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by way of ridicule the thoroughness of its defeat. Since 1888, divisions frivolously claimed can be disposed of summarily. By Stand. ing Order No. 30, passed on the 29th Feb. 1888, the Speaker or the chairman, if in his opinion a division is frivolously or vexatiously claimed, may take the vote of the House or committee by calling upon the members who support and who challenge his decision to rise successively in their places, and he therefore, as he may think fit, either declares the determination of the House or the committee, or names tellers for a division. In case there is no division, the number of the minority who have risen is declared from the Chair, and their names, having been taken down in the House, are printed with the lists of divisions, but the record of these names is not numbered in the list as if it were a division. This Standing Order, which has very rarely been put into operation, did not apply to the division on the third reading of the Bill on the 8th inet, which was not frivolously or vexatiously claimed, but insisted on, a question of principle being involved, as is clearly shown by the report of the discussion.

Provisions of a Bill introduced into the French Chamber are, to say the least, novel, for it is proposed to levy a substantial tax on proprietors or tenants of houses in Paris situated in thoroughfares through which the processions passed on the occasion of the fête de la Victoire. The proposed measure is introduced by MM. Ajam and Laurent Eynac, who in their exposé des motifs say that" there is no doubt that property owners and tenants of houses situated on the route of the cortège of the fête de la Victoire will, on the occasion of the fête, realise some considerable profits by letting their balconies and windows to sightseers. It cannot be considered that a profit which is obtained without any personal effort on the part of the owner or tenant is just; in fact, it only amounts to an exploitation of the gloire nationale." The translation of the proposition de loi is as follows: "Art. 1.-The profits arising from the letting and subletting of windows and balconies of houses, situated in Paris, upon the official route of the fêtes de la Victoire, will be assessed with a tax of 80 per cent. of the gross yield. Art. 2.-The beneficiaries and their contracting party shall within eight days, to count from the 15th July, declare, at the mairie of the arrondissement, where the building is situated, the sums which they have received or paid. The collection of this tax shall be in the manner provided for the collection of direct taxes. Art. 3.-Any false declaration will be punished by a fine equal to three times the amount of the ascertained discrepancy. Art. 4.-The sum rece ved from this tax will be divided between the societies for assisting former combatants or their families, according to rates to be decided by the administration publique." Two days later the Chamber,'467 members being present, adopted the Bill unanimously. The report read by M. André Paisant, in the name of the commission de législation fiscale, offers material for reflection beyond the boundaries of France, as the following extract from the Journal Officiel which contains the full report shows: "At this hour of high prices and high rentals one would hive desired that the grandeur of a spectacle, ever to be remembered, should have called forth a sentiment other than that of lucre or vanity. And many are of opinion that the Government should have requisitioned upon the whole route, through which the troops pass, windows in each house for the use of wounded troops, and for the widows and orphins of the war. Many thought that the great majority of proprietors would, of their own accord, have made the suggestion and acted upon it, and would have received into their houses those who had suffered to protect and save their wealth for them. By so doing they would have proved that they were not unworthy of the great sacrifices which had been made by the nation as a whole. Possibly this measure will bring to those who have yielded to the temptation of lucre a clearer perception of their duty and the means of fulfilling it. It affirms before the whole country that speculation is always an immoral and reprehensible act; it becomes intolerable when it seizes for a pretext a victory which cost so much blood and caused so many tears. Notwithstanding that the result desired will only be acquired in part, yet the protesta ion of the Chamber will at least place on record that the fête of our flags and our reconquered provinces and our victorious arms is a spectacle which should be participated by all France otherwise than by the payment of bank notes." The text of the Bill was slightly amended in the Chamber, the effect being to punish a refusal to make a declaration of the sums paid or received by a fine of from 500 francs, or £20, to 5000 francs, or £200, in addition to triple the sum ascertained to be due to the State.

Lord Curzon in the House of Lords and Mr. Lloyd George in the House of Commons on the 3rd inst., in statements on behalf of the Government as to the terms of the Treaty of Peace, were in apparent contradiction but in latent harmony on the question of the control of Parliament over treaties Lord Curzon said that "under our Constitution the consent of Parliament was not required for the ratification of the treaty, but in a case like

this no Government would desire the ratification of such a tremendously important document unless it was approved by Parliament and had behind it the general consensus of public approval." Mr. Lloyd George in the House of Commons said: "It is unnecessary to obtain the ratification of Parliament to a treaty except in one or two particulars. The ratification is the ratification of the Crown, but there are certain provisions in the Treaty of Peace which it is necessary to obtain an Act of Parliament in order to enforce." These two statements have thus by anticipation been reconciled by Sir William Anson, writing twenty years ago: "Some engagements must be entered into, liabilities incurred, territory acquired or ceded, and a question arises in this form: No one but the King can bind the community by treaty, but can he always do so without the co-operation of Parliament? It would seem to follow from the general principles of our Constitution that a treaty which lays a pecuniary burden on the people, or which alters the law of the land, needs Parliamentary sanction. If it were not so, the King, in virtue of his prerogative, might indirectly tax or legislate without consent of Parliament. Lord Curzon's statement that no Government would desire the ratification of the Peace Treaty unless with the approval of Parliament is vindi. cated by the guarantee embodied in the Bill dealing with the Anglo-French treaty against unprovoked aggression by Germany. The guarantee given by the British Ministers to the French Government was expressly made subject to the approval of the Imperial Parliament, and the Bill will be confined to the giving of such approval. Mr. Lloyd George's statement that there are certain provisions in the Treaty of Peace for whose enforcement, quite independently of ratification, an Act of Parliament is necessary relates to the financial and commercial provisions of the Peace Treaty, such as those dealing with enemy debts and contracts for insurance, for which a Bill has been framed to confer necessary powers. The statements of Lord Curzon and of the Prime Minister are important evidence of the extension of the limitation placed by the development and practice of the Constitution on the power of the Crown, acting on the advice of Ministers, to make treaties without the express assent of Parliament. When in 1890 Queen Victoria was advised by her Ministers, in concluding a treaty for the cession of Heligoland, to make the cession conditional to the approval of Parliament, the invitation to Parliament to share in the exercise of the prerogative rights of the Crown, and there with to assume the responsibilities of the executive, was much criticised in debate, especially by Mr. Glad stone Mr. Balfour spoke of the question as being "in a nebulous condition," but asserted that eminent legal authorities consulted specifically had maintained the necessity for Parliamentary assent. Mr. Goschen admitted that the course taken by the Government was a departure from practice, and did not involve the proposition that "the assent of Parliament is indispensab e to treaty-making or even a cession of territory." The submission of the Peace Treaty to Parliament before its ratification, with Lord Curzon's statement that no Government would desire its ratification without the approval of Parliament, is virtually an admission that henceforth the assent of Parliament will be "indispensable to treaty-making," a result due to the substitution of open for secret diplomacy and to the registration and consequent publicity of treaties under the system established by the Covenant embodied in the League of Nations.

