HE

LONDON GAZETTE (published by authority) and LONDON and COUNTRY ADVERTISEMENT OFFICE, No. 120, CHANCERY-LANE, FLEET-STREET, W.C. 2. ENRY GREEN, Advertisement Agent, begs to direct the attention of the Legal Profes sion to the advantages of his long experience of upwards of fifty years in the special insertion of all pro forma notices, &c., and hereby solicits their continued support. N.B.-Forms Gratis of Statutory Notices to Creditors and Dissolution of Partnership and Declaration. File of London Gazette kept for free reference.

PARTNER

WANTED in

high-class

Practice, North of England; good knowledge of Commercial, Company, and Conveyancing law; Advocate; must be man of good standing and education, with substantial capital available.-State fully qualifications to "Legis (No. 3982), "Law Times Öffice, Bream's-buildings, E.C. 4.

SOLICITOR, with London suburban busi

ness, wants PARTNER to buy half share, and finally the whole on proprietor's retirement.-Address "Suburban " (No. 3982), "Law Times Bream's-buildings, E.C. 4.

"

Office,

OR SALE, old-established, successful mainly Conveyancing and Family Business; office furniture, safes, books, stock, and everything complete, and going well. Also excellent Detached RESIDENCE, with possession on completion; Owner retiring; no agents." J. C. H." (No. 3980), "Law Times" Office, Bream's-buildings, E.C. 4.

a POLICE COURT PRACTICE in London." H." (No. 3982), Law Times Office, Bream's-buildings, E.O. 4.

WANTED, to PURCHASE

UCCESSION to good established PRACTICE could be obtained by Solicitor possessing sufficient capital; applicants must have good Conveyancing experience and possess highest credentials and experience.Write Succession (No. 3982), Law Times" Office, Bream's-buildings, E.C. 4.

"

vious to 1914 practising on own account, with an oldestablished Conveyancing business, holding several good appointments, including Clerk to the Magistrates, thoroughly experienced in Probate, Trust, Conveyancing, Workmen's Compensation, and litigious business, recently attending Refresher" classes, REQUIRES MANAGING CLERKSHIP, preferably with a view to partnership, or MANAGERSHIP of branch office; salary by arrangement.-Address Jurist,' College Cottage, Haresfield, Stonehouse, Gloucester. O BRIGHTON SOLICITORS.-A Solicitor desires to RECOMMEND a young lady SHORTHAND-TYPIST; commencing salary not much an object as a congenial situation with opportunity for improvement and ultimate permanency.-"T. N." (No. 3982), "Law Times" Office, Bream'sbuildings, E.C. 4.

то

LAWirty Solicitorien Commissioner, liver

managing clerk, and on own account, particularly Conveyancing (no advocacy), seeks MANAGING CLERKSHIP: country; hard worker and reliable; highest references." Reliability' (No. 3982), "Law Times " Office, Bream's-buildings, E.C. 4.

Law Partnerships,

Successions,

and

Amalgamations.

MES

ESSRS. ATHERTONS, LIMITED, invite negotiation with members of the LEGAL PROFESSION in all matters relating to Sale and Purchase of Practices, Arrangement of Partnerships or Amalgamations, and every branch of the actual business side of the Profession, requiring their assistance, on the following grounds :LAW SUCCESSIONS.

(1) They are the recognised leading firm who conduct Law Partnership and Succession negotiations, and deal with most of the important openings in the country. (2) They employ a large and experienced staff including qualified Solicitors versed in every detail of transfer and sale of practices.

(3) They have at all times on their books a number of gentlemen, fully qualified and with ample capital, who are waiting to buy practices outright, and they have always many practices for disposal.

LAW PARTNERSHIPS.

(4) They have a considerable number of eligible gentlemen willing to enter into Partnership, with or without a view to 'SUCCESSION."

(5) They have always many extremely valuable Partnerships open for negotiation, and ATHERTONS undertake to find any suitable opening to meet the special requirements of any of their clients. MANAGING CLERKS.

