age, to assist in nursing court can, under sect. 25 of the Trustee Act 1893, disregard the sickness at home. The justices thought that she was beneficially settlor's direction as to a minimum number, and can appoint a sole employed, but the Divisional Court disagreed with this, and held trustee despite any such minimum being mentioned. Re Master's that the parent had not discharged the onus of proving beneficial Settlement; Master v. Master (103 L. T. Rep. 899; (1911) 1 Ch. 321) employment, and that the education authority, not the justices, were
was a case where there was a cesser of the husband's life interest on the judges whether any particular occupation was or was not a bankruptcy, and there was a power of appointment to the spouses beneficial employment. Smith v. Martin (noted ante, p. 79) showed
or the survivor of them. The wife was dead and the husband a that the local authority was liable in damages in respect of an bankrupt and beyond the seas, and no power of appointment was accident sustained by a scholar who was burnt whilst obeying known to have been executed. The trustees sought the court's directions given by the teacher to poke a fire. Shrimpton v. Hertford- direction as to how they should deal with the income of the settled shire County Council (104 L. T. Rep. 145; (1911) A. C. 85) decides, property during the husband's life and pending any exercise of the on the authority of the House of Lords, that an education authority power of appointment. Mr. Justice Eve held that the income of was liable to a child injured while being carried home in a cart the trust fund was distributable in equal shares amongst the three used for the conveyance of children living at a distance, although children of the marriage unless and until they were superseded by she was not one of the children entitled to be carried. The attend. some exercise of the power of appointment. ance officer permitted it, and there was some negligence on the part
(To be continued.) of the driver. It was held that under these circumstances the education authority was liable, for, having provided a vehicle, they should have seen that it was so managed as to ensure the safety of the children.
COMPENSATION FOR DAMAGE BY TOWN PLAN. SETTLED LAND cases have been numerous this year, and some of
NING SCHEMES. the decisions are likely to be of considerable importance in practice. le Lacon's Settlement; Lacon v. Lacon (noted ante, p. 105; (1911) ALThough the Looal Government Board have not up to the present 2 Ch. 17) was concerned with a legal life tenant in possession with actually confirmed any town planning scheme under the Town Planout impeachment of waste. He had recovered damages from a lessee ning At 1909, local authorities have in several cases made in respect of certain breaches of repairing covenants in a lease application to the Board for authority to prepare a scheme, and granted by a previous life tenant. It was held by the Court of numerous applications are in course of preparation throughout the Appeal, reversing Mr. Justice Swinfen Eady, that such sums may country. As is, of course, well known, the intention of the Act is be kept by the life tenant, and are not claimable by the trustees that a town planning scheme should schedule a certain area of land as capital moneys. They are, in fact, damages sustained by the and define the manner in which it is to be laid out as & building life tenant. He Yorke; Barlow v. Yorke (104 L. T. Rep. 134; (1911)
estate. The Local Government Board are empowered to make 1 Ch. 370) shows that, in the opinion of Mr. Justice Neville, when a regulations prescribing the form and procedure of such schemes, and tenant for life commences proceedings to protect the estate without reference to these regulations (S. R. & 0. 1910, No. 436) will show the previous sanction of the court and is unsuccessful, the court
that & scheme will in most, if not all, cases regulate the arrangement will regard the matter as though it were an application for leave of roads, the provision of parks and open spaces, and may also jimit to commence proceedings at the cost of the estate. If the proceed
the number of houses to the aore and define the character of build. ings seem speculative the court will not allow the costs of unsuccessful ings to be erected on different portions of the scheduled area. litigation, as a rule, to be paid out of the estate, even though Obviously, therefore, the making of such a scheme is a matter of the tenant for life can show that he has acted bona fide and under
immense importance to owners of land affected, as it may com. legal advice. Re Sumner's Settled Estates (103 L. T. Rep. 897 ; pletely defeat
the object & proprietor has had in mind in (1911) 1 Ch. 315) deals with an entirely different class of case. A developing or purchasing his property. It may, for instance, transpire widow took out a summons to settle whether or not she had the that land purohased for a manufactory!must by the provisions of a powers of a tenant for life in respect of a property settled by a
plapping scheme be devoted to residential purposes ; in fact, it is will, under which the testator gave full powers of management to easy to conceive many cases where considerable pecuniary logs may be trustees and directed them, inter alia, until the death or remarriage
finflicted. of his wife, to pay her the ultimate rents and profits. Mr. Justice
It seems, however, clear that in cases of this kind no compenEve held that she came within sect. 58 (1), clause (ix.), of the