On the 8th inst. Mr. Rawlinson, K.C., moved, on the report stage of the Ministry of Ways and Communications Bill, the insertion of a proviso in clause 19 that there shall not be more than one Parliamentary Secretary of the Ministry. The Solicitor-General (Sir E. Pollock, K.C.) opposed the motion on behalf of the Government, and invited the House to come to a division. The proviso, however, was advocated by a very large number of members, on the ground that there was grave danger in the increasing the number of official members of the House, since such a course was a deterrent to the independence on which effective criticism depended. At a later stage of the discussion, Mr. Bonar Law, as Leader of the House, recognising the strength of the support accorded to Mr. Rawlinson's proposal, while acknowledging that the view of the Government was unchanged, stated that the decision would be left to the House of Commons "without Whips at all," thus conveying to members that the Government would not exercise its influence by making the question a matter of policy, but would place its disposal in the discretion of members, to be exercised independently of their allegiance or otherwise to the Administra tion. Mr. Rawlinson's proviso was accordingly carried by 165 as against 132 votes. The incident is not without significance as evidence of the existence in undiminished strength of the purpose of the House of Commons for many generations to limit the number of office-holders in that House, while fully admitting that the exclusion of all officeholders was wholly incompatible with the system of Parliamentary

66

Government. It has been stated, as an indication of the extent to which the House of Commons has guarded itself against the admitted evil of a great number of official members, that a student of the present-day code has traced on the statute-book, from the Revolution to the Reform Act of 1884, over 100 Acts specifying the persons whom electors must put on one side when choosing men to represent them in Parliament. The aim of the Rawlinson proviso was the placing of a limit on the number of placemen in the House of Commons. In 1742 a motion for leave to bring in a Bill "to limit the number of placemen in the House was not," Horace Walpole records, opposed, because out of decency it is generally supposed to pass the Commons and is thrown out by the Lords." The position of Parliamentary Secretary of the Ministry of Ways and Communications would, if established, be in the category of officers not technically under the Crown, which, therefore, carry no special disqualification for eligibility to the House of Commons. The fixed policy, however, of the House of Commons in limiting the number of place-holders may be thus realised. In the first Parliament of George L. there were 257 members of Parliament who held offices under the Crown. In the second Parliament of George II. there were 200 office holders in the House of Commons alone. In 1770 there were 192 office-holders in that House, but by 1800 the number of civil office-holders had been reduced to fifty-two, while in the first Parliament of George IV.-that of 1820-1826the utmost was 109, including every member of the House who was of the army or navy. Owing to the exigencies of the Great War entailing the creation of many new departments, there has been a great increase in the number of placemen in the House of Commons whose Parliamentary status has in many instances remained unaffected by the acceptance of offices, in some cases not technically offices under the Crown, and in other cases by the acceptance of offices excluded by special legislation for war_purposes from the operation of the provisions of the various Place Acts. The determination to limit the number of placemen in the House of Commons is in accordance with the best traditions of constitutional practice and morality.

GENERAL INTELLIGENCE

PRESIDENT POINCARE ON THE FUTURE OF DEMOBILISED LAWYERS.

Avocats of the Court of Appeal in Paris who have seen service at the front have formed a society on the lines of our once-familiar Balaclava gathering, and this was recently inaugurated with all the éclat associated with judicial and official patronage. The President of the Republic, M. Raymond Poincaré, presided, supported by M. Nail, the garde des sceaux ; the Procurator-General, M. Lescouvé; the Procurator of the Republic, M. Scherdlin; the Premier Président André; M. Servin, President of the Seine Tribunal; the President of the Tribunal of Commerce; the bâtonnier, M. Henri-Robert, with the whole council of the Ordre des Avocats; and the presidents of all the compagnies judiciaires.

Me. Henri Chatenet, the president of the society, who had been severely wounded, concluded a moving address thus: "In the presence of the illustrions avocat who has presided over the destiny of the country during this terrible trial, the former combatants of the grande famille judiciaire request the honour of being permitted to make a solemn oath (serment olennel). They promise io guard religiously the memory of their dead. They promise to maintain intact that affectionate solidarity which united them at the front, face to face with the Boche. They promise to bring to the accomplishment of the great civic duties which henceforth await them, an ardour equal to that which they dedicated yesterday in defence of the soil. You have wished us well Monsieur the President of the Republic and you, Monsieur le bâtonnier, with incomparable eloquence. You have exalted without stint our conduct in the past, and have expressed the confidence which you have in us for the future. Be assured, gentlemen. The former combatants of the Palais have laid aside their arms and have resumed the toga, but they still remain soldiers, more ardent than ever, under the ancient and sacred habiliments of the servants of the Law." M. Poincaré spoke in these terms: "I was profoundly touched when your young association offered me the presidency of this gathering. I feel myself, I must say, doubly unworthy of this ephemeral magistrature. During recent years I have laid aside the toga, but I have not carried the sword. Throughout the time that you have been valiantly fighting for France I have been detained at a post of observation and surveillance which I could not abandon. It was, it seemed to me, a trench of honour. Nevertheless, I assure you there were there labours, pre-occupation, and In such a position one has heavy responsibilities and sometimes is subject to attacks, the less agreeable since he is forbidden to reply." Then having traced the life of abnegation and sacrifice of the combatants during more than four years M. Poincaré proceeded: "In re-entering the Palais you will not find things altogether the same a formerly. The demobilised soldier generally is reinstated in bis employment; the cultivator if he do not belong to the devastated regions will find his land and his plough; for the shopkeeper there is the chance that during his absence his wife has kept the business going and retained the customers. The avocat, the doctor, and the avoué are, alas! among the less favoured. The fidelity of clients is not proof against a

Cares.

long absence, and a cabinet (consultation room) which has remained empty for more than fifty months is not filled easily. Each one has to recommence ; the work has to be redone, for the grain which he had sown has been carried away by the wind. It will be a crying and intolerable injustice if those who have helped to save the country have to suffer for the long duration of their services and their devotion, and I have no doubt that your reception at the Palais will rapidly ease your minds as to the future. It is needful, however, that everyone should assist you to renew the broken cords; it is to be hoped that in your cabinets and at the Bar, the remembrance of your brilliant actions, your decorations and the traces of your scars will recommend you to the pleaders, and the esteem of the judges; the administrations should honour themselves by joining you to their legal committees and thus give you that public security (cautiɔn) which you have merited. At the Palais you should receive notice and support; your seniors should feel proud to open the way for you, and prisoners should be drawn to you by the renown of your character and your conduct, recognising that they can never be more zealously defended than by the defenders of the country.

