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OBITUARY.

Adams, Colonel Henry Cranstoun, V.D., 541 Farrer, Sir William James, 461
Allcroft, Herbert John, 116

Gepp, Walter Payne, 47
Atkinson, William Henry, 257

Gibson, Thomas George, 461
Bacon, His Honour Judgo Francis Henry, 157 Gilbert, Sir William Schwenck, 116
Ball, William Edmund, LL.D., 541

Good, Henry, 333
Barr, Frederick Horatio, 351

Gowling, John, 409
Bazley, Gardner Sebastian, 208

Grey, Arthur, J.P., D.L., 283
Becke, C. C., 351

Hawkins, John William, 518
Bremner, Carlton Howard, 427

Hill, John, 443
Broughton, Robert John Porcher, 185

Howlett, James Warnes, 393
Bunting, Sir Percy William, 307

Hudson, Henry Arthur, 374
Burne, Henry Holland, 427

James of Hereford, Lord, 393
Carlyon, Edmund, 333

Jeyes, Samuel Henry, 208
Cautherley, Charles, 232

Ludlow, John Malcolm Forbes, C.B., 566
Cokayne, Georgo Edward, 351

Lunn, Robert, 71
Cooke, Charles Wallwyn Redcliffe, 116

McIlroy, Robert, K.C., 427
Craies, William Feilden, 588

Mackay, Æneas, J. G., K.C., IL.D., !57
Crispe, Thomas Edward, K.C., 283

Makower, Stanley Victor, 461
Daly, Hon. Thomas Mayne, K.C., 203

Martini, Maître Charles, 208
Daniell, John Rule, 427

Mellor, 'J. W., K.C., 566
Dicey, Edward, C.B., 257

Moore-Bayley, John, 427
Draper, E. Herbert, 71

Mothersole, Hartley. B.N., 409
Dundas, Ralph, 541

Neligan, Sir John Chate, K.C., 232

New, Leonard, 566
Organ, Thomas Arthur, 232
Paterson, Duncan Wilkie, S.S.C., 333
Peckover, Stephen, 541
Pelletiere, Sir Charles Alphonse Pantaléon, 25
Pickersgill, E. H., 566
Plunkett, Hyacinth, K.C., 116
Powles, Louis Diston, 47
Robertson, Edmund, 443
Russell, Charles Barrett, 541
Samuell, Charles Simpson, 185
Simey, Ralph, 208
Skene, William Baillie, 157
Sparks, James, 374
Stockton, Oliver James, 351
Swan, Harold Cook, 157
Walker, Right Hon. Sir Samuel, 374
Wallace, James, 566
Warren, Reginald Augustus, 495
Williams, Arthur John, 443
Willis, His Honour Judge, 393
Winter, James Spearman, 541

PARLIAMENTARY SUMMARY.

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Action for statements imputing drunkt nriegs Impartiality of the Speaker, 345

Peers eligible for seats in the House of
to a candidate for Parliament, 151
Impeachment, 323

Commons, 36
Adjournments of the House of Commons, 461 Interference by members of the Bar in any Personal interposition of the Sovereign to
Adjournments of Parliament, 582

discussion relating to matters in which they mediate in extreme cases between contend-
Amendment of money Bills by the Lords, 221 have been professionally engaged, 127

ing parties in the State, 322
Attacks upon the general body of judges, 127 Issue by Speaker of warrant for writ to be Personnel of the House of Lords not affected
Board of Trade, 85

made out for return of a member during by a dissolution of Parliament, 385
Cabinet, the, and the House of Lords, 236

à recess, 554

Plural voting, 59
Censure motions, 345, 346

Issue of writs for election of members where Political crisis, the, 295
Citing the opinion of law officers, 17

the members elected havo been unseated on Position of the Home Secretary in reg'ird to
Corporations of London and Dublin's privilege petition, 274

tho relations existing between him and liis
of presenting petitions to the Houso of Judge Willis, the late in the House of Majesty's judges, 127
Commons at the Bar of the House, 59

