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CREDITORS UNDER 22 & 23 VICT. C. 35.
LAST DAY OF CLAIN AND TO Woon PARTICULARS TO BE SENT. BIRD William), Ludlow. Nov. 17; Weyman, Weyman, and Estyn Jones,
Ludlow. BUTCHER (Walter), Burnham Market. Nov. 20; Stevens, Miller, and
Jones, Norwich. BERNSTEIN (Sigmund), South Hampstead. Nov, 24; Russell and Arnholz,
3 and 4, Great Winchester-st, E.C. Buss (Julius), Westminster and Sydenham. Nov. 20; Light and Fulton,
1, Laurence Pountney-hill, Cannon-st, E.C. BURGE (Caroline Anne), New Cross. Dec. 2; Beckingsale and Co., 34,
Copthall-av, E.C. BINGHAM (Herbert Frangopulo), Greytown (San Juan del Norte),
Nicaragua Nov. 16; Gilbert Samuel and Co., 5 and 6, Great
Winchester-st, E.C. Bond (Herbert William), who died at Cook's River, Sydney, New South
Wales. Dec. 15; A. C. Moore, 23, Essex-st, Strand Sols., Kingsford,
Dorman, and Co., 23, Essex-st, Strand. Briggs (Elizabeth Smith), York. Nov. 18; G. W. Prince, at the offices
of Dent and Scruton, York. BRIGGS (James), York. Nov. 18; B. Dent, at the cffices of Dent and
Scruton, York. BOULANGER (Francis Isidore), Margate. Nov. 17; T. W. Gomm, 39,
Lincoln's-inn-fids, W.C. BROWN (George), Stechford. Nov. 13; J. Glaisyer, Birmingham. BOILEAU (Mary Georgina), Torquay. Nov. 25; G. H. Hext, Torquay. BROWNE (Selina Stuart), Bath. Nov. 23; F. H. and R. A. Moger, Bath. BRADY (Very Rev. Canon James), Holme-on-Spalding-Moor. Dec. 5; T.
Robson, Pocklington. BROADHEAD (John), Sheffield. Nov. 30; Wake and Sons, Sheffield. BACKHOUSE (Edmund), Trebah, Falmouth. Nov. 30; Lucas, Hutchinson,
and Meek, Darlington. COYNE (Michael), Chelford. Nov. 30; Barclay and Co., Macclesfield. CHAMBERLIN (Alfred), Finsbury Park. Nov. 30; Andrew, Wood, Purres, .
and Sutton, 8 and 9, Great James-st, Bedford-row, W.C. Cook (Edward 'Arthur), Fenchurch-st, E.C.; Fulham; and Framlingham.
Dec. 1; Loxley, Elam, and Gardner, 80. Cheapside, E.C. COUNIHAN (Jeremiah), Manor Park. Nov. 20; H. Morris, Queen Anne's
chmbrs, Broadway, Westminster. ('LIFTON (John), Muston. Dec. 1; H. Thompson and Sons, Grantham. COOKE (Charles Wallwyn Radcliffe), Malvern and Much Marcle. Dec. 1 ;
the executors, at the offices of T. Cannon Brookes, Norfolk House,
Norfolk-st, Strand, W.C. Cook (Frederick Richard), Shoreditch, and St. Albans. Nov. 16; Cross
man, Prichard, Crossman, and Block, 16, Theobald's-rd, W.C. C'OBB (Clara Munro), Sutton. Nov. 24; Bridgman, Willcocks, Cowland,
Hill, and Bowman, 4, College-hill, Cannon-st, É.C. COPE (Rebecca), Montague-mans, Baker-st. Nov. 20; C. Howard Austin,
4, Clement's-inn, Strand, W.C. DRUCE (Caroline Ellen), Dulwich. Nov. 18; Druces and Attlee, 10,
Billiter-89, E.C. DENLEY (Mary Jane). Devonport. Dec. 1; J. A. Pearce, Deronport. DEYXAN_ (William), Romford. Dec. 2; Aird, Hood, and Co., 4, Brabant
ct, E.C. DUKES (Bemhard), 1. Great_James-st, Bedford-row. W.C., and North
Kensington, W Dec. 5; J. and M. Solomon, 58, Finsbury-pave, E.C. EDDOWES (Elizabeth), Charlton Kings. Dec. 1; G. G. Wace, Shrewsbury. EAGLE (Ann Maria), Hove. Nov. 30; F. A. Butterfield and H. Drake,
at the offices of Drake, Son, and Parton, 24, Rood-la, E.C Foulds (Herbert), Beaconsfield. Dec. 1; Hempsons, Bedford House, 33,
Henrietta-st, Strand, W.C. FARROW (James Richard), Royston. Nov. 22; H. F. J. Banhan,
Royston. FOSTER (Bernard Cunliffe), Towcester. April 10; Ginn and Co., Cam
bridge. FURNISS (Edwin), Westgate, Mansfield. Dec. 1; A. Neal and Co., Shef.
field. GARDINER (William), Buenos Ayres. Nov. 30; Trower. Still, Parkin, and
Keeling, 5, New-sg, Lincoln's-inn, W.C. GOWARD (Frederick), Manor Park. Nov. 10; C. Savage and E. P. Angus,
at the office of Ř J. Twyford, 69, Moorgate-st, E.C. GARLAND (Robert), Harrogate, or GARLAND (Ann). Nov. 2; Raworth and
Co., Harrogate. GILLMAN (William Henry), Devonport. Nov. 30; J. A. Pearce, Devon
port. GLEDHILL (John), Chorlton-on-Medlock. Nov. 24; Brooks, Marshall, and
Agate, Manchester. Gould (George Thomas Harrison), Stalbridge. Nov. 3; W H Creech,
Sturminster Newton. GREEN (George). Highgate. Dec. 1; Rubinstein, Nash, and Co., 5 and 6,
Raymond-bldgs, Gray's-inn, W.C. GREVATT (Mary), Brighton. Nov. 22; W. H. Cockburn and Son,
Brighton. HAMLIN (Edward Campbell), Bristol. Nov. 30; Wright, Hassall, and
Co., Leamington. HOLDSWORTH (Samuel), Poole. Forthwith; W. Hatton Budge, Poole. Hill (Ann), Cheriton. Dec. 1; F. Hall, Folkestone. HOLLINS (Georgiana Jane), Knutsford. Nov. 20; Banks. Kendall, and
Taylor, Liverpool HUNTER (Isabella), Saltburn-by-the-Sea. Nov. 22; Storey and Hopper,
Sunderland. HOWSON (Richard), Middlesbrough. Nov. 30; Horner and Sampson,
Bradford. How (Horace Thomas), Homsey, and Fore-st. Nov. 30; Muir. Moody,
and Co., 6. Grocer's Hall-ct. Poultry, E.C. Sols., Edgar Robins and
Grimsdall. 11, Pancra--la. Cheapside. E.C. HOWARTH (Lieut.-Col. William Conquest), St. Leonards. Dec. 1; Gould
and Coombe, Sheffield. HARGRAVE (Harriett), Upper Marylebone-st. Nov. 20; Public Trustee
and J. E. Jacobs, at the offices of Few and Co., 19, Surrey-st,
Strand, W.C. Taving (Jane), Dalston. Nov. 25: S. and H. S. Cartmell, Carlisle. IRVING (Frederic), East Guldeford. Nov. 20; Dawes, Son, and Prentice,
sols. Jones (Mary Ann), Lees, Oldham. Dec. 1; E. Rowbotham, Oldham. JORTIN (Henry William Lee). Dieppe, France. Nov. 19; Lee and
Pembertons, 44, Lincoln's-inn-Aids, W.C. Jacob (Major-Gen. Henry Ebenezer), Winchester. Nov. 24; A. M.
