books more interesting than the book which all lawyers knew and with which, he dared say, some doctors were acquainted, Taylor's Medical Jurisprudence. He had had occasion to study it in the old days, more or less exhaustively, when he had occasion to cross-examine a medical witness. Medical men came as witnesses into his court either in the cases concerning wills or in the cases which came before him in another branch which he would leave unmentioned. The medical fraternity was a fraternity to which we all owed a great deal. He read the newspapers very little, but he saw the other day on a placard-where he got most of his news in coming to and going from his courtthat somebody had shown that there were some bacilli which could be injected into the human body which would make it absolutely certain we could live to be a hundred years old. He did not know that that was very much to be desired, but what was to be desired, certainly what the medical fraternity helped to achieve, was that we should enjoy health during the age allotted to us, whether it were the threescore and ten, or eighty or a hundred. The advance made in medicine, and particularly in surgery, during the last generation was extraordinary. The President of the College of Surgeons, who sat next to him, told him that he was related to the great Lord Lister, who he (Sir Samuel Evans) should think was the man who had done most good of any this country had produced during the last hundred years or more. The man who had been chosen to represent the medical profession in the House of Lords was pre-eminently fitted for any honour which might be conferred upon him. The President, in returning thanks, said the society numbered among its members a fair proportion of medical men, but it had a much larger number of members of the Legal Profession. He thought that was a great advantage in every respect, because the medical profession, if it was to be associated in any way with the Legal Profession, could not be expected to take a very profound interest in the principles of jurisprudence. The society concerned itself with that very large borderland of subjects in which both lawyers and doctors were interested, the large subjects of sociology, of civics, and of public health. He had learned a great deal as president of the society, and he should like to say, now that he was retiring from that office, that his conviction was that there was no more useful society in London. He said this advisedly as having been the president of one of the larger medical societies, and as being the treasurer of another and a member of one or two other medical societies. There was no society which was doing more important work with respect to public health or to what might be called civics. During the term of his office the society had dealt with questions of the very greatest importance with regard to public health. In the discussions which had taken place there had been on many points a remarkable unanimity of sympathy and of feeling between the lawyers and the doctors; on others there had been a wholesome difference of opinion. question he noticed that the society divided itself into two parties. Whenever the question of the Workmen's Compensation Act came up, then the medical and the legal elements separated into two camps. It was very difficult to explain that. Medical men when consulted by a patient were accustomed to accept all their statements as gospel; but there was one aspect of medical practice where the doctors became somewhat suspicious. ever he had been consulted on any case that was likely to lead to litigation, especially where it was probable an appeal would be made to the Workmen's Compensation Act, he had at once assumed a suspicious and sceptical attitude, and, indeed, of late years as soon as he had seen that a case was likely to lead to litigation he had said to the patient, "Good morning." legal friends, on the other hand, seemed to him always extremely credulous and prepared to accept any statement that any person might make respecting his aches and pains, or his inability to work. He could only imagine that lawyers dealt only with the artless and ingenuous, and they, therefore, accepted every statement which might be made to them as being perfectly trustworthy and quite unexaggerated. Earl Russell proposed the health of "Our Guests." On one When His Sir Thomas Barlow (President of the Royal College of Physicians) responded. 