Commons, 421

Progress of affairs up to the adjournment for
County members and members for cities and Judicial appointments by Lords Chancellors, 36 the Whitsun vacation, 127
towns, 362
King's exercise of his prerogative, 295

Prorogations, length of, 36
Death of a member of the Houso of Comniou8 “Leader of tho House of Commons,” 26 Qualification for election to the House of
during a recess, 402
Lord Privy Seal, 582

Commons, 362
Demonstrations by members of the House of Loreborn, Lord, advancement of,
Commons at the Bar of the House of Lords, earldom, 196

Reconstruction of the Cabinet, 582
385
Magistrates, appointment of, by the Lord Right of peers to sit and vote, 221

Reform versus revolution, 298
Election resulting in a tie," 17

Chancellor, 196
Employment of Indian Army beyond frontiers Management of business in

Rights to particular seats in both Houges of
the House of

Parliament, 111
of India, 554

Commons, 274
Employment of members of the Judicial Bench Number of Chambers and members and dura: Stewardship of the Chiltern Hundreds, &c.,

Second readings of Bills, 274
in the trial of election petitions, 17

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246
Enforcement of attendance of members of the dominions of the British Empire, 150
House of Commons, 362
Members of the House of Commons, proposal Union of judicial and legislativo funct:ons, 84

Supremacy of the House of Commons, SS
English and Irish criminal law systems, 246 to pay out of public funds, 85
Ex Lord Chancellors who have become leaders Old Age Pensions Bill (Mr Hayes Fishcr’s), Violent conduct in the House of Commons, 322,

Veto of the Crown, 111, 196, 273
of irreconcilable oppositions, 295
85

346
Financial statements of the Chancellor of the Oversea Parliamentary representatives, 128
Exchoquer to the Committee of Ways and Parliament, legal matters in, 17, 36, 59, 85, 111, Vows by members of the House of Lords never
Means, 59

128, 151, 176, 197, 221, 246, 274, 296, 323, 346, to enter the House after it has been deprived
Former creation of peers to secure a majority, 362, 385, 582

of its present powers, 295
295

Parliament Bill in the House of Lords, 111 Writ of summons to the House of Lords, 323
Freedom of speech in Parliament, 322

Payment of members of the House of 361
House of Commons privileges, 221

Commons, 361

PROMOTIONS AND APPOINTMENTS.

Coronation Honours, 183 :

Earldom of United Kingdom.
Lord Chancellor.

Viscounty of United Kingdom.
Akers-Douglas, Right Ilon, A., M.P.

Baron of United Kingdom.
M'Laren, Right Hon. Sir Charles Benjamin

Bright, Bart.

Privy Councillors.

K.C.B.
Morris, Hon. Sir E., K.C.

Davey, James Stewart, C.B.
Pollock, Sir Frederick. Bart.

Gore, Sir Francis Charles,
Isaacs, Sir Rufus Daniel, K.C., M.P.
Smith, Frederick Edwin, K.C., M.P.

Ilunter, Sir Robert, C.B.

Mathews, Sir Charles W.
G.C.B.

Mellor, John Paget, C.B.
Ilbert, Sir Courtenay Peregrine, K.C.B., | Monro, Horace Cecil, C.B.

K.C.S.I., C.I.E.

C.B.
Rower, George Chivers, 249

Judd, Joseph C., K.C., 282
Dennis, Alfred II.
Bowles, Humphrey, C.B., 426

Langolier, Sir Francis Xavier, 24
Blackwell, Ernley, R. H.
Briggs, Basil Shaw, 332

Lascelles, Alfred George, 24
Brinsley-Harper, F., 584

Lawrie, Allan James, 536
G.C.H.G.
Browning, G. F. R., 183

Lemieux, Hon. F. Xavier, 115
Fitzpatrick, Right Ilon. Sir Charles, K.C.M.G. Camacho, Martin J., 183