Walker. 3, Raymond bldgs, Gray's-inn. W.C. KINGSTON (Rev. Edwin James Bromley), Norton in the Moors. Dec. &;
R. Heaton and Son, Burslem. KENNARD (Henry Martyn), 63, Lowndes-sg. Dec. 16; Broughton,
Broughton, and Holt, 12, Great Marlborough-st. Low (George), Balham-hill and Fenchurch-av. Nov. 21; C. F Faney,
56, Bromley-rd. Catford. and F. Edmonds, 32, Old Park-av. Balham, or their sol., W. J. Hellyar, New Broad-st House, 35, New Broad-st,
E.C. LANE (Edwin). Kimmeridge. Nov. 27; F. S. Clark. Wareham. LITTLEWOOD (John), Holme. Oct. 31; W. Saul, Lancaster, LORING (Caroline Lyttelton). Kensington. Nov. 30; Walker, Martineau,
and Co., 36, Theobald'£-rd, Gray's-inn, W.C.
MASON (James), Kendal. Nov. 3; Watson and Chorley, Kendal. MARSHALL. (Rev. Francis Cotton), Teignmouth. Nov. 30; C. B. Margetts,
Huntingdon. MCMASTER (Mary Eliza), Bournemouth. Nov. 24; Rundle and Hobrow,
Portland House, Basinghall-st, E.C. Notley (Margaret), Westgate, Ripon. Nov. 23; W. H. Hutchinson,
Ripon. Owen (Richard), Brynsiencyn. Nov. 13; D. Owen, Bangor. FUZEY (Sarah Ann), Walham Green. Nov. 2; Calder Woods and Pethick,
6, Lancaster-pl, Strand, W.C. PUZEY (Thomas Stephen), Walham Green. Nov. 17; Calder Wocds and
Pethick, 6, Lancaster.pl, Strand, W.C. PRATT (Anna Ellen), Teignmouth. Nov. 18: Tczer and Dell, Teignmouth, PACE (Edmund John), Upper Clapton. Dec. 1; Forbes and Son, 19,
Mark-la, E.C. PEARSE (Emily), Plymouth. Dec. 1; J. A. Pearce, Devon port. ROBERTSON (Eliza), Eastbourne. Dec. 18; Allisons and Stanıland, Louth. ROBERTS (Thomas Richard), Felin Hen, Llandegai. Nov. 20; J. Evans
Jones, Bangor. ROBERTS (Elizabeth), Maesycymmer. Dec. 1; Lewis, Jones, and Co.,
Merthyr Tydfil. RICHARDSON (Rose Marion), Brighton. Nov. 25; R. King-Stephens, 29,
Essex-st, Strand, STUBLEY (Frederick Abraham), Stoneycroft and Liverpocl. Nov, 21; L. E.
Menzies and Co., Liverpool. SANDERSON (William), Roseacre, Kirkham. Nov. 17; J. R Gaulter,
Fleetwood. SHEPHEARD (John), North Walsham. Nov. 30; Purdy and Holley,
Aylsham SIMMONDS (Alfred), Anerley. Nov. 20; H. C. Knight, 2, South-sq,
Gray's-inn. Shaw (Jane), Buglawton. Nov. 7; Cobbett, Wheeler, and. Ccbbett, Man
chester, and H. L. and W. P. Reade, Congleton. SHEKELL (James), Handsworth. Nov. 30; E. Jaques and Sons, Birming.
ham. SAVAGE (Mary), Aldridge. Dec. 20; E. Evans, Walsall. SANDFORD (John), Letton. Dec. 5; Humfrys and Symonds, Hereford. TAYLOR (Thomas Richard), Southport. Nov. 1; B. C. W. Taylor, Wigan. THRUSTANS (Mary Ann), Havant. Nov. 15; Shelton and Co., 3, New-ct,
Lincoln's-inn, W.C. Taylor (William John), Vigo-st, Regent-st, and Acre-la. Nov. 30; J. B.
Roberts, 36, Basinghall-st, E.C. THORINGTON (James), Thundersley. Nov. 7; Wood, Son, and Langton,
Southend-on-Sea. THORNTON (Caroline), Netherton. Nov. 18; Armitage, Sykes, and Hinch
cliffe, Huddersfield. URE (John), Ware. Nov. 30; Nye, Moreton, and Clowes, 12, Serjeants'.
inn, Temple. WYNDHAM (Agnes Ludlow), Hyde Park. Dec. 4; Jackson and Jackson,
Devizes. WHARTON (Josiah), Thornton-le-Fylde. Nov. 17; J. R. Gaulter, Fleet
wood. WENDEN (Charles), Braintree. Nov. 18; Holmes and Hills, Braintree. WINDER (Caroline), Chorlton-cum-Hardy. Nov. 30; C. J. Cooper, of
Cooper and Sons, Manchester. Woolcott (Walter John), Small Heath. Nov. 10; E. Jaques and Sons,
Birmingham. WILD (Edmund), Heap Bridge, Bury. Nov. 18; F. Howarth and Son,
Bury. WOLFENDEN (Sarah Ann), Clitheroe. Nov. 20; Wilson, Eastwood, and
Ramebottom, Clitheroe, WHITLOCK (William Bulstrode), Bromlev. Nov 30; Hogan and Hughes,
7, Arthur-st West, London Bridge, E.C.
Messrs. Taylor's Typewriter Company Limited, of 74, Chancerylane, have secured the sole agency for Great Britain and Ireland for the New Standard Folding Machine. This is the lightest machine at present on the market, weighing 53lb., and is an ideal instrument for travellers. It also possesses the advantage of visible writing and writes in two colours. The price we understand is £12 12s.
The objects of the Mineral Owners' Association of Great Britain which has been formed are : The protection of the property of mineral owners, and the advancement of their rights and common interests; the resistance of unjust or unreasonable claims for duty; the composing of disputes with the Revenue, or other department of the Government, or with any public authority; the institution or defence of legal proceedings; the amendment of Acts of Parliament and the promotion and supervision of legislative measures affecting mineral owners; the communication with members and officials of the Government, of any public authority, and of the Houses of Parliament, in respect of any matter affecting mineral owners; the redress or removal of any grievance or burden, and the promotion and support of measures and objects for the benefit of mineral owners, the doing all or any of the above things either alone or in concert with any other body or person; and the raising of funds for all or any of the foregoing purposes.
The Local Government Board has authorised experimentally the institution of a register of those casuals who are identified by the board's officers as habitual vagrants. This register. which is under the control of the Metropolitan Poor Law inspectors, has now been in operation for some months, and particulars of nearly 1000 persons of this class have already been recorded. Certain charitable agencies, dealing with homeless persons, have now been invited to supplement the register by contributing records of such persons applying to them as it appears desirable should be registered. By this means an important step has been taken in the direction of concerted action between the authorities and voluntary agencies and the prevention of overlapping and checking of imposition.— Times.
MAGISTRATES' CASES.--Cox's Reports of all ses decided by the Superior Courts relating to Magistrates, Municipal, and Parochial Law. In parts, 5s. 60.--HORACE Cox, “ Law 'Times Office, Windsor House, Bream's-buildings, E.C.- [Advi.]
(1909) 2 Ch. 658) it was held that such a scheme was an ordinary underwriting arrangement and perfectly valid and legal within
the terms of sect. 89 of the Act. SOLICITORS' MANAGING CLERKS' ASSOCIATION.
Lord Justice Buckley, in responding to a vote of thanks, said
that Mr. Grant had referred to the fact that Sir Francis Palmer COMPANY RECONSTRUCTION AND AMALGAMATION.
had frequently differed from the decisions of the Court of Appeal LORD JUSTICE BUCKLEY presided at the inaugural meeting of the
in company matters. He (Lord Justice Buckley) remembered a Michaelmas term of this association, which was held at the Old
good many years ago, when he was in consultation with Sir Horace Hall, Lincoln's-inn, on Friday, the 20th inst.