66 Sir J. Rickman Godlee, Bart. (President of the Royal College of Surgeons), gave the toast of 'The President," to which Sir John Tweedy returned thanks and proposed the health of "The Executive Officers," Mr. Roland Burrows (hon. sec.) and Mr. Walter Schröder (hon. treasurer) acknowledging the compliment. ANNUAL MEETING. The annual meeting of the society preceded the dinner, the president (Sir John Tweedy) occupying the chair. The secretaries' report stated that the membership of the society was now 242, an increase of seven over the numbers at the last annual meeting. Earl Russell was elected president and Sir John Tweedy, Mr. G. C. Gardiner, and Mr. Clinton Dent vice presidents. Mr. Walter Schröder was re-elected treasurer, and Dr. William A. Brend honorary editor of transactions. Mr. F. A. Greer, K.C., Mr. D. H. Pettit, and Dr. F. W. Mott, F.R.S., were elected to vacancies on the council; Mr. Roland Burrows and Mr. J. Howell Evans were re-elected honorary secretaries, and the proceedings terminated with a vote of thanks to Sir John Tweedy, who had served the office of president for the past three years. 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 number. COUNCIL OF LEGAL EDUCATION. READERS AND ASSISTANT READERS. THE following appointments have been made by the Council of Legal Education for the year ending the 31st July 1913 : Roman Law, Jurisprudence, and International Law.-Reader, Mr. J. Pawley Bate; Assistant Reader, Mr. S. H. Leonard. Constitutional Law, English and Colonial, and Legal History. -Reader, Mr. A. E. W. Hazel. Evidence, Procedure, and Criminal Law.-Reader, Mr. W. Blake Odgers, K.C. The Law of Real Property and Conveyancing.-Reader, Mr. A. F. Topham; Assistant Reader, Mr. W. J. Whittaker. Common Law.-Reader, Mr. Hugh Fraser; Assistant Reader, Mr. J. G. Pease. Equity.-Reader, Mr. J. A. Strahan; Assistant Reader, Mr. G. M. T. Hildyard. Hindu and Mahomedan Law.-Lecturer, Sir E. J. Trevelyan. PROMOTIONS AND APPOINTMENTS. Information intended for publication under the above heading should reach us not later than Thursday morning in each week, as publication is otherwise delayed. His Honour Judge Sir THOMAS W. SNAGGE has had the honour of K.C.M.G. conferred upon him. This was a Birthday honour inadvertently omitted from our list last week. Mr. WILLIAM JAMES WAUGH, K.C., has been elected a Master of the Bench of the Middle Temple. Mr. Waugh was called in 1880, and took silk in 1904. Mr. LANCELOT SANDERSON, K.C., has been elected a Bencher of the Honourable Society of the Inner Temple. Mr. Sanderson was called in 1886, and took silk in 1903. Mr. IGNATIUS O'BRIEN, K.C., has been appointed AttorneyGeneral for Ireland. Mr. O'Brien was called by the Irish Bar in 1881, and took silk in 1899. Mr. WILLIAM BOCK AYLING, Indian Civil Service, has been appointed a Judge of the High Court of Judicature at Madras. Mr. R. CARMICHAEL MALCOLM, advocate, has been appointed Sheriff-Substitute of Inverness-shire at Fort William, in place of Mr. Donald Davidson, who has resigned. (Q. 7.) MORTGAGE-COVENANT-RELEASE. If, at the time that B. took the covenant from C., it was agreed between all the three parties, A., B., and C., that the new covenant should be in substitution for the liability of A., the latter would be released, as there seems to be no distinction, in this respect, between covenants under seal and simple contracts. But as nothing of this kind is mentioned in the query, it is presumed that there was no such agreement. It is quite clear that the mere fact that B. took an additional covenant could not in any way release A. from his covenant. J. RATCLIFFE. S the CORRESPONDENCE. This department being open to free discussion on all Professional topics, the Editor does not hold himself responsible for any opinions or statements contained in it. 999 To THE INSURANCE ACT.