sation will be payable unless landed proprietors are sufficiently alert Settled Land Act 1882, and had the powers of a tenant for life,
to provide for this in some way during preliminary pour parlers, such being a person entitled to the income of land under a trust for as by making such a provision a condition of the scheme going payment thereof to her during her life or until forfeiture of her
through without opposition. interest therein on remarriage. This term “forfeiture" is to be
It is true that sect. 58 of the Act provides that anyone whose so construed as to include cesser or determination on bankruptcy,
land is “ injuriously affected” by a scheme is to be compensated, alienation, remarriage or any other event. Re Coaks; Coaks v. but seot. 59 proceeds to enact that land is not to be considered Bayley (103 L. T. Rep. 799; (1911) 1 Ch. 171) was decided by Mr. injuriously a ffected by reason of any restriction as to the character or Justice Warrington, and it raised a point of difficulty in regard to
number of buildings which may be erected upon it. It follows, apportionment of rents as between capital and income. The testator
therefore, that in a case such as that above instanced no compen. gave his property to trustees on trust to sell, with a power to
sation can be obtained independently of any arrangement outside the postpone, and to divide into settled shares. Amongst these assets
scheme. were certain mortgage debts, in regard to which there were arrears
Moreover, unless a new interpretation is put upon the expression of interest. The testator had entered into and received the rents of
“injurious affection,” it is difficult to see how owners in many other these properties up to his death, and the trustees continued so to
cuees can obtain any compensation for loss tbrough depreciation in act. It was found that the securities were deficient, and the
the pecuniary value of their property owing to conditions imposed question of these rents caused disputes between the remaindermen
by some scheme. For instance, a private owner who is compelled and the tenant for life. Mr. Justice Warrington held that the
pro bono publico to leave part of bis land unbuilt upon for the trustees must apply each instalment of rent as received in satisfying
purpose of an open space (not a public park) should in all equity the arrears of interest due at the testator's death, and the balance
be entitled to obtain compensation, but his is hardly must be distributed as income up to but not exceeding the interest
one of “injurious affection" within the well-known technical accrued since the testator's death on the mortgage. The excess
meaning of that expression, and, as his land is not taken away from would be treated as capital. Re Llewellyn; Llewellyn v. Llewellyn
bim, he will not be entitled to compensation in the shape of purchase (104 L. T. Rep. 279; (1911) 1 Ch. 451) was another case where an
COMMENTS ON CASES.
Again, the result of a scheme defining the purposes to which lead is to be put will be in many cases to hang it up in the market for a considerable period ; in fact, if certain schemes recently propounded are confirme i by the Local Government Board, there is no doubt that mush of the land affected will be struuk with sterility, so far as building is concerned, for the next twenty years or so. Yet here again it is extremely doubtful whether this will be a case of “injurious affection," and, as sect 58 of the Act requires any claim to be made within three months of the making of a scheme, it is probable that damage of this description is not covered by the section.
Another important provision is contained in seot. 58 by wbich no owner can obtain compensation in respect of any building erected or work carried out after the local authority have made their preliminary application for authority to prepare a scheme. It followe, therefore, that, once this application has been made, any building subsequently erected on the land proposed to be included in the scheme will be erected at the risk of the owner, and, if it is subeequently found to be inconsistent with the soheme, it may be pulled down by the local authority, and no compensation will be payable. As a considerable interval, probably running into some years, must í requently elapse between this preliminary application and the final confirmation of a scheme, it is obvious that proprietors of building estates will in many cases be put to the election either of losing money by arresting building operations or of incurring the serioue risk of subsequent demolition. The only way by which private owners can protect themselves from
eavy loss in the directions above indicated is by bargaining with the local authority from the conception of the scheme. It is of great importance to be on the alert for any intimation that a proposal to apply for permission to prepare a schema is on foot, and, though the statutory procedure regulations do not impose on the promoting authority any obligation to disclose details of their proposals at this stage, full particulars should be pressed for, and, if not forthcoming, the Local Government Board sbould be urged to refuse the application. The procedura regulations drawn up by the Board are equitable and moderate, and show that tbey desire local authorities to administer their powers under the Act in a reasonable and concilia. tory spirit. Though loath to say a word in favour of bureauoratio governmont, we are bound to admit that up to the present that department has not shown the same contempt for private rights as was displayed by the promoters of the Act.