Davey, that someone said, with reference to a particular point, Mr. Alexander Grant, K.C., lectured upon "The Reconstruction
“Yes, but, you know, Vice-Chancellor Bacon has decided that
point.” Sir Horace Davey, with that testiness he sometimes and Amalgamation of Companies.” Having stated in detail what reconstruction or amalgamation meant, he spoke of the position of
exhibited, said, “ Yes, yes, I know that; but we have to consider the preference shareholders, who, he said, could not, in the absence
whether the Vice-Chancellor was right.” In exactly the same way, of soma provision in the articles of the old company, receive any
he thought Sir Francis Palmer was perfectly entitled to consider priority, so that all would have to take ordinary shares : (Griffith
whether the Court of Appeal or the House of Lords was right, v. Paget, 5 Ch. Div. 894). It was, however, common to find in
and if he had the misfortune not to agree with them, he (Lord the articles a clause providing that a distribution on a winding-up
Justice Buckley) did not see why he should not say so.
He was might be made otherwise than in accordance with the strict legal
pretty well inured to Sir Francis Palmer saying he was wrong. rights of the contributories, and so the shares of the new company
He had said so so often that he began to think Sir Francis Palmer could be divided into preference and ordinary. But the most
thought he was wrong simply because he had said a certain thing. serious difficulty in a reconstruction arose if it was resisted by a
But it must be borne in mind that Sir Francis Palmer had not to discontented shareholder, who could, by clause 192 of the new Act,
bear the responsibility of a judge, who had to pronounce an opinion by expressing his dissent in writing within seven days from the
that was going to bind his fellow-subjects. Sir Francis Palmer did confirmation of the resolution, compel the liquidator either to drop
not enjoy the advantage, which a judge on the Bench did, of the reconstruction or to purchase his shares, and the purchase price
having persons of perhaps the keenest intellect to be found in the was to be settled by arbitration. The funds for the purchase of
country arguing everything to be said on one side and the other of the interests of the dissentient shareholders had to be provided by
the case, and any opinion was much better formed if it was formed the new company, and it was obvious, therefore, that, if a con
after hearing the strenuous arguments of both sides. He thought siderable body of shareholders were likely to dissent, a reconstruc
the mind was so constituted that a man was not capable of such tion might become impossible because of the necessity of finding
good work sitting in his own room thinking out a matter for the cash, of which the company was already short. It was obvious
himself as when he saw the conflict of wit against wit, and the that a dissentient shareholder did not often get much value for
arguments he had before him stirred him to the consideration as to his shares in an arbitration, but he sometimes not unnaturally
who was right and who was wrong.
He believed that the best preferred to cut his loss and get what he could instead of running
decisions were arrived at after such a discussion, and that the man ihe risk of losing more money. It was clear that the section must
who sat in his room had not so good a chance by a long way oi often present a serious difficulty in the way of reconstruction,
deciding what was right as had the judge. either from the fact that the dissentient shareholders would be too numerous to deal with, or from the absence of any cash to pay them. Attempts had therefore been made to evade the section and
HERTFORDSHIRE. so dragoon all the shareholders into the new company. One of such methods was to sell under a power of sale contained in the
The twenty-ninth annual meeting of the Hertfordshire Law Society memorandum, and it was thought that such a sale could be validly
at the Law ociety's Hall, Chancery-lane, W.C., on carried out even if the shares given in exchange for the property
Wednesday, the 18th inst. Mr. S. M. Robinson, of St. Albans, were only partly paid. The result was that the shareholders were
was elected president and Mr. F. A. Wright, of Hitchin, vice. either compelled to take shares in the purchasing company carrying
president of the society for the ensuing year. Mr. C. E. Longmore, a liability in exchange for their fully-paid shares, or to let such
re-elected hon. secretary and
treasurer. The annual shares be sold in the open market for what they would fetch. report was received and adopted, and the subjects oi land transfer The validity of a sale under the memorandum for partly-paid shares
and the County Courts Bill were considered. The members afterwas attacked in Bisgood's case (1908) 1 Ch. 743), when it was
wards dined together at the Law Society's Hall, Chancery-lane, decided by the Court of Appeal that such a sale was invalid; and
when, amongst others, the following were present : Mr. S. M. it seemed to be clearly right for the reasons set out in the judg
Robinson (president), in the chair; the president of the Law ment-(1) that a company could not in the memorandum take Society; Sir Henry Johnson ; His Honour Judge Tindal-Atkinson, power to put an end to its existence; (2) that the scheme is really
His Honour Judge Wheeler, Mr. H. F. J. Banham, Mr. F. B. L. H. adding an additional claim for uncalled capital beyond the nominal
Beal, Dr. W. Osborn Boyes, Mr. W. Archibald Boyes, Mr. S. P. B. amount of the shares held; (3) that in a winding-up a shareholder
Bucknill, Mr. A. Clark, Mr. E. R. Cook, Mr. B. H. R. Daltry, was entitled to receive either (a) cash or (b) liquid assets represent
Mr. E. P. Debenham, Mr. T. R. Colquhoun Dill, Mr. R. Ellett, ing cash. He could not be compelled in a winding-up to take over
Mr. S. J. Ellis, Mr. E. Houghton Fry, Mr. Forrest Fulton, Mr. a liability, yet to allot or transfer to him a partly-paid share was
Eustace Fulton, Mr. L. J. Fulton, Mr. J. S. P. Godsell, Mr. to saddle him with a liability which he could not immediately J. B. T. Gough, Mr. H. S. Hawks, Mr. M. T. Hodding, Mr. S. W. escape by transferring the share. The question had not been Howe, Mr. J. D. Hunt, Mr. F. C. E. Jessopp, Mr. N. E. Kelly, carried to the House of Lords, but, if it were, this decision was
Mr. A. J. G. Lindsell, Mr. C. E. Longmore, Mr. P. R. practically certain to be upheld, as it was entirely consonant with
Longmore, Mr. P. E. Longmore, Mr. R. Å. Nelson, Mr. T. the policy of the court in a winding-up to preserve the right under Ottaway, Mr. C. F. Part, Mr. E. Gray M. Phillips, Mr. J. K. sect. 192 of the dissentient shareholder : isee Re Canning Jarrah
Riggall, Mr. H. T. P. Royle, Mr. L. F. Smeathman, the Mayor of Timber Company (82 L. T. Rep. 409; (1900) 1 Ch. 708). "Another St. Albans, Mr. Neville R. Sworder, Mr. E. H. Tindal-Atkinson, device
was, however, successful-namely, that of and Mr. F. Wilson. reconstruction by exchange of shares. This method sisted of dealing only with the assenting shareholders, who transferred to the
company their shares in the old company, which was not wound-up, receiving in exchange shares
NOTES AND QUERIES. in the new company. The new company did not take over the
This column is intended for the use of members of the legal Profession, and assets of the old company, but was a mere shareholding company,
therefore qucries from lay correspondents cannot be inserted. Under no and, if it got, as it
circumstances are editorial replies undertaken. was necessary it should, a three-fourths None aro inserted unless the name and address of the writer are sent, not majority of the shares of the old company, the position of the necessarily for publication, but as a guarantee of bona fides. minority of the old company became untenable, for the new company had complete control over the old, and was enabled to manipulate its affairs, without breaking the law, so as to render
Queries. the shares of the dissentient shareholders practically valueless. In 39. SOLICITORS' C'ERTIFICATES-Stamp Duty.-I was admitted in theory, the minority could attack the new company on the ground Jan. 1908, and since that time I have taken out country certificates. of such manipulation, but such a was always extremely My current certificate, taken out in Nov. 1910, bore a stamp oi difficult, and almost invariably the result of such an exchange £3, the half duty payable by reason of my not having then been would be to squeeze out the dissenting minority. He then dealt admitted three years. On my recently commencing to practise in with the question of underwriting, pointing out the difficulty in London, I tendered my certificate to the Revenue authorities, in the case of reconstruction, and the two ways in which it was order that it might be stamped with an additional £1 103., the attempted to be got over. In the first, the underwriting was difference between the London and country duty. The authorities, undertaken by some person or company who could give the new however, insisted on my paying an additional £6, making up the company something equivalent to the amount credited as paid up full London duty of £9, and I have had to make this payment. on the shares which the underwriter had to take up. This was not If I had paid the London duty at the beginning of the current very satisfactory, and the scheme sometimes had the unpleasant year, it would have been only £4 10s., but, although I have appearance of being a merely colourable device. Or the under- practised in the country over ten months out of the year. I am writers could agree to take over at a nominal price all or any of called upon to pay in all £9. My submission to the authorities the partly-paid shares of the new company which its shareholders was that the certificate could only be taken out once in a year, refused to take up, and so to stand in the shoes of those share- and that it could only be chargeable with the duty payable at the holders. But this also presented difficulties, though the scheme time it was taken out. Can any of your readers throw light on had been adopted in many cases; and in Barrow v. Parinca Mines this point?