-In reply to "Country Solicitor," the amount a solicitor has to pay under the Insurance Act is 3d. a week. The clerk himself has to find 4d. Some solicitors are not so generous as "Country Solicitor." Their clerks are poorly paid at the best of times, and in illness have nothing. In one case reported last year a clerk even had to sue his employer to recover moneys wrongly deducted from his wages in the nature of fines which had been charged for the most trivial matters. This clerk had the courage to proceed against his employer-a right which most married men would not dare to exercise. The poor clerk who is married and feels the children, as Erskine said, " Plucking at his robes and crying, 'Now is the time, father, to get us bread,' is glad of this opportunity of getting 10s. a week whilst ill. these the Act is a blessing. The clerk who is assisted as the the clerks of " Country Solicitor' are always remember and appreciate the blessings of working under such employers. I know from experience that the clerk who is thus assisted, providing he is paid proper wages, has a lasting place for his employer in his affections. His work is accomplished in the light of his employer's interest, and he is more accurate and trustworthy, and always a saving to his employer's pocket. And why? Because the affection and added interest have put life into "the dry bones of the law." Is this affection to be bartered away because of a mere 3d. a week? The question is not a onesided question of principle, because the clerk's payment exceeds the amount payable by the employer. Both contribute; both eader benefit. Audi alteram partem. A COUNTRY CLERK. Com -Be ard. 1 H Mr. eader! at Be THE COURTS AND COURT PAPERS. CIRCUITS OF THE JUDGES.-SUMMER Notice.-In cases where no date in parentheses is appended to the names of the circuit towns, both civil and criminal business must be ready to be taken on the first working day; in other cases the date appended indicates the day before which civil business will not be taken. In the case of circuit towns to which two judges go there will be no alteration in the old practice. SOUTH-EASTERN (Lord ALVERSTONE, C.J., 2; BRAY, J., Guildford, Tues., July 2 (Fri., July 5) | Lewes, Thurs., July 11 (Mon, July 15). NORTH and SOUTH WALES (RIDLEY and LUSH, JJ.). Chester (2) Friday, July 5 | Swansea (2), Thursday, July 11. NORTHERN (DARLING, J., 2; BUCKNILL, J., 1). Manchester (2), Monday, July 1. a WARRINGTON,J. Farmer NEVILLE, J. ...... Beal PARKER, J.......... Borrer EVE, J............... Leach Bloxam Church. Goldschmidt Leach Synge Synge Bloxam Greswell Borrer Leach Greswell Goldschmidt Church..... Synge Saturday. Beal Farmer Greswell Goldschmidt Church Bloxam Synge Borrer. WHERE TO FIND YOUR LAW.-Being a Discursive Bibliographical Essay upon the various Divisions and Subdivisions of the Law of England, and the Statutes, Reports of Cases, and Text Books containing such Law, with Appendixes for Facilitating Reference to all Statutes and Reports of Cases, and with a Full Index. By ERNEST ARTHUR JELF, M.A., of New College, Oxford, Barrister-at-Law of the Honourable Society of the Inner Temple, and of the SouthF astern Circuit. Third Edition, greatly Enlarged, price 10s. 6d., ost free.-HORACE COX, "Law Times Office, Windsor House, Bream's-buildings, E.C.-[ADVT.] To surrender at the High Court of Justice, in Bankruptcy. CLARE, EDWARD JAMES FRANCIS (trading as E. Clare and Co.), Chiswellst, woollen merchant. June 19. COOPER, EDWARD GEORGE, Gipsy Hill, gentleman. June 18. To surrender at their respective District Courts. HOLMES, FRANK HENRY (trading as F. H. Holmos and Co.), Manchester, HERVEY, GEORGE EDWARD, Eastbourne, gas engineer. Ct. Eastbourne and JACKS, JACK (trading as Jacks Brothers), Shrewsbury, draper. JOHNSTONE, NELSON, Luton, medical practitioner. Ct. Luton MORGAN, THOMAS, late Carnarvon, chip potato dealer. Ct. Bangor. MORRIS, DAVID PARRY, Rhyl, traveller. Ct. Bangor. June 18. To surrender at their respective District Courts. BANKS, REGINALD SHEVILL, Snainton, nurseryman. Ct. Scarborough June 22 BROWN, WILLIAM HENRY, Pontypridd, builder. Ct. Pontypridd, Ystrady. fodwg, and Porth. June 18. BIRD, CHARLES ERNEST (trading as the Liver Sawdust Company). Liver pool, wood wool merchant. Ct. Liverpool. June 21 BRETTINGHAM, RICHARD EDWARD NOEL, Colchester, insurance inspector Ct. Colchester. June 21. COHEN, JULIA (trading as J. Black), Bootle, house furnisher. Ct. Liver pool. June 22. COLE, OWEN, Little Downham, late farmer. Ct Cambridge. June 22. CATLING, JOHN ROBERT, late Westcliff-on-Sea, advertising representative. HUGHES, ROBERT, Llanynghenedl, farmer. Ct. Bangor. June 