"That which I trust above all will help you is your desire to work in the forthcoming economic revival in France, victorious and rejuvenated. Shortly we shall pass beyond a period of uncertainty; yet the slowness of peace, succeeding the trials of war, leaves our minds undecided and unquiet. But we are nearing the end of this painful waiting, and, notwithstanding difficulties which we foresee, we cannot doubt that the country will soon return with eagerness to its interrupted labour. I receive the noble oath, gentlemen, which you have taken before the representative of France, but for me it was superfluous. I knew your sentiments. I know you will continue to show that example of energy and tenacity. It is a great deal to have conquered; it is a great thing for you to have accelerated the peace. But the victory will be vain and the peace sterile if France do not find with the one and the other security for labour, inclination for action, and confidence in her destiny. You are those who have no desire to fold the arms after battle, considering your work accomplished. Set yourselves, all of you, to this work strenuously and joyfully. It is our collective efforts which will ensure in the future our national prosperity." The President of the Republic then drank to the "Association des ancients combattants du Palais," that their future success might crown in peace time their exploits in war.

COUNTY COURTS.

Ar the Court at Buckingham Palace, the 11th day of July, 1919. Present, the King's Most Excellent Majesty in Council.

Whereas it is enacted by the County Courts Act, 1888, that it shall be lawful for His Majesty by Order in Council, amongst other things, from time to time to alter the place of holding any Court, and to order by what name, and in what towns and places, a Court shall be held in any district :

Now, therefore, His Majesty is pleased, by and with the advice of His Privy Council, to order, and it is hereby ordered, as follows:

(1) The County Court of Monmouthshire held at Tredegar shall be held at Abertillery as well as at Tredegar, under the name of the County Court of Monmouthshire held at Tredegar and Abertillery, (2) This Order shall have effect from the Ist day of September, ALMERIC FITZROY.

1919.

HEIRS-AT-LAW AND NEXT OF KIN. KINSMAN (John), St. Austell, Cornwall, who died Jan, 24, 1918. Persons claiming under an inquiry as to who upon his death became beneficially entitled to any real or personal estate of his as to which he died intestate, and, if any have since died, who are their legal personal representatives, to come in, by Feb. 5, 1920, at chambers of the Judge, Room 710, Royal Courts of Justice. Hearing Feb. 11, at 11.30, at said chambers, Room 706. SANDILANDS (Joseph), son of William Postlethwaite Sandilands, or if he died after Oct. 3, 1897, his legal personal representative claiming under inquiries made in the matter of the trusts of the marriage settlement, dated Nov. 23, 1875, of William Postlethwaite Sandilands, and in an action, Sandilands v. The Public Trustee, to come in, by Oct. 20, and prove their claims at chambers of Sargant and Younger. JJ., and enter their names at Room 299, Royal Courts of Justice. Hearing Oct. 24, at 12, at said chambers, Room 297.

APPOINTMENTS UNDER THE JOINT STOCK
WINDING-UP ACTS.

NOTICES OF APPEARANCE AT HEARING MUST REACH THE SOLICITORS BY 6 P.M.
ON THE DATE GIVEN, UNLESS OTHERWISE STATED.
DONCASTER PAPERSTAINING COMPANY LIMITED.-Creditors to send in, by
Aug. 9, to W. Bolton, 46, Pall-mall, Manchester.
GODFREY SWAN PHILLIPS LIMITED.-Petition for winding-up to be heard
July 29, at Royal Courts of Justice. Lawrence Jones and Co.,
4, St. Mary Axe, E.C. 3, sols. for pets. Notices of appearance by
July 28.

J. T. HOWARTH LIMITED.-Creditors to send in, by July 31, to E. J.
Wolstenholme, Crown-chmbrs, 36, Yorkshire-st, Rochdale.
LONDON AND COSMOPOLITAN INVESTMENT COMPANY LIMITED.-Creditors to
send in, by July 21, to E. G. Evans, 3, London Wall-bldgs, E. C. 2.
LOUVAIN SPINNING COMPANY LIMITED.-Creditors to send in, by Aug. 15,
to H. W. Pownall, Coniston, Westgate, Hale, Cheshire. V. B.
Parker, Manchester, sol. for liquidator.

MORLEY CLOTH FINISHING COMPANY LIMITED.-Creditors whose claims have not been admitted to send in forthwith, or by July 31, to D. Webster. Bruntcliffe-la, Morley. E. O. Wooler, Burrows, and Burton, Morley, sols. to liquidator.

NORMAN THOMPSON FLIGHT COMPANY LIMITED.-Creditors to send in, by July 22, to W. R. Clemens, Alderman's House, Alderman's-walk, Bishopsgate, E.C. 2.

THOMPSON AND GINGELL LIMITED.-Petition for winding-up to be heard July 22, at Royal Courts of Justice. Munns and Longden, 4B, Frederick's-pl, Old Jewry, E.C. 2, sols. for pet. Notices of appearance by 5 on July 21.

CREDITORS UNDER ESTATES IN CHANCERY.
LAST DAY OF PROOFS.

JARVIS (Walter), Bedford. Sept. 17; P. N. Binns, of Conquest, Clare,
and Binns, sols., Bedford. Oct. 14; Astbury, J., at 11.30.
WADE (Helen Anna), Ryde. Oct. 1; J. Fantell, of Fantells, sols., Ryde,
I. of W. Oct. 21; Judge in Chambers, Room 704, Royal Courts of
Justice, at 11.30.

WIGHT (Edgar), Fresh Wharf. E.C.; Bedford Court-mans, W.C.; and
Brighton. Sept. 25; A. Moss, of Foyer and Co., sols., 26, Essex-st,
Strand, W.C. 2. Oct. 16; Peterson, J., at 12.30.

COUNTY COURTS JURISDICTION.

JAMES (Jane), New Quay. Aug. 6; Registrar, Aberystwyth County Court. Aug. 13; Registrar aforesaid.

CREDITORS UNDER 22 & 23 VICT. c. 35.

LAST DAY OF CLAIM AND TO WHOM PARTICULARS TO BE SENT.
ACKLOM (Henry Ellison), Bournemouth. Aug. 16; Wilkinson and Butler,
St. Neots, Hunts.
ANTCLIFFE (Frederick George), Tooting. Aug 27; Barclay's Bank
Limited, Trustee Dept., 3, Bank-bldgs, Lothbury, E.C. 2. Sols.,
Durrant, Cooper, and Hambling, 70-71, Gracechurch-st, E.C. 3.
ALLEN (Cornelius), Forest Hill. Sept. 1; Marson and Toulmin, 1, South-
wark Bridge-rd, S. E. 1.
ALDWORTH (Clara), Fulham. Aug. 7; O. Hanson and Smith, 44, Ham-
mersmith-rd, W. 14.