It is by no means surprising that some misunderstanding should have arjeen as to what was actually intended to be decided in Constantinidi v. Constantinidi and Lance (91 L. T. Rep. 273 ; (1904) P. 306). As appears from the various reports of that case, no formal judgments were delivered by tbe learned judges of the Court of Appeal. What. ever material there was for the purpose of framing the head note bad to be gathered solely from the interlocutory observations that fell from their Lordships in the course of the arguments. The headpote to our report in the LAW TIMES Reports seems to be strictly in accordance with the substance of those observations. But even so, there was room for considerable doubt concerning the practical effect of the decision of the Court of Appeal. The head noto states that: “ Where a decree nisi has been made for the dissolution of a marriage, the petitioner oannot proceed with a petition to vary the settlements until the decree has been made absolute; but after such a petition has been filed there is a lis pendens, and the juri-diction of the court under sect. 5 of the Matrimonial Causes Aot 1859 to direct
variation of the settlements is not affe ted by anytbing done between the time when the decree is mide absolute and the hearing of the petition.” Turning to the report in the Law Reports, it is seen that, with the exception of the omission of the phrase relating to the filing of the petition constituting á lis pendens, there is no difference of any essentiality. The opening words of the section referred to show that the conclusion embodied in the first portion of the headnote was thereby warranted. The petitioner has to wait until a deoree nisi bas been made absolute before proceeding with a petition to vary settlements, beojuse of the statutory words: “The court after a final decree of
dis. solution of marriage may inquire into the existence of settlemente,
It required, however, the delivery of explany. tory judgments in the recent case of Clarke v. Clarke and Lindsay (105 L. T. Rep. 1) to elucidate thoroughly wbat was meant to be laid down by the observations-oone too intelligible to the most carefal reader it must be admitted—which took the place of anything more formal and precise in Constantinidi v. Constantinidi and Lance (ubi sup.). And considering that Mr. Justice Bargra ve Deane, who although he was at the Bar when that case was heard and appeared for the appellant there, was himself apparently in ignorance of the true result of those observations—as appears from the order which he made in Clarke v. Clarke and Lindsay (ubi sup.)-small wonder that others should likewise have been misled. Mr. Justioe Bargrave Deane seemed to be of opinion that, despite what was expressed in the first portion of the head note above set forth, the registrar might report on a preliminary inquiry undertaken by him in respect of the marriage Bettlement before the decree nisi was made absolute. In other words, the registrar could proceed meanwbile, albeit no order could be made by the court on the husband's petition for variation of the marriage settlement until after the final decres of dissolution of the marriage. But, as the Court of Appeal pointed out, that would be permitting the registrar to do what the court itself was precluded by the section from doing. Mr. Justice Bargrave Deane could enter upop no inquiry until “after a final decree; and consequently his Lordship bad no jurisdiction to make the order that he did, pamely, that the wife's answer to the petition should be filed by a specified date
to give ample time for the registrar to report before the decree
made absolute act, indeed, which might possibly never be performed. The opportunity was then seized for expounding and rendering more perspicuous the observations in Constantinidi v. Constantinidi and Lance (ubi sup.), so as to prevent any misconception in the future, in the manner appearing in our report. It will be notioed that the object of allowing the petition, wbich was already on the file and operated a3 a lis pendens, to remain there was in order that it might take effect the moment the eoree was made absolute. It is, as was sajd by the Master of the Rolle, “always rather difficult to secure that a petition which is to operate as a lis pendens shall be put on the file immediately the decree is made." That difficulty is surmounted by the praotico of filing the petition and then applying, when the proper time arrives, to have it dealt with by the court-ie., on the final deoree being made.