WILLIAM GEORGE ELSMORE.
40. INCOME Tax.-A., in contemplation of his marriage with B., entered into a covenant for the payment to her during her widowhood, if she survived him, of an annuity of £250 per annum, but did not settle any sum to answer the amount. He has now died leaving real and personal estate and his will does not refer to the annuity nor make further provision for the widow, nor is there a trust for conversion. His personal estate is, as it was at the time of his marriage, insufficient to pay the annusty in full out of the income thereof, if invested, or to purchase an annuity. It is proposed, therefore, to pay the annuity out of income and capital, and, when the personal estate is exhausted, to have resort to the real estate, the rents of which will be more than sufficient to satisfy the annuity in full. Will the trustees of the will be entitled to retain income tax on the whole of the annuity, and will they be bound to account to the Inland Revenue Authorities for the tax which has been deducted in respect of such part of the annuity as has been raised out of capital, particularly as income tax will be paid in respect of the whole of the rents and profits of the deceased's estate, real and personal, and resort to the personal estate (income and capital) for payment of the annuity is merely a matter as between the residuary legatees and devisees.
LAW STUDENTS' JOURNAL. To SECRETARIES.—Reports of meetings should reach the office not later
than first post Thursday morning to ensure insertion in the current nuniber.
these questions from the consideration of the whole House, and there was a tendency to meet that difficulty by raising the questions again when the Bill, as reported by the committee, was considered by the House. It had sometimes occurred to him that the general discussion of principles which took place on the second reading of a Bill might be supplemented by instructions laying down for the guidance of the committee general rules on particular points of importance, and that thus the issues might be sifted by distinguishing principles from details. No one pretended that the legislative procedure of Parliament was satisfactory; but it must be remembered that the problem of legislating through the agency of a representative and popular assembly, the necessity for which was admitted by every free country, had nowhero been satisfactorily solved, and he doubted whether we could from the procedure of other Legislatures derive many useful hints for our own. Не asked how far had the Legislature in recent years been successful in improving the form of the English statute law? What was it that was mainly responsible for the unintelligible form of many Bills, and especially for the abuses of that method of referențial legislation that was so generally criticised ? Surely it was the chaotic and fragmentary condition of our statute law, which made an amending Act a new and ugly patch on a complicated piece of patchwork. The measures of consolidation which had passed attracted little interest inside the House, and, in spite of their admitted utility, they were not really popular ouside it, especially among the older members of the Legal Profession; for, when one had spent laborious days and nights in mastering the old statutes, it was a nuisance to have to familiarise oneself with new language, numbering, and arrangement. Thanks mainly to the practical interest shown in the subject by the present Lord Chancellor and to the great pains which he had bestowed upon it, reasonably good progress was being made, and, if one bore in mind the difficulties and obstacles in the way of passing these measures, the number of consolidation Acts which had become law in recent years was quite encouraging. The Licensing Consolidation Act of 1910 supplied gratifying evidence that, in dealing with measures of this kind, the House would place great confidence in their committees, if there
to believe that their work had been carefully and thoroughly done. The Lord Chancellor's Perjury Act of the present year effected an enormous simplification of the law.
He hoped that the same process would be applied to other branches of the criminal law as embodied in statutes. With regard to revising the form of a Bill after it had passed through committee or had been allowed to pass through its earlier stages without careful examination, it would be easy for the House of Lords to constitute an effective revising body by forming a small legislative committee. But it was not easy to combine the functions of a revising body, accepting the principles of a measure and merely endeavouring by improvement of form to give better and fuller effect to those principles, with a claim to exercise co-ordinate legislative authority.
Lord Justice Fletcher Moulton, in proposing a vote of thanks to the lecturer, spoke of the trouble of interpreting the laws that were made. Bills were carefully drawn and one must give to the Legislature the merit of having had a consistent idea throughout, and must feel certain that the amendments had been accepted as compromises, and that the whole had been produced by the most diverse intellects that 670 people sitting together could bring to bear. He often thought that the process of forming an English law were as if a delicate instrument should be constructed by the most skilled workmen, and then that a healthy young blacksmith should be set to bang at it with a sledge hammer. He knew the office which drafted a Government Bill and the ability of the men who worked there, but it was no wonder that after its subsequent treatment the Bill became a puzzle. The consolidation of the statutes formed the real method of codification which assisted the English system of law. Fortunately, this codification was so perfectly unintelligible to the ordinary member of Parliament that he let it pass without attempting to interfere with it.
UNIVERSITY OF LONDON.
METHODS Or LEGISLATION. LOPD JUSTICE FLETCHER Moulton took the chair on Wednesday at a lecture at the University College on this subject.
Sir Courtenay Ilbert (Clerk to the House of Commons) said he should deal with the law which was enacted by the Legislature, including the rules made by persons or bodies deriving their authority from the Legislature, but not what was sometimes called judge-made law-that was to say, the interpretation, deveiopment, and application of common law or enacted law. It was with the making, not the interpretation, of enacted law that he was con(erned. In every self-governing dominion of the Empire the instrument of constitution always conidined a provision that the procedure of the Legislature was, in the absence of special direction, to be in accordance with Parliamentary rule, and both the constitution and procedure of all modern Legislatures, with a very few exceptions, might be traced back to a single prototype--the Parliament which sits at Westminster. There were four stages through which a legislative measure had to pass before it took effect as law--namely, (1) the preparation of the measure; (2) its passage through the Legislature; (3) its formal enactment; (4) its publication. On the enormous importance of having the draft of a measure carefully prepared before its submission to a popular Legislature it was unnecessary to dwell. Yet this importance was still imperfectly realised in some civilised countries. In our own country the office of the Parliamentary counsel, which responsible for the preparation of Government Bills, dated from 1863. The work of the office was exceptionally difficult and laborious; it was done under tiring and exhausting conditions, and, although it was subjected to stringent criticism, it had, in the opinion of competent judges, accomplished much in improving the form of our statute law. The office was responsible only for Government Bills and for such alterations in Bills introduced by private members as were required by the Government as conditions for the grant of facilities in their passage through the Legislature. In the number of public Bills which succeeded in becoming law the proportion of private members' Bills was very small, and there were some who regretted the small and probably decreasing share taken by the private member in the initiation of measures which were destined to find their place on the statute-book. he did not share that regret. It was for the interest of the public that the laws by which they were to be governed should be carefully prepared, and, though no one would think of proposing to reserve to the Government the right of introducing Bills, yet it would be impossible to place at the disposal of every private member the services of the trained and skilled staff who assist the Government in the preparation of their Bills. But the Bills introduced by private members were of great value in suggesting and pressing upon the attention of the Legislature and the Government proposals for the improvement of the law, and they frequently supplied materials which formed the basis of useful legislation. A decisive step in the history of English legislation was the transition from legislation on petition to legislation by Bill. In the earliest ages of Parliament, the House of Commons was not a legislating body, but a petitioning body. Having traced the steps by which the House of Commons gradually arrived at its present form of procedure, he said that the system of standing committees had, on the whole, worked well, and, as a rule, the proceedings had been quiet and businesslike. Common sense and the practice of companies and other associations suggested that the details of a draft could be better discussed in a small than in a large body, and room could usually be found on every standing committee for every member who was qualified by special interest or knowledge to take part in its proceedings. But when the discussions raised important questions of general principle, as they sometimes did, there was a real difficulty in excluding
LAW STUDENTS' UNION OF ENGLAND AND
WALES. The fifth general meeting will be held on Friday, the 3rd Nov., at the Monico Restaurant, Regent-street, W., at 6 for 6.15 p.m., when the chair will be taken by Mr. H. R. Pyke. Agenda : To pass the minutes of the last general meeting; to receive and pass the reports of the committee, the registrar, and the group secretary respectively; to receive and pass the accounts for the year ending the 30th Sept. 1911; to elect a committee and auditor for the year ending the 30th Sept. 1912; to make the draft rules operative until the 1st Oct. 1912; to authorise the committee at their discretion to continue to publish Practice Points for another year; to consider the advisability of continuing to have club headquarters; Motion-" That barristers, solicitors, articled clerks to solicitor3, clerks who have been articled to solicitor3, and Bar students be eligible for membership of tho union ” (Mr. W. S. Jones).