ANDERSON (Lucy Lily), Hammersmith. Aug. 10; Tyrrell, Lewis, and
Co., 2 and 3, Albany Court-yd, Piccadilly, W. 1.
BARBIERI (Umberto Luigi Ernesto), Santa Guiletta, Pavia, Italy.
Aug. 11; Kingsbury and Turner, 369 and 371, Brixton-rd, SW 9.
BELL (Isaac), Liverpool. Aug. 15; Shakespeare, Badger, and Badger,
Liverpool.

BRADLEY (Rev. William Henry), Chapel Hill, Margate. Aug. 1; W. F.
Wilson, Margate.

BATES (John Joseph Oram), Forest Gate. Aug. 27; Barclay's Bank Limited, Trustee Dept. 3. Bank-bldgs, Lothbury, E.C. 2. Sols., Durrant, Cooper, and Hambling, 70-71, Gracechurch-st, E.C. 3. BARNEY (John Douglas), Fareham. Aug. 15; Warner and Son, Fareham. BABINGTON (Anna Maria), Cambridge. Aug. 11; Lee and Pembertons, 44, Lincoln's-inn-filds, W.C. 2.

BRANWOOD (James), Liverpool. Aug. 15, Bartlett and Son, Liverpool. BRITTAIN (James Henry), Newcastle-upon-Tyne. Aug. 11; Criddle and Ord, Newcastle-upon-Tyne.

BURROW (George), Badgworth. Aug. 18; J. A. March and Son, Axbridge,

Somerset.

BOOTIMAN (Mary Ann), Sheffield. Aug. 10; W. S. Young, South Shields. BOOTIMAN (John Smith), South Shields. Aug. 10; W. S. Young, South Shields.

BORISSOW (Augustus), Bournemouth. Aug. 25; Kirby, Son, and Atkinson, Harrogate

BORMAN (Sarah Rosamond), Southborough. Aug. 1; Freer and Brown, Tonbridge.

BURGESS (Thomas William), Great Grimsby. Aug. 15; J. Barker, Great Grimsby.

BREWIS (Samuel), Blackhill, Durham. Aug. 5; Welford and Jackson, Consett.

BRIDGER (Marianne), Southampton. Aug. 18; Stephens and Locke. Southampton.

BULL (John), Bromley. Aug. 11; Cooper, Bake, Roche, and Fettes, 6-7, Portman-st, Portman-sq. W. 1.

BURSLAM (Lily Rebecca), Chorlton-on-Medlock. Aug. 11; Deputy Public Trustee, Manchester.

BUTTERY (Albert Willie), Tillington. Aug. 12; Morgan and Co., Stafford.

BUTTERFIELD (Mary), Allerton Bywater. July 31; Wilson and Schofield,
Castleford.

BRANWOOD (Ann), Wrentham. Aug. 15: Bartlett and Son, Liverpool.
CHAPLIN (Nugent), Lincoln's-inn-flds. W.C., and Bourne End. Aug. 19;
Valpy. Peckham, and Chaplin, 19. Lincoln's-inn-fids, W.C. 2.
CAIRNS (Edward), Sunderland. Aug. 16; G. S. Lawson, Sunderland.
COATES (Andrew), Trimdon Grange, Durham. July 29; Harrison and
Son, West Hartlepool.

CORKILL (Robert), Kensington, Liverpool. Aug. 22; Cleaver, Holden, and Cleaver, Liverpool.

COULTART (Emma Willis), Harringay. Aug. 18; J. H. Milton, 1, Verulam-bldgs, Gray's-inn, W.C.

CALDWELL (Col. Robert A.M.S.). Tunbridge Wells.

Knight and Co., 1, Queen Victoria-st, E.C. 4.

Aug. 13; A. C.

DAWKES (Henry), Wimbledon. Aug. 12; Becke, Green, and Stops, Northampton.

DAVIS (John). High Barnet. Aug. 31; J. H. Mote and Son, 11, Gray'sinn-sq. W.C. 1.

DAY (Susannah, otherwise Annie Susannah), Balham, late of Warlingham. Aug. 30; Keene, Marsland, Bryden, and Besant, 15, Seethingla, E.C. 3.

DUNCAN (Phoebe Linton), Islington, N. Aug 31; D. F. Cooke, 17. Coleman-st. E.C. 2.

DUNN (Dame Sarah Elizabeth). Phillimore-grdns, W. Aug. 20; Neish,
Howell, and Haldane, 47, Watling-st, E.C. 4.

Advances upon Stocks and Shares will be
entertained upon favourable terms by the

LEGAL AND GENERAL LIFE ASSURANCE SOCIETY.

The transactions can be carried out expeditiously and cheaply, and full particulars will be sent upon application to

No. 10, FLEET STREET, LONDON, E.C. 4.

EARL (Eliza Elizabeth Ann), Peckham, S.E. Sept. 1; E. R. Carr, 17,
Harp-la, E.C.

ELLIS (Mary Ann), Oyer. Sept. 1; A. and J. E. Fletcher, Northwich,
Cheshire.
ENTWISTLE (Albert Edmund Grimshaw), Southport. Aug. 7; F. S.
Rhodes and B. Jones, Manchester.

EYRE (William Francis Brake), Cottingham. Aug. 1; Payne and Payne,
Hull.

FORLONG (Alice Maude), Selworthy. Aug. 31; Lewis and Lewis, Ely-pl.
E.C. 1.
FRANCEYS (Arthur), Southport. Aug. 14; North, Kirk, and Co., Liver-
pool.
FROST (William Henry), Claughton-on-Brock. Aug. 22; R. Innes, Man-
chester.
GOTTWALTZ (Private Charles Raymond), Scots Guards, and Wellington
Barracks. Aug. 11; Peacock and Goddard, 3, South-sq, Gray's-inn,
W.C. 1.
GOLBY (Albert James), Walsall. Aug. 16; C. and S. Loxton, Walsall.
GILL (Thomas Joseph), Malvern Wells. Aug. 15; Farrar and Co., Man-
chester.

GLADDISH (Catharine), Whitchurch. Aug. 16; Powell, Jarvis, and Co.,
Newtown, North Wales.

GLADDISH (William), Bridgend. Aug. 16; Powell, Jarvis, and Co., Newtown, North Wales.

GLADSTONE (Walter Longueville), Broad Green. Aug. 20; Gibbons, Arkle, and Darbishire, Liverpool.

GRAHAM (Michael), Longridge. Aug. 16; Marsden and Dury, Preston.
GRIFFITHS (Anne), Builth Wells. Sept. 1; H. V. Vaughan, Builth.
HUGHES (Second Lieut. John Walter), H.M. Army, and Hampden,
Eastbourne. Sept. 1; Andrew, Wood, Purves, and Sutton, 8-9, Great
James-st, Bedford-row, W.C. 1.