THE question of compensation under the Publio Health Acts in respect of the destruction of diseased animals
w88 considered recently by the Dublin Victuallers' Association. A resolution had been passed by the Section of Comparative Pathology and Veterinary Hygiene of the Institute of Public Health that where cattle aio purchased ip open market wbiob do not at the time of purchase present symptoms of any disease, but wbioh are revealed when slaughtered to be unfit for human food, the section considers that legislation should be enacted by virtue of wbiob the purchaser should be compensated by the State. This question was the subject of a recent decision in the Irish courts in the ope of Re Smith and Belfast Corporation (1910) 2 Ir. Rep. 285). It was deoided that the expressions “damage” and “full compensation" in sect. 274 of the Public Health (Ireland) Act 1878 (which is the game as sect. 308 of the Public Health Act 1875) do not include trade loge caused to the owner of an artiole intended for the food of man by reason of the publicity of the proceedings brought by the sanitary authority to have an article of food deemed as unsound ; and where there is evidence that the amount awarded as compensation under these Acts includes such trade lo:8, although the award does not so state, the court bas jorisdiction, on a motion to set aside the award, to remit it to tbe arbitrators to state the amount awarded as com. pensation for trade logs.
The shorthand writer's notes of the judgments of Mr. Justice Gibson and Mr. Justice Dodd on the trial of the election petition for North East Cork and the evidence taken at tbe trial has just been pub. lished ag a Parliamentary Paper (1911, 204). The trial took place on the 20th April and following days. The evidence, which is of A very voluminous Dature, occupies no less than 276 pages of tbe Blue Book. The judgments throw much light on the question of eleotion expenditure, election experges paid otherwise than by the election agent, and ihe statutory return to be made to the returning officer. The case rather suggests the view that there cannot be any expenditure other than the expenditure allowable under sect. 17 of tho Corrupt and Illegal Practices Act 1884. Mr. Justice Gibson said : “ There are many examples in the election reports where a candidate by his conduct has made an existing political association bis agents By adopting the comfortable and elusive word 'organisation,' it was supposed that election expenses proper, such as those for and incident to meetings, an item expressly specified in sched. I, Part 2, of the Aot, could be kept out of the election account. What, however, the law looks to is reality, and justice cannot be mocked by forms of worde. Captain Dodelan committed the whole election to the United Irish League ; his election meetings were organised by that body, and be connot dissociate himsell from their direct election operations by the term “organisation.'”
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The Temple Church will reopen for Divine service on Sunday, the let pror., at eleven o'olock.
An intermediate session for cages arising in the county of Middlesex will commence on Saturday, the 23rd inst., at the Caxton Hall, Westminster, at ten o'clock.
Mr. Clement Young. Sturge, of Rod borough Heights, Gloucester, and of St. Augustino's-mansions. Bloomsbury.street, Westminster, barrister-at-law, who died on the 23rd July last, aged fifty-one years, left estate of the gross value of £11,237, with net personalty £9847.
News reached Warrington on the 8th inst. of a shooting accident at Denbigh, of which Mr. Frederick G. Taylor, a Warriogton solioitor, was the vistim. Mr. Taylor was spending a holiday at Denbigh, and joined a sbooting party. They rested on an embankment, and on rising again one of them, it is stated, helped himself with his gun. The weapon exploded, and Mr. Taylor received the full charge in his face, death being immediate.
A verdict of " Acoidental suffocation” was returned at an in quest at Hammersmith on Tuesday on the body of Sbaraer Muerwanji Boodgaja, thirty-four, an Indian barrister, lately residing at a boarding house at 12, Rockley-road, West Kensington. The evidence showed that Boongaja had just finished his ed uoation at Cambridge Univereity, where he took bis degree with honours in natural science and history. He was called to the Bar last year, and intended to return to India in a few days. He was subjeot to epileptic fits, and on Sunday morning was found dead in the boarding house, a doctor attributing death to suffocation through falling on the floor wbile in an epileptic tit.