The fifth examination dinner and smoking concert will be held at the Monico Restaurant, Regent-street, W., on Friday, the 3rd Nov., at 7.15 for 7.30 p.m. The chair will be taken by Mr. W. J. Humfrys, the president of the Law Society. The dinner and concert are open to all law students, whether members of the union
Tickets 55. each. Evening dress optional.
THE COURTS AND COURT PAPERS,
JUDICIAL COMMITTEE OF THE PRIVY COUNCIL, List of BUSINESS.-OCTOBER, NOVEMBER, AND DECEMBER 1911. (The Sittings will commence on Tuesday, the 31st Oct., at 10.30 a.m)
THE LAW SOCIETY. The fourth term of the year will commence on Thursday next, the 2nd Nov., on which and the following day the principal will be in his room at the society's hall for the purpose of being consulted by students. Lectures and classes begin on Monday, the 6th Nov. The subjects offered for Final students are (i.) Torts and Personal Property (Mr. Latter), (ii.) the Practice of Conveyancing (Mr. Uthwatt), and (iii.) Sale of Goods (Mr. Wright); and for Intermediate students, (i.) Things Real (the principais, (ii.) Things Personal and Rights in Private Relations (Mr. Gwyer), (ii.) Law of, Crimes (Mr. Gwyer), and (iv.) Trust Accounts (Mr. Dicksee). Revision classes will be held in (i.) Contracts (Mr. Gwyer), and (ii.) Probate, Ecclesiastical, and Admiralty (Mr. Langridge). New classes will be commenced in (i.) Jurisprudence (the principal) and (ii.) Roman Law (Mr. Uthwatt) for the LL.B. Intermediate Examination. Full particulars can be obtained on application to the principal.
STUDENTS' SOCIETIES. LAW STUDENTS' DEBATING SOCIETY.--At a meeting held at the Law Society's Hall, Chancery-lane, on the 24th inst. (chairman, Mr. W. S. Jones), the subject for debate was: “ That in the opinion of this House the Trades Disputes Act 1906 should be repealed.” Mr. W. S. Meeke opened in the affirmative, and Mr. H. G. Meyer in the negative. The following members continued the debate : Messrs. Chadwick, Enness, Burgis, Willcocks, King, Strickland, Young, Davies, Hickman (visitor), Pleedwell, and Skeels. The motion was carried by ten votey.
PLYMOUTH, STONEHOUSE, AND DEVONPORT.-The thirty-seventh session was opened with a well-attended annual meeting at the Law Library, Plymouth, Mr. E. Vosper presiding. The reports of the committee, the hon. treasurer, and hon. librarian were respectively presented and duly adopted. Mr. J. Y. Woollcombe was elected president for the ensuing session. Mr. Cedric H. Akaster was re-elected secretary, and Mr. Norman J. Bickle librarian. Mr. B. H. Prance was appointed treasurer, and Messrs. H. J. Holland and F. S. Murray auditors. Mr. R. A. P. Johns was elected with Messrs. C. J. Geldard and J. Woolland to form the committee. Three new articled clerks were elected, Messrs. S. Burridge, B. H. Chowen, and A. F. S. Harris, B.A.-The first ordinary meeting of this society was held on Thursday, the 19th inst., the president, Mr. J. Y. Woollcombe, presiding. There was a large attendance of articled clerks. The subject for discussion was the Law Notes Moot for October. Mr. Cedric H. Akaster opened the debate for the affirmative, and was supported by Mr. H. J. Howland. Mr. S. Leighton Heard, opening for the negative, was seconded by Mr. J. Woolland. Messrs. S. Burridge, C. J. Geldard, and F. S. Murray also spoke. Mr. Akaster having replied, the chairman summed up, and, on the motion being put, the negative was carried by a majority of four votes.
INDIAN APPEALS. Champat Siogh and others v. Jangu Singh, since decease 1 (now represented by
Hanwant Singh), and another: No. 72 of 1909. Part heard. (Oudb). Record
received, Sept 15, 1909 Set down for hearing, May 5, 1911. Raja Sri Sri Durga Prasad Singh o. Braja Nath Bose and others : No. 108 of 1910
(B ngal). Record received, Sept. 26, 1910. Set down for hearing, May 11, 1911. Saiyid Muhammad Said Khan . Ali Azhar and others : No. 102 of 1910 (N. W. Prov.
Allehabad). Record received, Sept 7. 1910, Set down for hearing, May 29,
1911. Nawab Ibrahim Ali Khan o. Nawab Muhammad Absan Ullah Khan and another;
Nawab Muhammad Ahsan Ullah Khan and another v Nawab Ibrahim Ali Khan (Cunsolidated appeals): No. 16 of 1910 (Punjab). Record received, Jan. 25, 1910.
det down for hearing. May 31, 1911. Jit Singh, since deceased (now represented by Raghuraj Singh ard others) and
anoiber o. Maharaj Singh: No. 5 of 1910 (N. W. Pror., Allababad). Record · received, Jan. 6, 1910. Set dowo for bearing. June 1, 1911. Jeolal Mahton and adotter o. Loke Narayan Mahton and others: No. 38 of 19:0
(Bengal). Record received, April 9, 1910. Set down for hearing, Jone 3, 1911. Durga Prasad Labiri Obowdhuri and another v. Srimati Sachibala Debi and others:
No. 31 of 1908 (Bengal). Record received, March 7, 1908. Set down for hearing,
July 10, 1911. Jamna Das r. Pandit Ram Autar Pande and others: No. 135 of 1910 (N. W. Prov.,
Allahabad). Record received. Dec, 7, 1910. Set down f r hearing, Aug. 2, 1911. Mata Din v. Sheiko Abmad Ali: No. 97 of 1910 (Oudb). Record received, Aug. 31,
1910. Set down for hearing, Aug. 24, 1911, Thakor in Lekhraj Kunwar 0. Tbakur Harpal Singh and others: No. 6.) of 1910
(N.W. Plov. Allababad). Rocord received, May 3, 1910. Sit down for hearing,
Sept, 20, 1911. Syed Mabomed Ibrahim Hossein Khan and another o. Ambika Pershad Singh and
others : No. 16 of 1909 (Bengal). Record received, March 2", 1909. Set dowa
for bearing, Sept. 28, 1911. Debi Mangal Prasad Singh r. Mahadeo Prasad Sineb and others: No. 30 of 1911
(N. W. Prov., Allahabad). Record received, March 21, 1911. Set down for bear.