HEALD (Thomas), Tanworth-in-Arden.
Warrington.

Aug. 18; R. Davies and Co.,

HOLIDAY (Emily Mary), Summertown, Oxford. July 25; Linnell and Murphy, Carfax, Oxford. HOLMES (James). Russell-sq, W.C., and Loughton. Aug. 8; S. Evans and Co., 20-22, Theobald's-rd, Bedford-row, W.C. 1. HOWARD (Alfred). Southend-on-Sea, and Shoreditch. Aug. 15; Rundle and Hobrow, St. Margaret's House, 9, Ironmonger-la, Cheapside, E.C. 2.

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JONES (Annie), New Moston. Aug. 9; Rylance and Sons. Manchester. JONES (Mary), East Cowes and Cowes. Aug. 30; W. J. Bailey, Newport, I. of W.

JONES (Thomas), late care of Chartered Bank of India, Bishopsgate,
E.C., having a permanent residence at Thatched House Club, St.
James's-st, S.W. 1. Aug. 20; W. P. Richardson, 123, Cannon-st,
E.C. 4.
Oct. 8;

KING (Lieut. John Rose), West Yorkshire Regiment, M.C.
Clarke, Calkin, and Son, 25, John-st, Bedford-row, W.C. 1.
LEES (Herbert), Birkdale. Aug. 15; C. Lord, Manchester.
LERWILL (Mary Ann), Gloucester. Aug. 11; H. W. Grimes, Gloucester.
LONG (Edward Samuel), Whitehaven. Aug. 7; J. R. Thompson, White-
haven.

LOWE (Edward Ludwig), Whalley Range. Aug. 16; Jackson and Newton,
Manchester.

LUDLOW (Victor Ethelbert), Waverley, New South Wales. Aug. 15;
Neave, Morton, and Co., Outer Temple, 222, Strand, W.C. 2.
LEVILLY (Charles Peter), Nice, France. Aug. 12; Reynolds and Son, 7,
Arundel-st, Strand, W.C.

LLOYD (William), Ruyton-of-the-Eleven-Towns. Sept. 10; W. Roberts-
Jones, Oswestry.
LONG (Ernest Leslie). Leichhardt, Sydney, New South Wales. Aug. 25;
H. P. Russell, Bexley Heath, Kent.

LANGDON (Thomas), Filey. Aug. 15; F. Westwood, Filey.
MARR (Francis), Windermere. Aug. 15; Nield and Milligan, Liverpool.
MCILWRAITH (Frederick William), Maidenhead. Aug. 12; Maddison,
Stirling, and Humm, 13, Old Jewry-chmbrs, E.C.

MILNE (Thomas), Rochdale. Aug. 30; Hartley and Son, Rochdale. MONTGOMERY-MOORE (Gen. Sir Alexander George, K.C.B.), Upper Norwood. Aug. 31; Scott, Bell, and Co., 15, Queen-st, Cheapside, E.C. MANNING (Frank George), Richmond, Surrey. Aug. 16; J. Warburton, 70. Gracechurch-st, E.C. 3.

MORRISON (Lieut. James William Sutton, M.C.), 4th Hussars, und Faceby, Northallerton. Aug. 11; Trotter, Bruce, and Loft, Bishop Auckland.

MARSHALL (Eliza Maria), Bargate. Aug. 9; Grange and Wintringham, Great Grimsby.

MERIVALE (Frances Rose), South Kensington. Aug. 11; Smythe and Brettell, Girdler's Hall, 39, Basinghall-st, E.C. 2.

NEVILL (Major Rupert William), Hove. Aug. 10; Williams and James, Norfolk House, Norfolk-st, Strand, W.C. 2.

NICHOLSON (Richard Alfred), Southport. Aug. 10; Brown, Brown, and Quayle, Southport.

OAKES (Emily Frances), West Kensington. Aug. 15; Munton, Morris, and Co., Temple-chmbrs, E.C. 4. PARKINSON (James Edward), South Shore, Blackpool. Aug. 16; Parkinson, Slack, and Needham, Manchester.

PARNELL (Jane Mary), Highgate. Aug. 11; Petch and Co., 42, Bedfordrow, W.C. 1.

PARKER (Marie Antoinette Augusta), Marseilles, France. Sept. 1; W. J. Hellyar, 35, New Broad-st, E.C. 2.

PARSONS (Agnes), Silverhill, Hastings. Aug. 4; B. Ellis, St. Leonardson-Sea.

PICKLES (William), Wadsworth. Aug 6; W. H. Boocock and Son, Halifax.

PIPER (Alfred), Margate. Aug. 22; C. A. Piper and Smith, 13, Vincentsq. S. W. 1.

PITCHER (George Henry), Eastbourne. Aug. 9; W. E. Baxter, Lewes, Sussex.

POVEY (Jacob Henry), Darlaston. Sept. 15; E. Evans and Son, Walsall. POWELL (Walter). Rhuben. Sept. 1; H. V. Vaughan, Builth.

PRATT (George), Sydenham. Aug. 31; Scott, Bell, and Co., 15, Queen-st, Cheapside, E.C.

PURKIS (Henry Wakeham), Lincoln's-inn-fids, W.C., and Castlenau, Barnes. Aug. 10: I. Gardner, Abergavenny.

RABY (Grace Julia), Paignton. Aug. 16; Preston and Francis, Bournemouth.

REYNOLDS (Oliver), Newport. Aug. 16; T. S. Edwards and Son, Newport, Mon.

REYNER (Florence), Colwyn Bay. Aug. 15: C. Lord, Manchester. ROBERTSON (Annie Mary), Clifton. Aug. 11; the executors, at the offices of J. L. Dickinson and Sons. Bristol

RUSSELL (George Gray), Bournemouth. Aug. 15; Stibbard, Gibson, and Co., 21. Leadenhall-st. E. C.

SCHULER (John George Charles), West Norwood. Aug 20; Mander, Burnett. Faithfull, and Davy, 11, Henrietta-st, Cavendish-sq. W. 1. SMITH (Frances Augusta Hamilton), Manchester. Aug. 17; C. J. Farrington, Blackpool.

STERRY (Georgiana Sarah). St. Mark's, Cheltenham. Aug. 20; Haddock and Pruen, Cheltenham.