The pabeing of the Official Secrets Bill through all its stages in the House of Commons in one day-on the 18th ult.-does not break the record in the speedy progress of Parliamentary Bills. The Bill Euspending the Habeas Corpus Aot in Ireland in 1866 went through all its stages, not merely in one but in both Houses, on the same day, and received the Royal Aesent shortly after midnight. A similar rapidity of legislation was manifested in the case of the Explosives Bill, which was introduced by the Home Secretary, Sir William Harcourt, on the 9th April 1883, after an attempt to injure one of the Government offices in 'biteball. On this occasion, bowever, while the Bill passed through both the Houses the same evening, the Royal Ascent could not be communicated till the following day.
Unless the jurors of the Seine bave adopted a little poetio licence in the presentment which they have made to the Garde des Sceaux, the carrying of revolvers in France is a matter calling for serious attention. The jurors say : Considering the carrying of the revolver has become a habit ; tbat men, women, and young persons carry this weapon as if they were carrying a purse or a bunch of keys; that this cusiom of carrying a revolver easily able to be concealed has led to a loss of respect for human life ; that it is the cause of many murders ; tbat it is in the highest interest of society that it should be n onger easy to purchase a weapon which has made so many victime, the jurors have the honour to ask M. Le Garde des Sceaux, Minister of Justice, to take stringent measures for the regulation of the sale and the carrying of revolvers and to interdict the resale of weapons seized in connection with crimos, délits, &o.
A revision court to consider ownership claims was held on the 11th inst. at Bermondsey Townball by Mr. Michael Moloney. It was stated that a notice had been sent by the town clerk to Sir Arthur Moseley Channell inquiring whether he was still the freeholder of a house in Marine-street. The revising barrister was told that Mr. Justice Chandell had replied as follows : “I am the freeholder, and I venture to point out to you that your inquiry whether I am the free holder is wholly unauthorised and impertinent, and that it is quite improper to charge the cost of such inquiries on the rates.-A. M. CHANNELL." The revising barrister said that he would allow the cost of the inquiry: Such inquiries were quite justified, and the cost was infinitesimal. The result of such circulars had been to remove hundreds of names from tbe registers which had no right to be there, thereby gaving the cost of printing to the borough oouncils, besides making the register what it should be.--a register of voters, and not a register of bogus
of the Duchy of Lancaster with a seat in the Cabinet, Lord Chief Justice of England, and finally, in 1859, Lord Chancellor of England, breaking the record by being the only man who had ever for the first time been intrusted with the Great Seal of England at eighty years of age.
A oircular from the Home Office has been addressed to the clerks to the justices for the petty sessional divisions and boroughs inviting the attention of courts of summary jurisdiotion to the provisions of seot. 5 of the Army (Annual) Act 1911. The section provides that at the end of sub.sect. (3) of sect. 145 of the Army Act 1881, which requires a eum sufficient to enable a soldier to attend the bearing of & summons to be left in the bands of his commanding officer, there shall be ineerted the following provision : “Where by an order or decree to the Army Council or officer in accordance with sub-sect. (2) of this section the soldier jg adjudged to pay as costs incurred in obtaining the order or decree any sum left in the hands of the commanding officer under this sub-section, the Army Council may cause a sum equal to the sum so left to be paid ip liquidation of the sum so adjudged to be paid as costs, and the amount so paid by the Army Council shall be a public debt from the soldier against whom the order or decree was made, and, without prejudice to any other method of recovery, may be recovered by deductions from his daily, pay, in addition to those mentioned in sub-sect. (2) of this section.' With a view to facilitating the arrangement authorised by this provision, the Secretary of State desires to suggest that in every case where a soldier is made liable for costs incurred in obtaining a maintenance or affiliation order, the sum leit in the hands of his commanding officer, as above referred to, sbould be expressly stated in the order of the court, i.e., abowo separately from the other costs adjudged to be paid by the order.
