Oct. 6, 1866 THE JURIST. only the surplus after such payment will be divisible | divided between the partners in the proportion of But if the partnership articles provide that the accounts shall be taken and balanced at stated periods, the question may be raised whether, if the partners neglect so to take and balance their accounts, their JUDICIAL STATISTICS FOR 1865.-ENGLAND rights are to be determined according to the state of things existing when the account is actually taken, or according to what would have appeared if that had been done which was agreed to have been done. Thus, if A. contributes 10,000l. capital, and B. contributes nothing but labour, and it is agreed that the accounts shall be taken and balanced, and the profits divided annually, and a profit of 20007. is made in the first year, and 2000l. are lost in the second year, the result would be, if the accounts were so taken, and the profits so divided, that at the close of the transaction A. would have lost 10007., and B. would have gained as much; but if the account were taken at the end of the first year, and the profits left in the business, then it is conceived that the 10,000l. remaining as stock would be AND WALES. (Continued from p. 379). From the returns furnished to the chief clerks, to cellors by the official managers or official liquidators of the Master of the Rolls, and to each of the Vice-Chanthe several companies winding up in the respective chambers under the Joint-stock Companies Windingthe chief clerks, it appears that there were 155 cases up Acts, and forwarded to the Secretary of State by the preceding year the number shewn in the returns pending in the year ended the 1st November, 1865; in was 104. The total numbers and amounts, as shewn in the returns for 1865, were as follows, in comparison with the numbers and amounts for the preceding year: 1865. 1,486 £ 8. d. 2,394,613 13 2 1864. The receipts for the year were On calls, or by way of compromise. The disbursements, including salaries or allowances, clerks' travelling expenses, &c., law expenses, auctioneers' and accountants' charges, and sundries, were- . Dividends paid to creditors Amount refunded to contributories Other payments A balance remained available for future distribution amounting to pro All suits instituted in the Court of Chancery, whether by bill or information, or by claim, or summons, or as special cases, as well as the various subsequent proceedings on the part both of plaintiff and defendant, requiring to be filed in the office of Records and Writs, the return furnished by the Clerks of Records and Writs shews the number of such suits and ceedings within the year. The return distinguishes the number of suits instituted in the court of the Master of the Rolls and in the courts of each of the three Vice-Chancellors. The total number of suits instituted in the four courts, as shewn in the return for 1865, was as follows, in comparison with the numbers for 1864, and with the average of the numbers for the five years 1859-63: Suits instituted : Bills or informations filed Administration summonses filed Other originating summonses filed. Under each form of procedure an increase appears, the total increase in the number of suits in 1865 amounting to 350, or 11.8 per cent., on the number in 1864, the number for the latter year being less by two than the average. As compared with the number in 1863, the number in 1865 shews an increase of 239, or 7.7 per cent. In the following abstract are given the total numbers of the proceedings under each of the different descriptions of suits, and the total amount of fees collected in the office by stamps, as shewn in the return for 1865, in comparison with the numbers and amounts for the preceding year, and with the average for the five years, shewing an increase of 268 in the number of proceedings in 1865 above the number in the preceding year, and of 6781, or 9.8 per cent. above the average. The amount of fees shews an increase of 6047., or upwards of 2 per cent., above the amount in 1864, and of 41037., or 17 per cent., above the average of the five years. The number of the proceedings in 1863 was considerably below the average, as was also the amount of fees. 1806. Average, 1865. 1864. 1859-63. £28,185 27,581 24,802 Fees collected in the office by stamps The return furnished by the sworn clerks of the proceedings in the office of the examiners of the High Court of Chancery for the year ended the 2nd November, 1865, shews that the number of witnesses examined during the year was 329, being less by 90 than the number in the preceding year, and less by nine than the number in 1863. It is less by 50 than the average of the numbers for the five years 1859-63. The amount of fees collected (by stamps) was 2217. 28., which is less than the amount for the preceding year by 131. 3s. It exceeds the amount for 1863 by 197. 178., and is less than the average of the amounts for the five years by 15l. 18s. The return furnished by the Lord Chancellor's principal secretary shews the proceedings in his office for the year commencing with the 2nd November, 1864, and ending with the 1st November, 1865. As compared with the year 1864, there was a decrease of 46 in the number of attendable petitions presented in 1865. As compared with the average of the numbers for the five years preceding 1864, there was an increase of 238 in the number for 1865. The following are the numbers of attendable petitions under the different descriptions of proceedings in 1865 and 1864, with the average of the five years: Besides the foregoing, there were 14 petitions presented to the Lord Chancellor, in 1865, for orders of course, against 15 in the preceding year; the average of the five years being 13. There were also 7 letters missive in 1865, against 10 in 1864, and 6 the average of the five years; and 6 warrants in 1865, against 4 in 1864, and 4 the average of the five years. Of the petitions presented, 17 were for hearing before the Lord Chancellor, 129 before the Lords Justices, 472 before Vice-Chancellor Kindersley, 666 before Vice-Chancellor Stuart, and 819 before Vice-Chancellor Wood. The amount of fees collected in the office by means of stamps was 16357. 