19. HUXLEY, OLIVER, Ealing, consulting engineer. Ct. Brentford. June 21. REYNOLDS, WILLIAM BEDDOE, Berrington, farmer. Ct. Shrewsbury. ROBERTS, ARTHUR, Norwich, plumber. Ct. Norwich. June 21. TASKER, JOHN (trading as Morgan and Tasker), Bristol, tobacco dealer. WALTERS, CHARLES, Eastleigh, cycle dealer. Ct. Southampton. June 21. ADJUDICATIONS. GAZETTE, JUNE 21. ADAMS, WILLIAM EVANS JAMES, Fenchurch-st, tailor. Ct. High Court. June 18. BAKER, WILLIAM (trading as William Baker and Son), Halifax, baker. Ct. Halifax. June 18. CLARE, EDWARD JAMES FRANCIS (trading as E. Clare and Co.), Chiswell st, woollen merchant. Ct. High Court. June 19. CRANE, THOMAS, Mincing-la. Ct. High Court. June 18. COOPER, JAMES SYDNEY, Salford, physician. Ct. Salford. June 18. CLARK, JOHN RIMINGTON, Kirkby Stephen, miller. Ct. Kendal. June 18. June 17. EATON, MONTAGUE; EATON, VICTOR; and EATON, MADELINE (trading as John Eaton and Co.), Birmingham, gas fittings manufacturers. Ct. Birmingham. June 18. HIRSHORE, BARNETT (described in the receiving order and trading as B. Goldstein and Co.), Commercial-rd, Whitechapel, mantle maker. Ct. High Court. June 19. HARBOURNE, HENRY JOHN, Worcester, boot maker. Ct. Worcester. June 19. HOLDER, FRANK, East Grinstead, jobbing carpenter. Ct. Tunbridge Wells. June 18. HORTON, WILLIAM HENRY, Manchester, motor engineer. Ct. Manchester. June 18. LUMLEY, ALFRED, June 15. Norton-on-Tees, gardener. Ct. Stockton-on-Tees. LEWIS, JOHN WILDSMITH (trading as Dorken and Co.), Ross, baker. Ct. Hereford. June 19. LYALL, ROBERT HENRY, Nelson, clerk in holy orders. Ct. Burnley. June 18. MILLOTT, JAMES, Mansfield, painter. Ct. Nottingham. June 18. MORGAN, THOMAS, late Carnarvon, chip potato dealer. Ct. Bangor. June 18. NORTON, WILLIAM, late Upper East Smithfield, coffee-house keeper. Ct. Chelmsford. June 19. POGOSE, NICHOLAS MARCAR (described in the receiving order as Nicholas PRESLEY, RAYMOND LIONEL, Bridgwater, watchmaker. Ct. Bridgwater. ROGERS, RALPH STANLEY, South Norwood, motor dealer. Ct. Croydon. June 18. ROUND, BENJAMIN BERT, Holly Hall, grocer. Ct. Dudley. June 17. ROGERS, FREDERICK GARIBALDI, New Burlington-pl, Regent-st, dealer in motor-cars. Ct. High Court. June 18. SIDEBOTTOM, WALTER, late Clayton-le-Moors, chemist. Ct. Blackburn and Darwen. June 19. SKEARS, WILLIAM WOODWARD, Northampton, grocer. Ct. Northampton. June 18. SHACKLOCK, EVERARD, East Kirkby, retired butcher. Ct. Nottingham. June 18. TEMPLEMAN, THOMAS, Bridgwater, bootmaker. Ct. Bridgwater. June 17. Ct. WODEHOUSE, FRANCIS OAKELEY, Queen's Club-ter, Kensington, assistant claims manager Great Northern Railway. Ct.. High Court. June 18. WHITFIELD, GEORGE JOHN, Birmingham, butcher. Ct. Birmingham. June 17. WALKER, HARRY JAMES (trading as G. B. Walker and Son), Bristol, coach builder. Ct. Bristol. June 18. WATCHORA, ROBERT, late Owston Ferry, taker. Ct. Lincoln. June 17. WINSTANLEY. LUKE, Altrincham, tobacconist. Ct. Manchester June 19. WOOSTER, WILLIAM (trading as Wooster and Sons), Bournemouth, baker. Ct. Poole. June 19. WOOD, THOMAS, Cheadle, ironmonger. Ct. Stockport. June 17. Amended notice substituted for that published in Gazette, June 7. BAKER, FREDERIC THOMAS, Glasshouse-st, gunmaker. Ct. High Court. June 4. GAZETTE, JUNE 25. BANKS, REGINALD SHEVILL, Snainton, nurseryman. Ct. Scarborough. June 22. June 20. BUMBY, WILLIAM, Thirsk, grocer. Ct. Northallerton. BROWN, WILLIAM HENRY. Pontypridd, builder. Ct. Pontypridd, Ystradyfodwg, and Porth. June 18. BIRD, CHARLES ERNEST (trading as the Liver Sawdust Company), Liverpool, sawdust contractor. Ct, Liverpool. June 22. BRETTINGHAM, RICHARD EDWARD NOEL, Colchester, insurance inspector. Ct. Colchester. June 21. COHEN, JULIA (trading as J. Black), Bootle, house furnisher. Ct. Liverpool. June 22. CATLING, JOHN ROBERT, late Westcliff-on-Sea, advertising representative. Ct. Chelmsford. June 21. DUNDAS, SIR LORENZO G. DUNDAS-, East Molesey. Ct. Kingston, Surrey. June 21. FINLAY, HENRY, St. Helens, brewer. Ct. Liverpool. June 20. FENNELL, EDWARD FENNER, Reading, farmer. Ct. Reading June 20. HANDFORD, SAM, Manchester, consulting engineer. Ct. Manchester. June 20. HAYES, MARY ANN, Sedgley, grocer, widow. Ct. Dudley. June 20. HERVEY, GEORGE EDWARD, Eastbourne, gas engineer. Lewes. June 22. Ct. Eastbourne and HEAPS, JOHN, and