(6) They can supply at a short notice admitted Solicitors prepared to act as Managing Clerks, and employers need only to state their requirements when a number of excellent men are open for their choice, without any fee for introduction.

GENERAL.

(7) They are located in the most convenient centre of the Legal World, and appointments can be arranged for solicitors to meet clients at their offices if desired. (8) Their clients can rely upon the strictest confidence being observed, as all correspondence is dealt with by the Principals

ONLY.

CONSULTATIONS INVITED.

ATHERTONS,

LIMITED,

The Recognised Leading Law Partnership Consultants,

63 & 64, CHANCERY LANE, LONDON, W.C. 2. Telephone: 2482 Holborn.

Telegrams: "Alacrious, London."

OUNTY BOROUGH of OLDHAM.OF ASSISTANT TOWN CLERK.-The Corporation of Oldham invite applica tions for the position of ASSISTANT TOWN CLERK. It is desirable that candidates should have had experience in Local Government work, and the gentleman appointed must devote the whole of his time to the duties of the office, and act generally under the supervision and direction of the Town Clerk. He will be required to act as advocate for the Corporation in the local courts, to conduct police prosecutions, and to perform such other duties as may be assigned to him by the Town Clerk. The salary will be £350 per annum. Applications, stating age and experience, accompanied by copies of recent testimonials, to be delivered to the undersigned not later than the 2nd proximo, indorsed "Assistant Town Clerkship." Canvassing members of the Council, either directly or indirectly, will be a disqualification.-J. J. WILLIAMS, Town Clerk. Town Hall, Oldham, 15th July 1919.

Situations Wanted and Vacant continued on page iii.

than 30 words in body type 4 0 Each additional words)

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All communications intended for the Editorial Department should, in order to prevent delay, be addressed to the "EDITOR OF THE LAW TIMES.'

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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 addressed to the Publisher, "Law Times" Office. Windsor House. Bream's-buildings, E.c. 4.

Vol, 147-No. 3982

SUPREME COURT OF JUDICATURE. COURT OF APPEAL.

BURT AND Co. v. INLAND REVENUE
COMMISSIONERS. Revenue-
Excess profits duty-Assessability
commission
Secretaries and
agents of public trading companies 673
MAXSE . INLAND BEVENUE COM-
MISSIONERS.-
Excess

Revenue

Assessability Profits of literary

profits duty Exception magazine

1

680

684

LEADING ARTICLES. &c.

TO READERS AND CORRESPONDENTS 227 EDITORIAL TOPIOS AND LEADING ARTICLES.-The Treaty of Peace and the Law.-III. Terms of 227 Implied Yearly Tenancies.......... COMMENTS ON CASES.................... 230 233 THE CONVEYANCER.............................................. NOTES OF RECENT DECISIONS NOT YET REPORTED.............................. 233 236 LAW LIBRARY

237

238

COUNTY COURTS. Sittings of the
Courts
CRIMINAL LAW AND THE JURISDIO-
TION OF MAGISTRATES.-Borough
Quarter Sessions ........................ 237
LEGISLATION.-Topics..................... 237
OCCASIONAL NOTES .** ***...*
GENERAL INTELLIGENCE.-The New
Status of Belgium-Claim of Title
in Adverse Possession-Defence of
the Realm Losses-Heirs-at-Law
and Next of Kin-Appointments
under the Joint Stock Winding-up
Acts-Trading with the Enemy,
Winding up Appointments-Credi
tors under 22 & 23 Vict. c. 35...
LAW SOCIETIES.-The Law Society
-Gloucestershire and Wiltshire...
PROMOTIONS AND APP INTMENTS
NOTES AND QUERIES

692

Smith Mr.

Mr. Charles Thomas William

Hughes

246

COURT PAPERS, - Bota of Registrars

246

694

THE GAZETTES ................................................. BIRTHS, MARRIAGES, AND DEATHS

246

246

The Law and the Lawyers.

THE TREATY OF PEACE AND THE LAW.-III. CONTRACTS, PRESCRIPTIONS, JUDGMENTS.