Linton, Frederick, 135
Chamier, Edward Maynard des Champs, 24 Llewellyn-Jones, F., B.A., LL.B., 25.0
K.C.M.G.
Chapinan, John Barnett, 24

Lodder, George Frederick, 555
Clarke, Charles Pitcher, 249

Lord, Theodore, 249
Findlay, Hon. John George, K.C., LL.D.
Cluer, Albert Rowland, 282

Lorimer, J. Campbell, K.C., 469
Laurence, Hon. Sir Percival Maitland, LL.D.
Cohen, Arthur Seville, 305

Mackenzie, W. Lyon, 469
Cohen, Philip, 155

Martin, George Maynard, 249
C.M.G.
Colclough, T. A., 135

Martin, John Stuart, 332
Fitchett, Frederick, LL.D., M.A.
Coles, J. P. Campion, 249

Matthews, Ilerbert Ambrose, 183
Collins, Hon. Stephen Ogle Henn, 224

Neish, Edward B., 469
K.C.1'.0.
(ox, Hugh Bertram, C.B., 43

O'Connor, Charles Andrew, K.C., 469
Isaacs, Sir Rufus Daniel, K.C., M.P.
Cracroft, Robert Weston, 282

O'Halloran, J. W., 249
Simon, Sir John Allsebrook, K.C., M.P. Crowte, Frederick. 555

Ottley, John Bickersteth, 224
David, Cyrus P., 90, 305

Parker, James Kenyon, 305
M.1.0. (Fourth Class).
Domnison and Son, 249

Pickersgill, Edward Hare, M.P., 282
Dorion, Charles E., K.C., 115
Fiadigate, William Francis.

Pollard, Emmanuel Elliott Scipio, 205
Duffield. Arthur Stewart, M.A., 135

Pollock, Ernest Murray, K.C., M.P., 584
Dyson, C. V., 183

Purcell, Gilbert Kenelm Treffry, 363
knights.
Ebden, Leonard Powney, 282

Ramsden, Harold H., 536
Adkins, William Ryland Dent, K.C., MP. Exige, Right Hon. Sir John, K.C., 224

Rhodes, C. T., 332
Bell, James.
Edyvean, Montaguo Flamank, 282

Richards, Mr Justice Henry George, 24
Johnson, Henry J.
Elgood, Edgar J., 584

Risley, John Shuckburgh, 43
McCormick, W. S., LL.D.
Eves, Arthur Edward, 224

Roberts, His Honour Judge Bryn, 249
Mellor, James R.
Fisher, A. A., 90

Safford, Frank, 305
Paul, G. M.
Fisher, Stanley, 62

Sandford, Herbert E., 135
Major, Charles Henry.
Gollan, Henry Cowper, 305

vill, E. W. J., 115
Maxwell, Frederick Mackenzie.
Gourlay, Thomas, 115

Shepherd, T. D., 43
Speed, Edwin Arney.
Gowers, E. A., 536

Sidney, Thomas Stafford, 332
Molteno, Hon. James Tennant, K.C.

Granger, His Honour Judge Thomas Colpitts, Smyly, Sir Philip Crampton, 350
Williams, Hon. Joshua Strange.

555

Steel, Graham Strang, 509
Routhier, Adolphe Basile.
Greaves, Edwin Lunnon, 305

Stephens, John, 24
Griffith, Walter Hussey. 155

Stockton, Arthur, 408
Adkins, Sir William Ryland Dent, 282
Grimley, Arthur F., 469

Tebbs, Henry Nelson, 62
Ali, Right Hon. Syed Amir, 224
Guillaume, Theodore, 584

Thomson, Bernard, 509
Arnold, Clement E., 332, 350, 408, 469, 555 Harvey, Charles Lewis, 183

Tobin, Alfred Aspinall, K.C., M.P., SO
Askwith, George Rankin, C.B., K.C., 469 Haszard, Hon. F. L., 90