A vigorous crusade is being oarried on in Italy against smoking. The Avanti does not believe that any enaotment will prove effective, and, to justify its scepticism, recalls the various repressive measures that have been adopted against picotine in the prst. Io Persia, the time was, we read, when the smoker, for the first offence, bad his pose cut off ; in the case of the recidivist-he only had one chance- be suffered the punishment of death. Under Michael Fedorovitch, in 1613, a similar law was made in Russia. Ten years later the Sultan of Turkey, Mourad IV., imitated the rigour of his neighbour the Czar. In 1660 tbe Senate of Berne treated smokers as malesactors, and burged them at the stake. In other States smokers were publicly whipped. In England, uoder James I., edicts were issued against the weed, and Parliament improved upon this severity and punished with death Raghliff (? Raleigh), the importer of the weed (sic). The Church was not more tolerant than the secular power. On the 3rd Jan. 1642, Urban VIII., in an interdict to the Archbishop of Seville, made tobacoo smoking punishable by excommunication. Innocent XI. also forbade the use of tobacco among the clergy, making the punishment a fide of twenty-five ducats, followed by suspension. But these measures were ineffectual, and we read the Pa pacy capitulated before to bacco in 1725. On the 10th Jan. in that year Benedict XIII, removed the interdicts pronounced by his predecessors, and permitted the clergy to smoke cigars in public, in order, as he said, lest “ the ministers of God, in fleeing from the churcbes to smoke might be found in retreats less guitable to their dignity.”
We have received from the office of the Justice of the Peace, Questions and Answers from the Justice of the Peace 1897-1909. These have been extracted from the practical points columns of those years, and have been revised and modified as rendered necessary by subsequent legislation and decisions. The editor is Mr. Kenneth M. Macmorran, and the assistant editors Messrs. R. E. Willcocks and H. W. Guthrie. The volume is a storehouse of information on points that have actually arisen connected with local government, public health, Poor Law, poor rates, licensing, and the general duties of magistrates.
An Irish Lord Chancellorsbip is not necessarily the climax of a
Sir Charles Porter, who was appointed from the Englisb Bar, and Sir Constantine Phipps, the founder of the Normanby family, who was likewise appointed from the English Bar to the Irish Lord Chancellorship, tbe one in the reign of William III, and the other in the reign of Queen Anne, on resignation of the Irish Seal came back to England and resumed their practice in stuff at the English Bar. John Metbuen, the founder of the Methuen family, was whilo Lord Chancellor of Ireland a member of the English House of Commons and a Master in Chancery in England. On retiring from the Irish Chancellorehip, he, as British Ambas:ador to the King of Portugal, concluded the commercial treaty with that country known as tbe Metbuen Treaty. George Poosopby, who was promoted in 1806 from the Irish Bar to the Irish Lord Chancellorebip in the Ministry of All the Talents, was,
the fall of that Administration in 1807, the Leader of Opposition in the House of Commons till his death in 1816. Sir Edward Sugden (Lord St. Leonards) after his first Irish Chancellorship re-entered the House of Commons, and after his second Irish Chancellorship became Lord Chancellor of England. Sir John (Lord) Campbell, wbên an ex.Lord Chancellor of Ireland, became Chancellor
The Law relating to Fire Insurance. By A. W. BAKER WELFORD
and W. W. OTTER-BARRY. Butterworth and Co. The course adopted by the authors of this book has been to confine the text, so far as possible, to a statement of the existing law in their own words, relegating to the notes all professed quotations and discussion of cases. That this method of treatment has its advantages cannot be doubted, and general principles, apart from particular examples, are thus far more readily available. Messrs. Welford and Otter-Barry have produced a most exhaustive work, and one that should be of great assistance to the Profession.
William Hodge and Co have just published The Merchant Shipping and Relative Acts, classified for ready reference by Mr. John H. Malcolm. The contents are divided into fiftyseven different subjects, some of which are again subdivided, while the amendments and repeals are brought up to date, and an index shows where each section of the principal Act can be found. A handy and useful compilation.
CRIMINAL LAW AND THE JURIS
DICTION OF MAGISTRATES.
To find one's way about Revenue statutes is a difficult matter, and those who desire a practical exposition of and guide to some of those Acts will find it in Income Tax and Inhabited House Duty: Law and Cases, by Mr. W. E. Snelling (Sir Isaac Pitman and Sons Limited). The provisions of every section still in force on those subjects will be found in detail, together with decided cases bearing thereon, and, the general arrangement of the book being alphabetical, reference is thus greatly facilitated.