SILVERS (Sarah Ann), Brierley Hill. Aug. 20; J. W. Clulow, Brierley
Hill, Staffs, or F. W. Green, Dudley.
STEPHENS (Charlotte Jane), South Kensington. July 31; Walker, Mar-
tineau, and Co., 36, Theobald's-rd, Gray's-inn, W.C. 1.
SMITH (John), Grange, West Kirby. Sept. 1; J. H. Joynson, Liverpool.
STRACHAN (Lieut. Aubrey Causton), Royal Field Artillery, M.C., and
Ghain, Taffecka, Malta. Aug. 20; Ticehurst, Mellquham, and
Wyatt, Cheltenham.

STREAT (Mary), St. Thomas, Exeter. July 31; W. H. Stone, Exeter.
STREDDER (Jane), Markyate. July 28; H. W. Lathom, Luton.
TAYLOR (Thomas William), Bedfont. Aug. 21; Woodbridge and Sons,
5, Serjeants'-inn, E.C.

TOWNSEND (Meredith), Barnes. Aug. 31; Woodroffe and Ashby, 39. Eastcheap, E.C. 3.

UNDERWOOD (Thomas) and UNDERWOOD (Kate), Willesden. Aug. 16; H. R. Hodder, 76, Finsbury-pave, E.C. 2.

WATTS (Rachel Mary), Cotteshall. Aug. 11; H. Goodchild, Norwich WATKIN (John James), New Duston. Aug. 12; Becke, Green, and Stops, Northampton.

WADE (Samuel), Muswell Hill. Aug. 8; E. Robins and Grimsdall, Bankchmbrs, Hornsey, N. 8.

WOODS (Edward Henry), Buntingford. Aug. 18; Ford and Leach, 5, Philpot-la, E.C. 3.

WILLIAMS (Thomas), South Lambeth-rd, S.W. Aug. 15; Jennings and Son, 69, Leadenhall-st, E.C.

WAKEFIELD (Lieut. Frank Mahan), Dorset Yeomanry, and Tampico, Mexico. Aug. 16; Milles, Jennings, White, and Foster, 5, Little College-st, Westminster, S.W. 1.

WEBBER (Frederic), Whelmstone Barton, Colebrook. Aug. 11; Ford, Harris, and Ford, Exeter.

WHITE (Kate), Parkstone. Sept. 1; Bailey, White, and Nash, Winchester.

WRIGHT (Rebecca), Ilkeston. July 19; F. G. Robinson, Ilkeston. WRIGHT (Lieut.-Col John Windham), Witley. Aug. 14; Lewis and Lewis, Ely-pl, E.C. 1.

Messrs. Sparkes, Pope, and Thomas, of Crediton and Exeter, have amalgamated with Messrs. Geare and Mathew, of Exeter, under the name of Sparkes, Pope, Thomas. and Mathew (Sparkes and Co). The partners of the firm will be W. Pope, J. W. W. Mathew, L. D. Thomas, S. F. Pope, and M. A. Mathew.

Messrs. Guedalla and Jacobson and Messrs. Spyer and Sons, solicitors, have amalgamated as from the 1st June 1919 under the style of Guedalla, Jacobson, and Spyer. Owing to difficulty in finding snita' le accommodation, they will continue for the present to practise at both Winchester House, Old Broad street, and Austin Friars House, Austin F iars.

LAW SOCIETIES.

THE LAW SOCIETY. ANNUAL MEETING.

THE President (Mr. R. A. Pinsent, Birmingham) took the chair at the annual general meeting of the Law Society, which was held on Friday, the 11th inst. Among those present were Messrs. William Arthur Sharpe (Vice-President), Charles Edward Barry (Bristol), Harry Rowsell Blaker (Henley-on-Thames), John James Dumville Botterell, John Wreford Budd, Lewin Bampfield Carslake, Alfred Henry Coley (Birmingham), Cecil Allen Coward, Sir Homewood Crawford, Messrs. Alfred Davenport, Weeden Dawes, Robert William Dibdin, Hubert Arthur Dowson (Nottingham) Walter Henry Foster, Thomas Musgrave Francis (Cambridge), Samuel Garrett, Herbert Gibson, Charles Goddard, John Roger Burrow Gregory, Frank Marshall (Newcastle-upon-Tyne), Joseph Farmer Milne (Manchester) Charles Henry Morton (Liverpool), Robert Chancellor Nesbitt, Alexander Paris (Southampton), Arthur Copson Peake (Leeds), Sir Albert Kaye Rollit, LL.D., D.C.L., Litt.D., Messrs. George William Rowe, Charles Leopold Samson, Charles St. David Spencer (Cardiff), Sir Walter Trower, Messrs. William Melmoth Walters, William Arthur Weightman (Liverpool), Robert Mills Welsford, and Sir William Howard Winterbotham, members of the council, and E. R. Cook, secretary, and H. E. Jones, assistant secretary.

PRESIDENT AND VICE-PRESIDENT.

Mr. W. A. Sharpe was elected President and Mr. C. H. Morton (Liverpool) Vice-President for the year ensuing.

Mr. SHARPE, in returning thanks, said it was fifty-seven years this month since his father was elected to the same office. He believed that he was the second President who had succeeded a father in the chair. When his father was elected there were only 1948 members of the society; to-day there were 8680, and the work was proportionately more heavy; but it should be his endeavour to serve the society as well as his father had done before him. He should like to take the opportunity of mentioning that the University of Birmingham had conferred the degree of M.A., honoris causa, on the President, Mr. Pinsent, who was vacating the chair at the meeting. Mr Pinsent had, he was sure the meeting would agree with him, well deserved the honour, and he should have his example of service before him to follow, though he could hardly hope to equal him in the assiduity with which he had applied himself to the duties of the office.

Mr C. H. MORTON (Liverpool) also returned thanks. He said he regarded his election as Vice-President as the greatest compliment he had ever received, inasmuch as it came from his brother solicitors with whom he had endeavoured to work all his professional life.

VACANCIES ON THE COUNCIL.

The PRESIDENT said there were thirteen vacancies on the council. He had received a letter from Mr. L. W. North Hickley, one of the candidates, withdrawing from the election. The candidates were still more in number than the vacancies, and there must therefore be a

poll. Messrs. W. H. P. Gibson, H. W. Carter, W. G. Glover, W. Haseldine Jones, and A. O. Harnett had consented to act as scrutineers, and he would appoint Monday, the 28th inst., for the general meeting to receive their report. The following were now the candidates : Messrs. John James Dumville Botterell, Alfred Henry Coley (Birmingham), Sir Homewood Crawford, Messrs. Samuel Garrett, Henry Paterson Gisborne, John Roger Burrow Gregory, Arthur Murray Ingledew (Cardiff), Philip Hubert Martineau, Charles Gibbons May, Kenrick Eyton Peck (Devonport), Ralegh Buller Phillpotts, Reginald Ward Edward Lane Poole, Charles Leopold Samson, and Sir Richard Stephens Taylor.

AUDITORS.