Tomlinson, Thomas Symonds, 43
Attenborough, Charles Leete. 282
Heron-Maxwell, Robert Charles, 594

Tudor, Daniel Thomas, K.C., 363
Barnes, George Stapylton, C.B., 584
Howard, Algar Henry Stafford, 103

Welsh, John A., 469
Barry, Redmond, 408
Ilunter, Dr Thomas, 282

White, John, 509
Beaumont, Edward, 115
Jacobs, Bertram, LL.B., 469

Williams, Seymour, 249
Bevir, Harry Lawrence, 393
Jelf, Ernest Arthur, 224

Wood, Vernon S., 249
Bilfield, F., 282
Johnson, E., 115

Woollett, Charles, 115
Bonham-Carter, Maurice, 224
Jones, Charles Edward, 584

Worsfold, Dr. T. Cato, M.A., 24
Boone, A. P., 183
Jones, F. Llewellyn, B.A., LL.B., 305

Wortley, Stamp William, LL.B., 43

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Solicitor to the Ioland Revenue,

ON

INCOME TAX.

PART

tion -

HOUSE OF LORDS.

TO READERS AND OORRESPONDENTS ...

SMITA (Surveyor of Taxes) v. LION LEADING ARTICL 88. -Topics of the

BREWERY COMPANY. Inland

Week-Masters and Servants.........

Rerende_Inrome tax - Profis of

IBISH NOTEB.................................

3

trade-Brewers-" Tied houses". COMMENTS ON CASES..........................

4

Compensation levy

321

TEB CONVEYANCER....................***••****

SUPREME COURT OF JUDIOATURE OCCASIONAL NOTEB.

5

COURT OF APPEAL.

NOTES OF BECENT DECISIONS NOT

BALL r. WJ LIAM HUNT AND SONS

YET REPORTED.....

7

LIMITED.- Employer and workman OUR LITERARY COLUMN.-Striking

- Injury hy accident-Compensa. Figures in the Legal History of

Disögurement 48 distinct England: Sir Samuel Romilly

13

from " incapacity for work" 327| LAW LIBRARY .........

15

HIGH COURT OF JUSTIOL. LEPISLATION AND JURISPRUDENCE. -

OHANOERY DIVISION.

Topics

16

Re ROBINS' N: MCLABEN . PCBLIC

PARLIAMENTARY SUMMARY,- Topica 17

TRUSTKE.-Limitation of actions-

OBIMINAL LAW AND THE JUBIRDIC-
Payment bytrosteo to wrong person

TION OF MAGISTRATES -Borough
- Mistake of fact..

331 Quarter Sessions-Topic - Metro-
ANDREW8 0 ABERTILLERY URBAN politan Prisoners' Aid Society :
DISTRICT COUNCIL-Local govern-

Annual Meeting - Liverpool Quarter
ment - Electric lighting-Statutory

Session 8: Joseph Jones and Co. r.
undertakers Urban district council 335 Overseers of West Derby Union

Re ODDY.– Trust-Public Trustee

Criminal Law and Prison Ruform...

19

Rigbt of appeal from-Need not be COUNTY COURT8.-Sittings of tho

perved with notice of appel-

Courts

Public Trustee Act 1906, s. 10, 1*... 338

GENERAL INTELIGENCE. - Fishmon-

GARWOOD 1. GARWOOD.-Partnership

- Covenant-Charge on partner's

gers' Company: Dinner to the

Abare—" Gains and profits"-Con-

Bench and the Bar-Appointments

struction - Dissolution by death...... 341

under the Joint Stock Winding-up

Acts - Creditors ander 22 & 23

KING'S BENCH DIVISION

Vict. c. 35

22

TCRNER 1. MIDLAND RAILWAY CON- LAW SOCIETIES.-The “ Blue Bag'

PANY.-Limitation of action-Com. PROMOTIONS AND APPOINTXENTE

24

pensation under Lands Clauses

OOBRESPONDENCE

24

Act-Property iojuriously affected 347

NOTES AND QUERIES.......................