58. against 15987. in 1864, and 14947., the average of the five years. & 19 Vict. c. 43 The proceedings in the office of the secretary at the Rolls are shewn in a return furnished by the secretary In other matters. of causes, also for the year commencing the 2nd November, 1864, and ending the 1st November, 1865. The number of petitions set down for hearing shews an increase of 10, as compared with the number in 1864, and of 89, as compared with the average of the five years. The following were the numbers of the petitions under the different descriptions of proceedings for each of the years 1865 and 1864, with the average of the numbers for the five preceding years: 1865. 1864. 1859-63. 348 37 70 93 29 There were also 3624 petitions for orders of course drawn up, against 3645 in 1864, and 3451, the average of the five years. The amount of fees collected in the office of the secretary at the Rolls, by stamps, as shewn in the return, the amount collected at different rates on diffe 6 rent proceedings being distinguished. The total amount was 24647., against 23667. in 1864, and 21267., the average for the five years. The business transacted for which no fees are now payable is stated in the return as follows for 1865, the numbers under each head being added for each of the four preceding years, for comparison. Caveats Recognisances vacated Fiats upon deeds for in rolment Office copies 1865. 1864. 1863. 1862. 1861. 44 30 38 33 14 135 157 173 143 137 The returns furnished by the Taxing Masters of the High Court of Chancery shew the number of orders and references for taxation brought into their respective offices, the number of bills taxed, and the number of certificates and allocations made by each Taxing 1865. 1864. 1863. 1862. 1861. Master. They shew, also, the amount of fees and the Docquets 34 64 Fiats upon certificates of aliens. 294 General business Taxation under the 6 & 7 Vict. c. 75, and under the Lands Clauses Consolidation Act, 1845 Taxations in lunacy Taxations under requests from officers of other courts Total proceedings Compared with the numbers for the preceding year, there is a decrease of 232, or 66 per cent., in the number of orders and references; of 516, or 7.1 per cent., in the number of bills taxed; and of 162, or 5.3 per cent., in the number of certificates and allocations made. As compared with the average of the numbers for the five years 1859-63, there is also a considerable decrease. The following are the average numbers, respectively, 3335, 7117, and 2916. In the amount of costs taxed, viz. 710,6577., there is a decrease of 45,473, or 6 per cent. As compared with the average of the five years, the decrease is 17,0821., or 2-3 per cent. The amount of fees also shews a decrease of 15081., or 6.5 per cent., as compared with the preceding year, and of 16701., or 7.2 per cent., as compared with the average of the five years. The return of the statistics of the duties performed in the office of the Masters in Lunacy, made by the chief clerk for the year ending the 1st November, 1865, shews a considerable variation, as compared with preceding years, in the number of orders of inquiry, reports, bonds, certificates, accounts, and affidavits, leases and other deeds, dealt with, and of summonses, as well as in the amounts of cash and stocks, of receipts and disbursements. The following are the numbers of the proceedings under each head, with the amounts of cash, &c., as shewn in the return for 1865, in comparison with the numbers and amounts for 1864, and with the average for the five preceding years:— The reports made to the Lord Chancellor by the mittees of person or estate; reports fixing anew, or in Masters in Lunacy are stated in the return to com- any way varying, the maintenance or residence of the prise, amongst other matters, reports as to the pro-lunatics; reports as to granting leases and providing perty, kindred, and maintenance of the lunatics and for the repair of the lunatics' estates; reports on mistheir families, and the appointment of committees of cellaneous matters. The certificates, other than as to their persons and estates; reports approving new com- I securities, and the investment and payment of cash, relate to the deposit and delivery out of deeds, wills, and other documents, the approval and allowance of leases, deeds, and various other matters incidental to the management of lunatics' estates. The accounts and affidavits of committees and receivers taken and passed by the Masters are stated to be exclusive of cases in which the Masters have been satisfied as to the due application of the incomes of lunatics by other evidence or explanation. The proceedings in the office of the Registrar in Lunacy are given under the same heads in the return for the year ending the 1st November, 1865, as for the , 6 preceding year, and shew a decrease in the number under each head, excepting certificates of the Masters filed. As compared with the average of the years 1860-63, there is an increase in 1865 under each head. 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