Messrs. John Stephens Chappelow, F.C.A., Albert Edward Scorer, and Malcolm John Henderson were elected auditors of the society's accounts for the year ensuing.

SOCIETY'S ACCOUNTS.

Sir WALTER TROWER (chairman of the Finance Committee) moved the adoption of the society's accounts. He said that the deficit in the revenue account amounted this year to £2385 19s. 9d. This corresponded adversely with last year's deficit, which was £1880 7s. 2d. These deficits were due to expenditure on legal education, an expenditure which no one would regret, as the council, as he had ventured to say last year, were determined, come what might, to maintain their system of legal education, both in London and in the provinces. The society had still difficult times to encounter, for expenses had grown larger, owing to additional taxation, the increasing salaries to the staff, and the cost of printing and postage. But there was another side to the picture, though for some years their pre-war prosperity could not be restored. In the first place, the Profession had had given back to them many-alas! not all of their brave comrades who had ventured everything in defence of their country; and, in the second place, a large number of students were entering the Profession, a number which would, it was believed, exceed those who had joined their ranks in 1913, the year before the war. He had always believed that the period succeeding the war would be even more difficult, so far as finance was concerned, than the period during which the war lasted, and, whilst he urged the greatest economy, he felt confident that they would all meet the difficult time that was before them in the same spirit of self-sacrifice and devotion to the interests of the country which they had exhibited during the war.

Mr. CHARLES GODDARD (member of the council) seconded the motion. The PRESIDENT said he must congratulate the society upon having probably one of the very best Chancellors of the Exchequer in the country. The society had had its five lean years, and Sir Walter Trower had somehow managed to tide it over in a wonderful way, without offending anybody-a very difficult task. Everybody was wanting money, but the society had managed to rub along.

Mr. HENRY ANDERSON asked: (1) Have any and what increases of salaries or wages as war bonus or otherwise been paid to the staff or employees of the council or any of them since Aug. 1914? (2) Has the question of increasing the subscriptions of town and/or country members been considered by the council since Aug. 1914?

the war.

Sir WALTER TROWER expressed his obligation to Mr. Anderson for having given him notice of his questions, which made it much easier to reply to them. There was, and always had been, a gradual increase in the salaries of the staff, and that had been continuing throughout With regard to the bonuses, these had been 20 per cent. from Jan. 1918 to Dec. 1918, 30 per cent. in 1919-10 per cent. had been added to the bonus for 1918. The porters had received 10 per cent. bonuses from Oct. 1916, 20 per cent. from the 1st July 1917, 30 per cent. to the 1st Jan. 1918, and 30 per cent. from the 1st Jan. 1919.

Mr. ANDERSON asked what was the total.

war.

Sir WALTER TROWER replied that it was 50 per cent. As prices increased the bonuses had been gradually increased throughout the With regard to the second question, the subject of increasing the revenue of the society had given the council the most anxious consideration. The council were still considering the matter. Amongst other means by which the income of the society might be made greater, the council had debated the question of increasing the annual subscrip tions of members. If there was any general wish that the subscriptions should be raised, he would be very glad to receive an indication of it. The council felt that at the present time it was very difficult to ask the members for larger subscriptions, and it had been particularly difficult to do so during the war-time. This was particularly the case with regard to members in the country. The accounts were adopted.

COUNCIL'S ANNUAL REPORT.

The PRESIDENT, in moving the adoption of the annual report, said: After four years of anxiety and stress we meet again in peace. The war in which the whole world has been gradually involved has ended in the vindication of freedom and liberty, and our Empire, though sorely maimed in life and estate, has emerged triumphant. At every anniver sary reminiscence is inevitable, and to-day, as we recall the part played by our country in the world struggle, we remember with pride the efforts of our own Profession and our refusal to claim the position of an exempted occupation and the inglorious relief from service which such occupations obtained.

War Service Honours.

I need not repeat the statistics of service and honours which are fully set out in the report, but I am proud to correct one serious omission. Through a typographical error, the award of the Victoria

Cross to Lieut. G. H. Sewell-alas! no longer with us-was omitted. In addition to our apologies, we offer to those he has left our sympathy and congratulations! The successful issue of the war has only been attained at a terrible cost, more especially of those young lives in whom our hopes were centred. That

"Dear youth who lightly in the day of fury
Put on England's glory like a common coat,
And in their stature of masking grace
Stood forth warriors complete ;

No praise o'ershadows theirs to-day-
Walking out of the homes of love

To match the deeds of all the dead."

New Conditions and Values.

And we who remain find ourselves in a world of new conditions and new values-in a state of transition politically, economically, and socially. The enlarged part which labour must inevitably take in the productive industries of the country and its increased share in the fruits of production-the great fall in the value of money-the effect which years of war must have on the habits, outlook, and desires of those who have taken an active part in it-the changes in the franchiseraise many and serious problems and give cause for anxious thought. Without attempting to state, much less to deal with, those problems, it may be interesting, and perhaps helpful, to their consideration, and in determining our attitude towards them, if we try to trace the growth of public opinion as mirrored in recent legislative changes.

Legislation of the War Period.