RAILWAY AND CANAL COMMISSION LAW STUDENTS' JOURNAL - Univer:

COURT.

sity of London-Students' Societies 25

LONDON AND NORTH-WESTERN RAIL- LEGAL OBITUARY. Sir Charles

WAY COMPANY r. SOUTH-EASTERN

Alphonse Pantaléon Pelletier,

RAILWAY COMPANY LONDON, KOM G., P.O.........

25

CHATHAM, AND DOVER RAILWAY

THE COURTS AND COUBT PAPERS.-

COMPANY, ANI SOUTH-EASTERN AND

CHATHAM

Rota of Begistrars ........

RAILWAY COMPANIES

MANAGING COMMITTEE,-- Railways

THE GAZETTES..........................******

25

- Rateg-Undue preference............ 349' BIBTES, MARRIAGES, AND DEATHS

26

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On Monday last Mr. Asquit: dealt collectively, in his state-

ment to the House of Commons, with the various questions

that had been addressed to him with reference to the appoiit.

ment of justices, and he made it abundantly clear that he does

not intend in any way to interfere with Lɔrd LOREBURN in

bis discharge of this important and difficult duty. Before

the present Lord Chancellor succeeded to that office there is

no doubt that considerable dissatisfaction existed, and not

without cause, with regard to the

the appointment of

justices of the peace. Particular political considerators
weighed far too heavily, and the present Lord Chancellor
set to work to discover some method whereby these appoint-
ments might be made irrespective of political or religious
opinions and the best men locally might be secured. For
this purpose the Royal Commission, which issued its report
in July last, was appoin!ed, ard their recommendation iha:

local advişory committees should be formed in order to assist the Lord Chancellor in his selection has been adopted, and during thd-last nine months twenty-two of these committees have been appointed in England, five in Wales, and nine in Scotland, and Mr. Asquith states that by August next it is expeeted that committees will be established in all the counties.

66

by the capitulations a company validly formed in a country enjoying the benefits of Turkish capitulations cannot be declared null and void in Egypt. The mixed tribunals take the view that British incorporation is not conclusive in Egypt when British companies' interests collide with those of foreigners or Egyptians, and that in such cases the mixed law is applicable. It is easy to see the importance and the difficulty of the whole matter. The answer to the question what is a foreign company must turn on a consideration of principles, and at once a difference of opinion arises as to the basic criterion. Some would look to the place where the articles were drawn up; others to the nationality of the founders, the place where the shares were issued, or the seat of its working, or its sphere of activity, and further circumstances weigh with other schools of thought. With the development of joint stock enterprise in Egypt these doubts and difficulties will become more and more exigent, and some solution, even if only by way of a modus vivendi, is earnestly to be desired at an early date.

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*As these committees will be free to communicate with the Lord Chancellor direct if their recommendations are not accepted by the Lords-Lieutenant, and as every effort is to be made to see that they are of a representative character, their names being available for local publication, it is difficult to what scheme could have been better devised for obtaining recruits for the local Benches. Lord LOREBURN is to be congratulated upon having sternly resisted all political pressure to equalise the politics of the magisterial Bench, and we, in common with the rest of the Profession, are fully satisfied that in making these inferior judicial appointments, as in the case of his appointments to the High Court and County Court Benches, he has striven to obtain the best men possible for the posts. This ideal has not always been adhered to in the past, but it is merely stating an obvious fact that, if the high standard of our judiciary, whether in the High Court, County Court, or petty sessions, is to be maintained, the appointments must be made entirely free from any political or denominational considerations, and that the sole qualification for judicial office must be the fitness of the candidate himself. If high character and competency are considered as the only reasons for preferment, the composition of our judiciary will be beyond criticism.