BOROUGH QUARTER SESSIONS. Bedford, Thursday, Oct. 5
Great Yarmouth, Monday. Oct. 9, at 10.30 Berwick-upon-Tweed, Friday, Oct. 6 Hereford, Friday, Sept. 22 Birmingham, Monday, Oct. 9, at 11.15 Hythe, Saturday, Oct. 28 Blackburn, Friday, Oct. 27
Liverpool, Tuesday, Oct. 3 Bournemouth, Tuesday, Oct. 10
Manchester, Monday, Oct. 2 Bradford, Tuesday, Oct, 3
Merthyr Tydfil, Wednesday, Oct. 18 Bridgnorth, Wednesday, Oct. 18
Newcastle-upon-Tyne, Friday, Oct. 20 Brighton, Monday, Oct. 16
Portsmouth, Thursday, Oct. 5 Croydov, Tuesday, Oct. 10, at 10
Sheffield, Monday, Oct. 2 Derby, Thursday, Oct. 19, at 10.30 Shrewsbury, Friday, Oct. 13 Devizes, Monday, Oct. 9
Thetford, Friday, Oct. 28 Dover, Monday, Oct. 2
Wenlock, Friday, Oct. 13 Folkestone, Monday, Oct. 2, at 11
West Ham, Friday, Sept. 29, at 10.30.
BANKRUPTCY LAW AND PRACTICE.
NEW EDITIONS. Messrs. J. M. Dent and Sons Limited have issued a fourth edition of International Law, by Mr. F. E. Smith, K.C., the present issue having been revised and enlarged by Mr. J. Wylie. Naturally, the Hague Conventions of 1907 and the Declaration of London receive a large and proper amount of attention, the chapter on international arbitration also having been more fully developed. The whole work, as it now stands, forms a welcome addition to the literature of this all-important subject.
Mr. Herbert Jacobs has prepared a fifth edition of that excellent book for students, Stevens' Elements of Mercantile Law (Butterworth and Co). All those subjects which intimately concern the mercantile community are concisely and accurately dealt with, all unnecessary detail being eliminated, the whole being contained in the compass of some 600 clearly printed pages.
The new edition--the sixth-of Michael and Will on the Law relating to Gas and Water will be welcomed by the Profession, the editor being Mr. Joshua Scholefield (Butterworth and Co.). Ten years have elapsed since the last edition, and quite 500 decisions have had to be considered and incorporated in the present issue, while the general introduction has not been neglected. Mr. Scholefield has done bis work well, this standard work well maintaining its former reputation.
Messrs. Butterworth and Co. and Shaw and Sons have just published a third edition of Housing of the Working Classes Acts 1890-1909 and Town Planning, by Mr. Charles E. Allan, who has been assisted as to the practice by Mr. Francis J. Allan. These statutes have been very carefully annotated, while the statutory rules and forms are also given, the whole forming a clear and practical guide to a difficult and complex subject.
Sir Nathaniel Highmore has prepared a third edition of his Stamp Laws (Stevens and Sons Limited), which may truly be described as a complete treatise on this subject. The legislation of the past eight years which have elapsed since the publication of the second edition and the decisions of the courts during that period have been duly incorporated in the book, and the whole of the text has been carefully revised.
Messrs. Sweet and Maxwell Limited and Stevens and Sons Limited have issued the second volume of Chitty's Statutes, the sixth edition of which is being prepared by Mr. W. H. Aggs. The present volume covers “ Canals" to Copyholds,” and amongst the more important subjects dealt with may mentioned "Church and Clergy"-seventy-eight Acts appearing in this group——" Companies,” and “ Conveyancing and Law of Property.” The cases cited are brought down to June 1911.