ing, Oct. 6, 1911 Mi Me and others v Mi Shwe M8 : No. 38 of 1911 (Upper Burma). Record received,
May 2, 1911. Set down for hearing, O. t. 6, 1911. Muhammad Umar Aban. since deceased (now represented by Muhammad Fakhar
Din Khan) and arorber v. Mubab mad Nisz-ud-din Khan: No. 90 of 1909
(Punjab). Record received, Dec. 28, 1909. Set down for hearing, Oct, 21, 1911. Kunwar Ragho trasad and otbers 0. Lala Mewa Lal and another No. 134 of 1910
(N.W. Prov , Allahsb.d). Record received, Dec. 7, 1910. Set down for hearing, Oct. 23, 1911.
COLONIAL (EXCEPTING CANADIAN) APPEALS. Jap Eon Chin v. Jones, Parıy, and another : No. 123 of 1910 (Federated Malay
Staies). Record received, Nov. 19, 1910. Set down for hearing, July 12, 1911. The South African Breweries Limited c. I ho Mayur and Councillors of the Borongb
of Durban : No. 113 of 1910 (Natal). Record received, Oct. 17, 1910. Set dova
for bearing, July 13, 1911. Ccrea v. Appubamy and another: No. 138 of 1910 (Ceylon). Record received,
Dec. 19. 1910. Set down for bearing, Sept. 25, 1911, The Imperial Bank of Clipar. Leung Shiu Kone : No. 4 O 1911 (Hong Kong).
Record received, Jan. 9, 1911. Set down for hearing Oct. 17 1911. The Commission•rs of Taration of New Sou h Wales r. Adams : No. 37 of 1911
(Australia, High Court). Record r.ce.ved, May 1, 1911. Set down for bearing,
0. t. 19 1911 Khon Sit Hoh and oi hers v. Lim Tbeau Tong: No. 31 of 1911 (Straits Settlements).
Record received, Mor h 22, 1911. Sot down for heariog, Oct. 21, 1911. In the matter of M. A. Taylor: No 18 of 1911 (Sierra Loone). Record receired
March 7, 1911. Set down for hearing Ost. 23, 1911.
Mr. WILLIAM FEILDEN CRAIES died on Monday last of heart failure after a serious operation. He was the son of Mr. William Craies, manager of the Bank of New South Wales, and was born at Brisbane in 1854. In 1868 he was elected to a scholarship at Winchester, and went on to New College with a scholarship in 1873. He obtained a first class in Classical Moderations in 1875 and in Lit. Hum. in 1877. In 1882 he was called to the Bar, and was the author of law books, including the twenty-third edition of Archbold's Criminal Pleading, On the Construction and Effect of Statute Law, and the seventh edition of Russell on Crimes, and was well known as a writer on legal subjects.
CANADIAN APPEALS. The Dominion Cot‘on Mills Company Limited and others v Amyot and others (respon
dents) and Brunet (intervenant): No. 53 of 1911 (Quebec). Record received,
June 1, 1911. Set down for hearing June 1, 1911. The City of Montreal 0. The Montreal Street Railway Company (respondents) and
Toe Attorney-General for ibe Dominio 1 of Canadi and the Attorn-y-General for ihe Province of Quebec (intervenants): No.89 of 1910 (Canada, Supreme Court).
Record received, Aug. 2, 1910. Set down for hearing, June 21, 1911. The Atrorney-General for the Province of Ontario and others c. The Attorney
General for the Dominion of Cavada pnd another: No. 16 of 1911 (Canada, Supreme Court). Record received, March 4, 1911. Set down for hearing, Sept. 20,
1911. The Winnipeg Electric Railway Company o. The City of Wionipeg: No. 49 of 1911
(Maoitoba). Record received, May 21, 1911. Set down for bearing, Oct. 6, 19 1. 'The City of Winnipeg r. Toe Windipeg Electric Railway Company; No. 60 of 1911
(Mapitona). Record received, May 22 1911. Set down for hesring, Oct. 7, 1911. The National Trust Comiany Limited v Whicher : No. 37 of 1911 (Ontario). Record
rec. ired, March 22, 1911. Set dowo for hearing, Oct. 17, 1911.
WHARTON'S LEGAL MAXIMS.— With Observations and Cases. Third Edition, price 5s., post free.- HORACE Cox, “Law Times" Office, Windsor House, Bream's-buildings, E.C.-[ADVT.]
COPSALL ON LOCOMOTIVES On HighwAYS.- Post 8vo., price 3s. 60. - HORACE Cox, “Law Times” Office, Bream's-buildings, E.C.[Adv.)
THE PRACTICE OF INTERPLEADER BY SHERIFFS AND High BAILIFFS— With Acts, Rules, and Forms. By DANIEL WARDE, of the Middle Temple and South-Eastern Circuit, Barrister-at-Law. Second Edition, price 5s. 6d., post free.-HORACE Cox, “ Law Times”Office, Windsor House, Bream's-buildings, E.C.-Advt.]
ASPINALL'S MARITIME LAW REPORTS (New Series).-Containing all the Decisions in the Admiralty Courts of England and Ireland, and in all the Superior Courts, with Notes by the Editor. Parts, price 5s. 6d., will be sent free by post to subscribers.- HORACE Cox, “Law Times Office, Windsor House, Bream's-buildings, E.C.ADVT.]
HALLILAY'S ('ONVEYANCING.-A concise Treatise on the Law and Practice of Conveyancing, together with the Solicitors' Remuneration Act 1881, and General Order 1882, and the Land Transfer Acts 1875 and 1897, and the Rules and Orders thereon. Second Edition, price 185., 750 pages. --- HORACE Cox, Law Times" Ottice, Windsor House, Bream's-buildings, E.C.-(ADVI.]
JUDGMENTS. Tack'y r. McBain : No 72 of 1910 (China). Record received, May 28, 1910. Set
down fo• hearing, April 19, 1911. Heard, May 12 Aud 15, 1911. Present: Lords
Macnagbted, Mersey, and Ribson. Mir sarworjan r. Fakhruddin Yahomed Chowdhuri and others: No. 26 of 1910
(Bengal). Record received, Feb 19. 1910. Set down for hearing. May 25, 1911. Heard, June 19 and 20, 1911. Present: Lords Macoaghten, Shaw, and
Mer sey. and Mr. Ameer Ali, Bir Bikram Deu v. The Secretary of State for ludia in Council and fourteen connected
appeals (Consolidated appeals): NC8. 42 to 56 of 1910 (Con ral Provinces, India, kocoid received, April 13, 1910. Set down for hearing, June 1, 1911 Heard, June 27, 28, and 29, 1911. Present: Lords Macnagbton, Shaw. and Mersey, and
Mr. Ameer Ali. De Soysa and another r. Pless Poll and anotber: No 58 of 1910 ('eylod). Record
roeived April 18, 1910 Set down for hearing, May 15, 1911. Heard, July 19,
1911. Present, Lords Macnnghien, Atkinson, Shaw. and Robson. The Grand Trunk Pacific Railway Company v. Toe King: No. 68 of 1910 (Canada,
Supreme Court). Record received, May 23, 1910. Set down for hearing. June 11, 1910. Heard, July 20 and 21, 1911. Present : Viscoun: Haldane and Lords
Macoaghton. Shaw, and Robson. The Grand Trunk Pacitic Railway Company 1. The Landowners fronting on Empire
arepue and McKellar or Hard sty street, Fort William, and otberg: No. 126 of 1910 (Canada, Supreme Court). Record received, Nov. 28, 1910. Set down fer hearing, Vay :0, 1911. Heard, July 25, 1911. Present : Lo.ds Atkinson, Shaw,
Mersey, and Robson. The King r. Lori tand others : No. 106 of 1910 (Canada, Supreme Cour ). Record CIRCUITS OF THE JUDGES.-AUTUMN ASSIZES. The following judges will remain in town: Grantham, J., Darling, J., Bucknill, J., Bray, J., Lord Coleridge, J., Hamilton, J., Scrutton, J., and Badkes, J., during the whole of the circuits ; the other judges till their rospective commission days.
received. Sept. 23, 1910. Set down for hearing, Azril 20, 1911. Heard, July 21 and 27, 1911. Preset: Viscount Haldane 8n1 Lo ds Macnaghton, Shaw, and Robeon.