HEAPS, ROBERT (trading as John Heaps and Son), HUGHES, ROBERT, Llanynghenedl, farmer. Ct. Bangor. June 19. REVILL, WILLIAM, Conisborough, butcher Ct. Sheffield. June 21. SIMS, ERNEST (trading as Hughes, Sims, and Bunn). Teddington, auctioneer. Ct. Kingston, Surrey. June 20. TIMMIS, ROWLAND, Stoke-on-Trent, plumber. Ct. Stoke-upon-Trent and Amended notice substituted for that published in Gazette, June 21. BIRTHS, Ct. West Bromwich. MARRIAGES, AND DEATHS. MARRIAGES. It is not too much to say that "The Laws of England" is fast becoming the Recognised Authority on English Law. Year by year it has risen in the estimation of the Profession. It is found to stand the greatest test of all-the test of time! By means of Cumulative Annual Supplements (every paragraph in the text of the work and the Supplements bearing corresponding numbers) each statement in "The Laws of England" is automatically brought up to date. The work is thus continuously abreast of the changing law. The only question that remains, therefore, is this-When are you subscribing to this work?—this year or next year? By subscribing now you are having the use of the volumes, and suitable terms can be made for payment of those volumes aiready published and for the remainder which will shortly appear. Let the set grow with your practice. There can be little doubt but that these volumes are the ones 694 702 EDITORIAL TOPICS AND LEADING 691 226 703 ANGLO AMERICAN TELEGRAPH COMPANY (Second Appeal).—Tele-. graph messages-Account SUPREME COURT OF JUDICATURE. COURT OF APPEAL. ATTORNEY GENERAL (at the relation of the Glamorgan County Council) v. PRICE.-Charity.. BYAN 0. HARTLEY.-Employer and Workman-Accident- Compensation-No weekly payments.. POPPLE v. FRODINGHAM IRON AND STEEL COMPANY.-Employer and workman-Accident- Compensation- Agreement as to total incapacity SCHWARTZ v. INDIA RUBBER, GUTTA PERCHA, AND TELEGRAPH WORKS LIMITED.-Employer and workman -Death caused by accident-Compensation-Claim by dependant 706 Re GENERAL MOTOR CAB COMPANY LIMITED.-Company Reconstruction-Scheme of arrangementSanction of court PARRY V. OCEAN COAL COMPANY LIMITED.-Employer and workman -Death of workman. JENKINS v. TAFF VALE RAILWAY COMPANY.-Lord Campbell's Act (9 & 10 Vict. c. 93), s. 2-Pecuniary loss by death of deceased ROBINSON v. FENNER.-Foreign judgment-Contract induced by fraud UMSINGA.Admiralty Collision-River Thames-Thames Bylaws 1898, arts. 4, 14 722 THE .... 709 713 ... FOREIGN, AND COLONIAL LAW-Australian Letter 238 GENERAL INTELLIGENCE. Judicial Character The as Male by Creditors under 22 & 23 Vict. c. 35 215 LAW SOCIETIES.-The Law Society's Land Transfer 243 730 731 KING'S BENCH DIVISION. DUKE OF BEAUFORT (app.)_v. COMMISSIONERS OF INLAND REVENUE (resps.).-Revenue ........................................................ 733 BIRTHS, MARRIAGES, AND DEATHS ... 216 The Law and the Lawyers. To Readers and Correspondents. All communications must be authenticated by the name and address of the writer, not necessarily for publication, but as a guarantee of good faith. Anonymous communications are invariably rejected. All communications intended for the Editorial Department should, in order to prevent delay, be addressed to the "EDITOR OF THE LAW TIMES.' Any contributions that may be sent on approval will be carefully considered by the Editor; but no responsibility whatever can be accepted in respect thereof, although, if unsuitable, every effort will be made to return them, provided that a stamped addressed wrapper is inclosed for that purpose. The copyright of all contributions (including reports paid for) shall belong to the proprietors of the LAW TIMES, together with the right of republication in any form they may think desirable. Apart from any express agreement that may be made, contributions are only received and considered on these conditions. Advertisements, orders for papers, &c., should be kept distinct, and TO SUBSCRIBERS.