BANKRUPTCY STATISTICS 1910. REPORT BY THE SOLICITOR TO THE BOARD OF TRADE UPON LEGAL
PROCEEDINGS CONDUCTED BY HIM UNDER THE BANKRUPTCY
Acts 1883 AND 1890. The legal proceedings under the Bankruptoy Aots 1883 and 1890 during the year 1910 consisted of the following matters :1. Appeals to His Majesty's Court of Appeal and to the Divisional
Court (in Bankruptcy) (six). 2. Actions and otber proceedings to which official receivers were
parties (bsteen). 3. Reviews of taxation of bills of costs by County Court registrars
(two). 4. Motions in bankruptcy and miscellaneous proceedings (foor). 5. Proceedings against defaulting trustees under deeds of arrange
ment. 1. Appeals to His Majesty's Court of Appeal and to the Divisional
Court (in Bankruptcy). It is a well-settled prinoiple of the bankraptoy law that a person who has dealings with a debtor with notice that he has committed an act of bapkruptoy shall not be permitted to obtain an advantage over the general body of creditors by reason of such dealings if the debtor is subsequently adjudged bankrupt upon a petition presented while the act of bankruptoy remains available. As a consequence of this principle & creditor cannot safely receive payment from bis debtor with notice of an available act of bankruptcy, and is therefore not bound to acoept payment, if tendered.
The attention of the Board of Trade was called to a decision of the Divisional Court which they were advised was at variance with this principle and was likely in future to make it very diffioult or perhaps almost impossible for small creditors whose combined debts did not greatly exceed the statutory minimum of £50 to obtain a receiving order against their debtor. The parties aggrieved by the decision urged that their interest was too small to justify them in appealing, although they considered that the decieion deprived them of what they were ad vised were their rights; and under the circum. atanoes the board undertook the appeal on their behalf.
The debtor was indebted to a number of creditors for emall sums, five of whom combined, for the purpose of making up the statutory minimum debt of £50, to present a bankruptoy petition against bim. On the bearing of the petition the debtor denied that he was indebted to two of the petitioners, who claimed to be creditors for £4 39. 6d. and £4 178. respectively, and the registrar directed, in pursuance of sect. 7, sub-sect. 5, of the Aot, that the debtor should enter into a bond with sureties for payment of such debt or debts as should be esta blished against the debtor and stayed proceedings on the petition pending the trial of the question relating to the debts.
Actions were thereupon commenced against the debtor by the petitioners in question, with the result that the debtor admitted the claim of one of them, and the other obtained jadgment for a sum omaller than the amount claimed, but sufficient to keep the joint olaims of the five petitioners above £50. Toe debtor paid the amounts due to the two petitioners whose claims he had disputed into court; but they both declined to take the money out of court, and claimed to be entitled to proceed with the petition. The petition was restored to the list for hearing before the registrar, when it was submitted by the debtor that the effect of the payment into court of the amounts due to the two petitioners was that they ceased to be creditors, and as the claims of the remaining creditors amounted to less than £50 that he was entitled to an order dismissing the petition. The registrar was of opinion that the payment into court could not properly be treated as equivalent to payment to the creditore, and acoordiogly he made a receiving order against the debtor.
The debtor appealed to the Divisional Court against the_ receiving order, and succeeded in obtaining an order rescinding it. The court took the view that the effect of sect. 7, sub.sect. 5, was to create an exception to the general rule that a creditor cappot retain as against the trustee in the debtor's bankruptoy a payment made to him by his debtor after notice of an available act of baokruptoy committed by the debtor and therefore that he is bound to accept such payment
BOOKS RECEIVED. De Beer': Analysis of Salmond's Jurisprudence. Stevens and Haynes 13, Bell-yard, Temple Bar. Price 39. 60, net.
De Quirós on Modern Theories of Criminality. William Heinemann, 21, Bedford.street, W.C. Price 148. pet.
Gross on Criminal Psychology. William Heinemann, 21, Bedford. street, W.C. Price 178. net.
Odgers on Libel and Slander. Fifth Edition. Stevens and Sons, Limi'rd, 119 and 120, Chancery-lane. Price 359.
Schuster on the German Commercial Code. Steveps and Sons, Limited, 119 ard 120, Chancery.lane. Price 78. 6d.
Leaming': A Philadelphia Lauyer in the London Courts. G. Bell and Sons Limited, Portugal-street, Kingsway, W.C. Price 88. 6d, net.