WESTERN (Lord ALVERSTONE, C.J., 1; A. T. LAWRENCE, J., 2). Eseter, Saturday, Oct. 28 (civil and Winchester, Saturday, Nov. 4 criminal)
Bristul (2), Monday, Nov. 13 (civ. &cr'm). SOUTH-EASTERN (LAWRANCE, J.). Chelmsford, Saturday. Oct, 28
Guildiсrd, Thursday, Nov. 30 Hertford, Sa'urday, Nov. 18
Lewe, Thursday, Dec. 7 (civil and Mainstone, Wednesday, Nov. 22
MIDLAND (RIDLEY, J.). Derby, Tuesday, Oct. 31
Warwick, Friday, Nov. 10 Nottingham, Monday, Nov. 6
Birmingham (2), Th., Nov. 30 (cis. &crim).
OXFORD (PICKFORD, J). Monmouth, Wednesday, Nov. 1
Shrewsbury, Thursday, Nov. 9 Horoford, Monday, Nur. 6
Stafford, Mooday, Nr. 13 Birmingham (2), Thursday, Nov. 30 (civil and criminal). NORTH AND SOUTH WALES (CHANNELL, J., 1; A. T.
LAWRENCE, J., 2). Brecon, Monday, Oct. 30
| Cardin (2), Wednes., Nov. 1(civ. & crim ). NORTH-EASTERN (PHILLIMORE and HORRIDGE, JJ.). Newcas'le, Monday, Oct. 30 (civil and | York, Monday, Nov. 13 criminal)
Leeds (2). Saturday, Nov. 18 (civil and Durham, Saturday, Nov. 4
criminal). NORTHERN (AVORY, J., 1; LUSH, J., 2). Liverpool (?), Tuesday, Oc'. 31 (civil and Manchester (2). Wednesday, Nov. 15 criminal).
(51 aud criminal).
COURT OF APPEAL AND HIGH COURT OF JUSTICE (CHAN
CERY DIVISION).-MICHAELMAS SITTINGS 1911. ROTA OF RIGISTRABS IN ATTENDANCE FOB THE WEEK ENDING
Nov. 4. Monday. Tuesday. Wednesday. Thursday. Friday. Saturday. BURROENCY Church
Bloxam Farmer Leach Borrer APPEAL CT, II... Synge....... Church Theed Bloxam Farner Leach JOYCE, J.
Farmer ...... Lenon
Gre wall SWINTEX EADY, J. Goldschmidt Syngo... Church Theed Bloxam ....... Farmer WARRINGTON, J Borrer ......... Beal .......
Greswell Goldschmidt Synge Church NEVILLE, J.
Bloram Farmer Lesh Borrer ..... heal PARKER'...... Leach Borrer ... Beal ............ Greswell... Goldschmidt Synge EVE, J. ......... Grawer Goldschmidt Synge Church
MARTIN, HERBERT, Bungay, carpenter. Ct. Great Yarıyouth. Oct. 16. MITCHELL, CHARLES, sen., Ventnor, auctioneer Ct. Newport and Ryde.
Oct. 14. MANGLE, John, Darlington, cab proprietor. Ct. Stockton-on-Tees
Oct. 16. POULTON, HENRY ALFRED, late Wostminster, jeweller's manager. Ct.
Brighton. Oct. 16. RATCLIFFE, John HOWARTH, Huddersfield, newsagent. Ct. Huddersfield.
Oct. 18. SOANES, ROBERT EDWIN, Lowestoft, fishermen's outfitter. Ct. Great Yar
mouth. Oct. 16. STANLEY, GEORGE HOWARD, Kingston-upon-Hull, ladies' outfitter. Ct.
Kingston-upon-Hull. Oct. 17. TOWLER. HEDLEY NICHOLS, Pudsey, commission manufacturer. Ct. Brad
ford. Oct. 16. THOMPSON. WILSON, Carlisle, watchmaker. Ct. Carlisle. Oct. 18. Tombs, ELLEN, Coventry, furniture dealer, Ct. Coventry Oct. 17. THOMAS, JOHN ACTON, Great Grimsby, joiner. Ct. Great Grimsby.
Oct. 17. TURNER, RALPH EDWARD, Ledbury, innkeeper. Ct. Hereford. Oct. 17. TURRELL, WILLIAM E NEST, Bred field, miller. Ct. Ipswich. Oct. 16. TAYLOR, ARTHUR WILBY, Manchester, grocer. Ct. Manchester. Oct. 17. WHITEHEAD, MARY late Mary Daniels, widow), Ashton-under-Lyne,
draper. Ct. Ashton-under-Lyne. Oct. 17. WOODTHORPE, GEORGE FREDERICK, Boston, coal merchant. Ct. Boston.
Oct. 17. WELLOCK, JENKINSON, late Oakworth, engineer. Ct. Bradford. Oct. 16. WHITTINGTON, WALTER, Stockport, tobacco dealer. Ct. Stockport.
Oct. 17. Amended notice substituted for that published in Gazette, Oct. 10. HURST, WILLIAM NUTTALL, Manchester, late taxi.cab proprietor. (t. Man
chester. Oct. 6. Amended notice substituted for that published in Gazette, Oct. 17. King, ARTHUR HASKETH, Mansfield, umbrella maker. Ct. Nottingham Oct. 12.
GAZETTE, OCT. 24. To surrender at the High Court of Justice, in Bankruptcy. HERWIG, HORACE HERMON ACason, Lausanne-rd, Peckham, trareller.
Oct. 20. JOHNSTON, HENRY STEVENSON, Trafalgar-rd. Twickenham, bank clerk.
Oct. 20. KELLY, LEONARD ORRELL, Hyde Park-gate. Oct. 18. LECHMERE, NICHOLAS, Wells-st, Jermyn-st, motor-car dealer. Oct. 18. PERKINS, W. G., late Oxford-st. Oct. 19. REGAN, M. J., Albemarle-st, Piccadilly, gentleman. Oct. 18. STEWART, ALICE MABEL PAOLA (trading as Paola Stewart), North Housechmbrs, Balderton-st, Oxford-st, dat proprietor, widow. Oct. 20.
TO surrender their respective District Court3. AVERY, EDWARD, Lapworth, farmer. Ct. Birmingham. Oct. 20. ADAMS, THOMAS WILLIAM, New Tredegar, collier. Ct. Tredegar. Oct, 20. Bent, Isaac LEVETT, Nelson, outfitter. Ct. Burnley. Oct. 19. BAILEY, J. H., Manchester, saddler. Ct. Manchester. Oct. 20. BARBER, HERBERT John, and BARBER, MARK WORLEY (trading as Barber
Brothers), Wellingborough, painters. Ct. Northampton. Oct, 19. Boag. WALTER RAINSFORD, Illogan, clerk in holy orders. Ct. Truro.