-PREPAYMENT TERMS OF SUBSCRIPTION. Business in the King's Bench. THE position of the King's Bench Division during the present week can only be described as lamentable. Apart from the two judges constituting a divisional court for civil paper on the first four days of the week and Mr. Justice HAMILTON in the Commercial Court, the In addition business has practically been at a standstill. to those mentioned above, the following was the available strength for this division on each day this week: Monday-Four judges (one in chambers). Tuesday-Three judges (one in chambers). Thursday-One judge in chambers. Friday-One judge in chambers. Many special and common jury actions set down in April are unheard, and the non-jury list is steadily filling again. The Crown paper is still untouched, and it looks more than probable that many actions will have been down for hearing for six months before they are disposed of. The unfortunate indisposition of Lord ALVERSTONE and that of Mr. Justice DARLING only serve to accentuate the absolute want of any reserve of judicial strength. Additional Judges. WE are not surprised that the outcry against this state of affairs, to which we have drawn attention for some time past, should at last have become general. Mr. Justice BRAY, at the Nottingham Assizes, in his charge to the grand jury, referred very forcibly to the matter, pointing out that the position was not the fault of the judges, who had strongly represented the absolute necessity of filling the places of the late Mr. Justice GRANTHAM and of Mr. Justice LAWRANCE. We have no hesitation in saying that the inaction of those in authority, having regard to the experience of recent years, is an absolute scandal, and clearly points to complete indifference to the proper administration of justice in those quarters. Having regard to the additional duties that have been placed upon the King's Bench judges, the increase of two should be made a permanency, and a position like the present, with its accompanying denial of justice, ought not to be made a condition precedent to the filling of the vacancies. Land Transfer. WE would call our readers' attention to the observations by the council of the Law Society which we publish this week (post, p. 243), upon the "memorandum on the facilities afforded by the Land Transfer Acts for cheapening and simplifying dealings with land": (see ante, p. 114). As we pointed out before, this document was more remarkable for what it omitted to state than for what it contained, and the careful criticism of the council sheds strong light upon the misleading nature of this latest form of official advertisement. For the first time in the history of modern law a thoroughly representative set of landowners of every class in society have been exhibited buying and selling and mortgaging in town and country with complete security with no trouble or delay, and at a mere fraction of the cost usually incurred, and mostly without any professional help. No wonder they are in favour of the Act and desire its immediate compulsory extension all over the country. In contrast to this the following extract from the evidence given by him before the commission is not without interest, and affords a somewhat curious example of official forgetfulness. It is to be found in vol. 2 of the evidence and is as follows : : Q. 12,015.-Lord St. Aldwyn: I do not at all want to minimise the importance of the evidence we have received in favour of the system, but I do think you go too far when you claim it as representing preponderating opinion of the landowning classes. A.-Sir Charles Brickdale: I understand what you mean, and I think I ought to admit that in that sense the body of witnesses is not completely representative. London Sessions House. How far the proceedings this week in the London be said to mark some progress County Council may towards the provision of proper accommodation for the London Sessions, it is really impossible to say. First the council and then the corporation bring up reports which are considered and sent back or adopted, and for how many more years these stages of negotiation and discussion are likely to go on cannot be foreseen. Two things are clear however, firstly, that the existing premises at Newington are quite inadequate, and secondly, that vested interests have proved too strong to allow the proper solution of the question, namely, that the trial of all the criminal business of London should be merged at the Central Criminal Court. As this has proved impossible we hope that at any rate the next generation will see the provision of a new courthouse for the sessions. TRUSTEES' DUTIES UNDER THE FINANCE ACT 