And before formally moving the adoption of the report and referring in detail to parts of it, I may perhaps be permitted to review, in a necessarily hurried and imperfect manner, the legislation of the war period. Those of you who have read Professor Dicey's work on Law and Opinion in England will remember that he divides the nineteenth century into three periods-the first, reactionary in character and marked by legislative inertia, extended to 1830. The second, a period of active legislative reform, attributable to the influence of Bentham and his individualistic doctrines, ranged from 1830 to 1865; and that was followed by a third period, coming down to 1913, of growing socialistic and collective views, at first theoretic, but gradually crystallised in the legislative form we find in such statutes as the Old Age Pensions Act, the National Insurance Act, the Trade Disputes Act of 1906, the Trade Union Act of 1915, and the Coal Mines Regulations Act of 1908. In 1859 John Stuart Mill, in his Essay on Liberty, laid down the principle "That the only purpose for which power can be rightfully exercised over any member of a civilised community against his will is to prevent harm to others. His own good, either physical or moral, is not a sufficient warranty. He cannot rightfully be compelled to do or forbear because it will be better for him to do so, because it will make him happier, because in the opinion of others to do so would be wise or even right." This represented--in perhaps an extreme form-the current individualistic opinion at the end of Professor Dicey's second period. How far public opinion, as shown by statute, had travelled in 1913, the Acts I have mentioned fully establish. From 1914 to 1918 the country has been involved in a national struggle of growing intensity, and the legislation of the period will be found to reflect, as it always does, the trend of national opinion. I need not say that I have no intention of presenting to you a résumé of the whole of the legislation of the past five years. I propose only to call your attention to those statutes which illustrate more clearly the point I wish to make-viz., that under the recent war conditions the growing restriction of individualism has been emphasised in an extraordinary degree. Passing by the Acts of a merely enabling character, we find the first warning note in the Act, cap. 11, of 1914, authorising the suspension by proclamation of the payment of bills of exchange or other contract payments, followed by the statutes well known to us as the Defence of the Realm Acts, the first of which, cap. 29, was passed on the 8th Aug. 1914, and amended and extended by a series of subsequent Acts; the Courts (Emergency Powers) Acts, the first of which was passed on the 31st Aug. 1914; the Coal Prices Act, the Munitions of War Acts, the Military Service Acts, the Coal Control Act, the Trade Boards Act, and the various Finance Acts. In all these Acts, dealing as they do with various subjects, we find one characteristic common to all-viz., a serious restriction on the liberty of the subject. Taking first those of general application, the Courts (Emergency Powers) Acts, and the Increase of Rent and Mortgage Interest Acts, imposed, as we all know, serious limits on the exercise of rights which had hitherto been considered inseparable from the enjoyment of property. By the former Act, the right to enforce a judgment to levy a distress to re-enter on property and to realise a mortgage security were placed practically in the court's discretion. By the latter, the rent or mortgage interest on the security of a certain class of property could not, with certain exceptions, be raised for the period of the war, or a limited period after. The Defence of the Realm Acts, of which the earlier ones were confined to the more obvious protection of the public safety, were soon extended to regulation of factories suitable for the production of war material and to the compulsory and permanent acquisition of property and the interruption of private rights. And there are other statutes of the same character, but perhaps more restricted in their application. By 5 & 6 Geo. 5, c. 75, a standard maximum price is fixed for coal, and by 7 & 8 Geo. 5, c. 56, a so-called agreement (which, however, savoured a good deal of compulsion) is confirmed, and the less profitable mines are subsidised at the expense of others. The sale, consumption, and production of intoxicating liquors was soon placed under restriction. The first Act of an enabling character, 4 & 5 Geo. 5,

c. 77, was passed on the 31st Aug. 1914, and was followed by subsequent Acts of a prohibitive character, 6 & 7 Geo. 5, c. 26 and c. 57, definitely limiting the brewer's output to a percentage of his standard production. The most serious restrictions, however, are those imposed by the far-reaching regulations under the Defence of the Realm Acts. We remember the monthly publication, containing ever new and increasing regulations, e.g., the fixing of minimum prices, limitation of supplies of food, heat and lighting, occupation, control, and restriction of land, buildings and materials, and railway and canal traffic and shipping, the limitation of supplies of materials, the restriction on capital issues-in short, all things, both great and small, ranging from mutiny and disaffection to eel culture and whistling for cabs. It is not, perhaps, too much to say that these Acts, with the orders under them, invaded the amenities, the privacy, and the freedom of the whole community in almost all the relations of life. But, over and beyond these restrictions, many of which were personal and willingly borne, comes the more serious interference with commercial life resulting from the control imposed by the Munitions Acts and the inquisition involved by the new forms of taxation. In the public need the major part of the country's industries were requisitioned for the production of munitions of war, and thereupon became controlled establishments. An account of all that was involved in this control remains to be written, but everyone who has come into contact with Government methods can testify to the results. Instead of believing-and they had no grounds for disbelieving-that the heads of the various industries involved were not only experts in their business, but honest and patriotic, and instead of enlisting their help, the Government departments pitted their amateur officialism against the skilled business instincts of the traders. The result was disastrous and inevitable. Appeal to a man's public spirit and he becomes your faithful ally, but if you bargain with him, the commercial spirit which is not wholly greed, but in part a sporting desire to win the game, will prevail, and he will get all he can. Happily, in time these defects were recognised, and men with the best brains and the greatest energies were brought in, and the scandal was to a large degree removed. Another occasion for interference arose in connection with the taxation, both under the Munitions and Finance Acts. For though only controlled firms were liable to munition levies, all trades were liable to excess profits duty. Both may have been, probably were, necessary, but the incidence of the taxation has had a serious effect on British industries. The most inquisitorial inquiries, far exceeding any previous rights under the Income Tax Acts, were authorised, and have been carried out, all books are open to inspection, and very elaborate and troublesome accounts and innumerable returns have had to be prepared. Possibly the circumstances justified this action. The income tax, though in theory, if not the fairest of taxes, at least one of the fairest, has been notoriously evaded, and the honest have borne the burden of the dishonest. But the by-products of these taxes cannot be overlooked. Let me illustrate one or two. Where the Government takes a big percentage, be it 50, 60, or 80 per cent. of profits, almost all incentive to economy disappears, extravagant wages are paid, and expenditure is made with a light heart. The effect on litigation, in which our own Profession is interested, was curious. Where it would be conducted largely at the Government expense, doubtful claims were often pressed, clear claims were often resisted. Although against this may be set the fact that the busy man would often prefer to abandon rights, or submit to unjust claims, when he only derived a fractional proportion of the result, if successful. Another by-product is, perhaps, more serious-viz., the crippling effect on nascent industries. I will not trouble you with detailed illustrations of the hardships of the pre-war standard," or the limitations of reward for personal skill and effective management. But the operation of these two rules has been largely to destroy the hopes and prospects of the small man-and it is from small beginnings that in the past British trade has been built up. It will not be all gain to the country if the class of small, independent manufacturers and traders is eliminated and all production and distribution are thrown into the hands of the big concerns, whether owned by capitalists or the State, or controlled by directors or workers. But it will be said that much of this criticism and comment is on a temporary condition of affairs that has passed, or will pass. This is true in form, but the question I wish to consider is how far the spirit will persist. In this connection I might draw your attention to the Trade Boards Act of last year, which is of capital importance. It related not only to the scheduled trades, but to others added by Administrative Order, and renders compulsory the fixing of a minimum wage for time-workers, and gives power for trade boards to fix a like wage for piece-workers. The date of this Act, Aug. 1918, and the fact that its duration is not limited, are significant. I think these facts are a fair indication that the old order has passed away, and that we are entering on uncharted seas, with shoals which may be apprehended but not located, and which are liable to tempests of which we have hitherto had no experience. May I here quote Professor Dicey's work to which I have already referred ? The possible fulfilment of this hope "-the hope of reforms of law and custom on socialistic grounds-"rests upon the assumption that Democracy in its best form can become a Government which, at any rate, tries to look, not to the interest of a class, even though the class be made up of the greater number and the poorest among the inhabitants of England, but to the interests of the whole nation. We must assume, we must indeed hope, that the Socialists of England will accept the dictum that a Socialist Party can, but a Working Man's Party cannot, be in the great current of progress."

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Work of the Council.

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Turning now to the subject of my motion, the adoption of the report, I would express the hope that not only you present, but all our members

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