Oct. 21. CHAPPELL, HENRY, lata Spalding, builder. Ct. Peterborough. Oct. 20. DAKERS, FLORENCE Amy (trading as the Everton Stores), Liverpool, whole
sale warehouseman, spinster. Ct. Liverpool. Oct. 20. DAVIES, BRYCHAN, Aberbargoed, collier. Ct. Tredegar. Oct. 20. EDWARDS, FREDERICK, Shipley, actor. Ct. Bradford. Oct, 19. GOLDSMITH, JULIET REBECCA, and GOLDSMITH, ELLEN EDITH (late trading as
J. Goldsmith), Lowestoft, late lodging-house keepers, spinster3. Ct.
Great Yarmouth. Oct. 19. HOBBS, HERBERT, Beckenham, tobacconist. Ct. Croydon. Oct. 18. Howitt, FREDERICK, New Sawley, boot dealer. Ct. Derby and Long
Eaton. Oct. 19, JOHNSON, JAMES, late Wem, farmer. Ct. Shrewsbury. Oct. 21. KING, WILLIAM ARTHUR, Fingringhoe, farmer., Ct. Colchester. Oct. 19. KEEBLE, CHARLES, Bentley, farmer. Ct. Ipswich. Oct. 19 KIRKWOOD, ERNEST, Leeds, late meat salesman. Ct. Leeds. Oct. 13. LAZAR, GEORGE, Cardiff, photographic artist. Ct. Cardiff. Oct. 17. MATLEY, James, late Ashton-under-Lyne. licensed victualler. Ct. Ashton
under-Lyne and Stalybridge. Oct. 19. MATTHEWS, ABRAHAM. Nuneaton, plumber. Ct. Coventry. Oct. 13. MOORE, EDWARD, Rugby, builder. Ct, Coventry. Oct. 19. OAKEY, Enos, Blaina, collier. Ct. Tredegar. Oct. 20. POUND, FRANCIS Gad, Worthing, wholesale confectioner. Ct. Brighton.
Oct. 20. PHILLIPS. John, Henllan, woollen manufacturer. Ct. Carmarthen,
Oct. 21. PENNINGTON, WILLIAM FRANK, Helsby, produce merchant. Ct. Warring
ton. Oct. 19. RICHARDS, ELIAS (late trading as Richards and Co.), Ystrad Mynach.
late baker. Ct. Merthyr Tydfil. Oct. 20. STABLER, JANE ELIZABETH, Harrogate, lodging-house keeper, spinster. Ct.
York. Oct. 18. Thomson. GEORGE FORRESTER, West Byfleet, lieutenant in the army. Ct.
Kingston, Surrey. Sept. 14. Tozer, Frank ELLIS, Totnes, journeyman carpenter.. Ct. Plymouth.
Oct. 21 TERRY, CLARENCE, Southsea, pensioner. Ct. Portsmouth. Oct. 20. TAYLOR, WILLIAM. Shifnal, farmer. Ct. Shrewsbury, Oct. 18. TAYLOR, ROBERT, Great Grimsby, late general dealer. Ct. Great Grimsby.
Oct. 18. WELBOURN, HENRY, and Dobson. Fred, late Mirfield, cinematograph pro
prietors. Ct. Dewsbury. Oct. 19. Woods, WILLIAY HENRY, Great Yarmouth, carting contractor. Ct. Great
Yarmouth. Oct. 19.
Amended notice substituted for that published in Gazette, Oct. 17. BURRAGE. HENRY ALFRED (trading a3 W. H. Burrage). Edenbridge,
builder. Ct Tunbridge Wells. Oct. 13. Amended notice substituted for that published in Gazette, Oct. 20 CRAMER, JAMES CHARLES, Manchester, quantity surveyor. Ct. Man bester
GAZETTE, Oct. 20. To surrender at the High Court of Justice, in Bankruptcy. BUSMER, HENRY, lata Canterbury-rd, Kilburn, baker. Oct. 18. CLARK, ALFRED, Wedmore-st, Upper Holloway, pianoforte manufacturer.
Oct. 17. CLODE. John, Florence-villas, Holmesdale-rd, Highgate, clerk in a news
agency. Oct. 16. COTTERILL, SPENCER, Love-la, woollen merchant. Oct. 16. CURTIS. WILLIAM Henry, late Budge-row, solicitor Oct. 17. DAYTON Toy COMPANY, Aldersgate-st. Oct. 17. MARCH, HARRY (trading as Harding Brothers and Co.), Queen Anne'g.
chmbrs, Broadway, Westminster, merchant. Oct. 18. MCBEAN, CLAUDE (trading as C. McBean and Co.), Pelham-st. Oct. 18. ROBERTS, WILLIAM HERBERT, Lupus-3t, Pimlico, builder. Oct. 17.
To surrender at their respective District Court3. ALLKINS, THOMAS BOULTON, Tamworth, chemist. Ct. Birmingham.
Oct. 18. ALLEN, THOMAS, Bolton, coal merchant. Ct. Bolton. Oct. 17. BILLETT, DANIEL, Marshfield, carrier. Ct. Bath. Oct. 17. BOSTOCK, WALTER JCSEPH REEVE, Bristol, butcher. Ct. Bristol. Oct. 17. BURCH, HAROLD HENRY, and BURCH, ALFRED WILLIAM (trading as the
Middle Mills Engineering Company), Cullompton, coachbuilders
Ct. Exeter. Oct. 16. CLARKE, HARRY, Brighton Ct. Brighton. Oct. 9. (CRAMER, JAMES, Manchester, quantity surveyor. Ct. Manchester.
Oct. 18. DUNN. HENRY MAIDMAN PAGE FINLAY, Southend-on-Sea, comedian. Ct.
Chelmsford. Oct. 18. DALE, DAVID GRIFFITH, Aberavon, coal vendor. Ct. Neath and Aberavon.
Oct. 17. Dodds, Moses COBB, Denford, farmer. Ct. Peterborough. Oct. 12. FLETCHER, ARTHUR ERNEST, Bishop Auckland, ironmonger. Ct. Durham Foster, ROBERT BARTON (trading as R. B. Foster and Co.), Manchester,
letterpress printer. Ct. Manchester. Oct. 16. Fuoc. CHARLES (trading as Fuog Bros.), Swansea, coal exporter. Ct.
Swansea. Oct. 18. PIELD, WILLIAM FARNINGHAM (trading as the People's Grocery Associa.
tion), Great Yarmouth, grocer. Ct. Great Yarmouth. Oct. 18. GEE. JOHN BECKETT, Holywell, farmer. Ct. Chester. Oct. 18. HALL. SAMUEL, Llanelly, mineral water manufacturer. Ct. Carmarthen.
Oct. 17. Hill. DAVID STANLEY (late trading as Stanley Hill), Dudley, late tailor.
Ct. Dudley. Oct. 17. HOWELLS, HENRY, Porth, colliery hitcher. Ct. Pontypridd, Ystrady
fodwg, and Porth. Oct. 17. Jones. DAVID, Aberdare, licensod victuallar. Ct. Aberdare and Mountain
Ash. Oct. 17.
GAZETTE, Oct. 20. AVERY, WILLOUGHBY Joan, Biedlow, farmer. Ct. Aylesbury. Oct. 16, ALLEN, THOMAS, Bolton, coal merchant. Ct. Bolton. Oct. 17. AshlisG, ARTHUR, Worthing. builder. Ct. Brighton. Oct. 18. ARSCOTT, WILLIAM Wiveliscombe, dealer. Ct. Taunton. Oct. 16. ANDERTON. WILLIAM HARDING, Harrogate, schoolmaster. (t. York
Oct. 16. BROWN, ERNEST F., Cambridge-av, Maida Vale. Ct. High Court. Oct. 17