1910. ANY case which throws light upon the Finance Act 1910 will be welcomed with interest, and therefore the decision of the Court of Appeal in Re Knollys' Trusts; Sanders v. Haslam (106 L. T. Rep. 421; and, noted on appeal, ante, p. 206) is worthy of special notice. The point at issue was, shortly, the duty of the trustees of a settlement to check the provisional valuations of the land made by the commissioners; it may not be worth while for the tenant for life to adopt this course, and the important question arises as to whether the trustees are called upon to do so in the interest of the remainderman, in the absence of the consent of the tenant for life. It will be remembered that the three kinds of duty on land which can be levied under the Act are 66 increment value duty," "reversion duty," and " undeveloped value duty." It is the first mentioned which is chiefly of interest in this connection, for obviously, if the land is valued at too low a figure, there is a strong probability that at the next "transfer" the price given will show a considerable increase on the commissioners' valua tion, and increment value duty at the rate of £1 for every complete £5" increment " will become payable. This may not affect the tenant for life under the settlement, but the remainderman may be seriously prejudiced. The method of valuing the land and securing notice of the valuation and the rights of the owners will be found in sects. 26 and 27 of the Act. 66 66 'Any owner of land and any person receiving rent in respect of any land" must, on notice being given by the commissioners, furnish a return, containing particulars for the purpose of the valuation. The valuation is then made and served on the owner of the land." If the owner considers that the total or site value as stated in the provisional valuation is not correct, he may within sixty days give notice of objection, stating his grounds and the amendment he desires: if the commissioners do not then decide satisfactorily to the objector, the latter has a further right of appeal. Sect. 27, sub-sect. 5, adds that any person "not being an owner" may apply to the commissioners for a copy of the valuation before it is finally settled, and then has the same rights to object as the owner. In the definition clause (sect. 41) the expression "owner" is defined as the person entitled in possession to the rents and profits of the land in virtue of any estate of freehold, except that where land is let on lease for a term of which more than fifty years are unexpired, the lessee under the lease, or, if there are two or more such leases, the lessee under the last created underlease shall be deemed to be the owner instead of the person entitled to the rents and profits as aforesaid. B. In the case under discussion A. had, in 1886, settled certain hereditaments on trust for B. for life, and after her death on trust for C., and then for C.'s first and other sons successively in tail. C. died in 1901; in 1902 D. (C.'s eldest son) executed a deed barring the estate tail in the settled property; but B., who was then tenant for life, declined to concur in the then deed In 1911 the commissioners for the purposes of the Finance Act 1910 made their provisional valuation of the settled lands, and served copies upon the trustees of the settlement, and upon (the tenant for life). On the 12th Sept. 1911 D. applied to the commissioners for a copy of the provisional valuation with a view to object to its amount. He then took out a summons against B. (the tenant for life) and the trustees, asking that they should be directed to obtain a valuation of the land in order to check the valuation made by the commissioners. A large part of the settled property consisted of perpetual ground rents secured on freehold property, the leases of which would not fall in until 1977, and it was pointed out that no reversion duty would be payable until then. It appeared evident, however, that the question of "increment duty" would arise every time the property was sold. There was no direct evidence that the provisional valuations were too low, but evidence was given by qualified surveyors that in many other cases which had come before their notice the valuation of the commissioners had been successfully disputed, and had been raised in consequence. |