9

That a sentence of two months' imprisonment should be passed for nonpayment of rates will doubtless come as a shock to the community at large, but committal to prison for this period was imposed by the Nailsworth Petty Sessions on the Rev. S. J. FORD for refusing to pay an education rate of 18. 9d., although he offered to pay £1 14s. 3d., being the amount of the poor rate included in the same demand. We are quite aware that this committal would be in respect of the whole rate demanded, but, at the same time, although no doubt the defendant had on previous occasions refused to pay the education rate, we say without fear of contradiction that the sentence passed was clearly excessive. Imprisonment for nonpayment of rates is in the nature of civil process, and, as the HOME SECRETARY pointed out, he was advised that he bad no power to annul the sentence—which he described as "stupid and vindictive "-as the perogative of the Crown does not cover cases of civil debt. We understand that Mr. FORD has been released owing to the money having been paid, but this case affords a good concrete example as to the law relating to imprisonment for debt. It will strike the layman as curious that justices should have power to pass a sentence of this description, whereas the term of imprisonment which can be inflicted by judges exercising jurisdiction under sect. 5 of the Debtors Act 1869 is limited to forty-two days.

STUDENTS of Lord CROMER'S work on Egypt will remember his comments on some of the very peculiar difficulties which arise out of the system of the mixed tribunals, and it will be found that some of the problems relating to the status of English companies in Egypt-a subject much discussed at the present time--are closely intertwined with these same difficulties. Conflicts of jurisdiction such as have arisen before in relation to criminal cases bave been to a large extent met by legislation, and the instances of friction between mixed tribunals and consulates, native courts, Mehkemes, and Patriarchates brought to light have not been without effect. It is now suggested that legislation should settle conflicts of jurisdiction in civil and commercial cases also, and that some commission should decide which court is to be deemed competent to determine a disputed matter. It is admitted, however, that the anguries for any such legislation at the present time are far from favourable. The difficulties arising out of company law are unusually great, and to some extent are caused by the different views entertained by British and continental jurists as to the status of a company. We look mainly to incorporation as determining nationality, but for this purpose a strong body of foreign legal opinion inclines to weighing a number of circumstances, and in Egypt we find a tertium quid in arts. 46 and 47 of the Code of Commerce. Under this, joint stock companies formed in Egypt are Egyptian and, if there formed, they must be formed in consonance with Egyptian law, and mere formality of foreign incorporation will not affect their Egyptian nationality. The question what is a “foreign company” is therefore a thorny one, and upon it conflict arises between the mixed tribunals and the British Consular Court.

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MASTERS AND SERVANTS. Some of the most elementary questions of law which occur almost every day, and on which a lawyer may'at any unguarded moment be asked his opinion, are the most difficult to answer. Among these we must place questions between masters and servants. Custom or actual judicial decisions have, however, determined some of them.

For instance, “ by a long and well-established custom, it is settled that, in the absence of any agreement to the contrary, the hiring of domestic and menial servants is for a year and subject to determination on a month's-ie, a calendar month's -notice by either master or servant, or on payment of a month's wages by the employer”: (MacDonell's Law of Master and Servant, 2nd edit., p. 138). It has been urged that a further custom should now be recognised-pamely, that the contract of service can be determined on either side at the end of the first calendar month by notice given at or before the expiration of the first fortnight. The first month, according to this point of view, is a trial month in which the parties can find out if they suit each other.

In Mouli v. Halliday (77 L. T. Rep. 794; (1898) 1 Q. B. 125) the question as to the existence of this custom came before a Divisional Court, on appeal from a County Court judge who had held at no such custom as alleged existed and that the custom was unreasonable. Mr. Justice Hawkins thought that the alleged custom was reasonable, but as the County Court judge had held that there was no such custom, and he was the sole judge on questions of fact, the court could not interfere with his decision.

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The two sides argue briefly on these lines: The British Consular Court holds that companies are like persons and have a persooal status, to be affected only by their own courts, and, where British companies are concerned, English incorporation confers Eoglish nationality, and, further, that

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