THIS Section 5 consists of five articles and an annex of twenty-four clauses.

Article 299 (a), concerning contracts, provides as follows::

(a) Any contract concluded between enemies shall be regarded as having been dissolved as from the time when any two of the parties became enemies, except in respect of any debt or other pecuniary obligation arising out of any act done or money paid thereunder, and subject to the exceptions and special rules with regard to particular contracts or classes of contracts contained herein or in the Annex hereto.

And under the same article the following exceptions are made ::

1. Contracts of which the execution is required in the general interest by the Allied or Associated Governinents of which one party is a national.

2. Contracts made between a national of the United States, Brazil, or Japan, and a German national. 3. Contracts the parties to which became enemies by reason of one of them being an inhabitant of territory of which the sovereignty has been transferred, if such party acquires Allied or Associated nationality.

4. Contracts between nationals of Allied or Associated Powers between whom trading has been prohibited owing to enemy occupation.

5. Transactions lawfully carried out with the authority "of one of the belligerent Powers."

Turning to the annex the following further exceptions are to be found ::

2. The following classes of contracts are excepted from dissolution by Article 299 and, without prejudice to the rights contained in Article 297 (b) of Section IV., remain in force subject to the application of domestic laws, orders, or regulations made

during the war by the Allied and Associated Powers and subject to the terms of the contracts:

(a) Contracts having for their object the transfer of estates or of real or personal property where the property therein had passed or the object had been delivered before the parties became enemies ;

(b) Leases and agreements for leases of land and houses; (c) Contracts of mortgage, pledge, or lien;

(d) Concessions concerning mines, quarries, or deposits; (e) Contracts between individuals or companies and States, provinces, municipalities, or other similar juridical persons charged with administrative functions and concessions granted by States, provinces, municipalities, or other similar juridical persons charged with administrative functions.

3. If the provisions of a contract are in part dissolved under Article 299, the remaining provisions of that contract shall, subject to the same application of domestic laws as is provided for in paragraph 2, continue in force if they are severable, but where they are not severable the contract shall be deemed to have been dissolved in its entirety.

Still further exceptions are to be found from the main provision of Article 299 in the provisions relating to certain classes of contracts. Stock Exchange and Commercial Exchange contracts are governed by clause 4 of the annex, while contracts of insurance entered into "by any person with another person who subsequently became an enemy will be dealt with "in accordance with clauses 9 to 24 of the annex, and for these we must refer our readers to the treaty itself. These clauses 4 and 9 to 24 form a striking exception to the lack of continuity shown in the drafting of the portions of the treaty we have dealt with.

Before leaving the subject of debts and contracts, we would refer to clause 5 of the annex, which relates to securities. It provides :

5. The sale of a security held for an unpaid debt owing by an enemy shall be deemed to have been valid irrespective of notice to the owner if the creditor acted in good faith and with reasonable care and prudence, and no claim by the debtor on the ground of such sale shall be admitted.

This stipulation shall not apply to any sale of securities effected by an enemy during the occupation in regions invaded or occupied by the enemy.

One would certainly have thought some reference would have been made to it in Section 3.-Debts-but it is to be found placed in the centre of the "provisions relating to certain classes of contracts."

Article 300 (a) deals with prescriptions and provides :

(a) All perioda of prescription or limitation of right of action, whether they began to run before or after the outbreak of war, shall be treated in the territory of the High Contracting Parties, so far as regards relations between enemies, as having been suspended for the duration of the war. They shall begin to run again at earliest three months after the coming into force of the present Treaty. This provision shall apply to the period prescribed for the presentation of interest or dividend coupons or for the presentation for repayment of securities drawn for repayment or repayable on any other ground.

The remainder of the article may be described as omnibus, sub-paragraphs (b) to (f) being as follows:(b) Where, on account of failure to perform any act or comply with any formality during the war, measures of execution have been taken in German territory to the prejudice of a national of an Allied or Associated Power, the claim of such national shall, if the matter does not fall within the competence of the Courts of an Allied or Associated Power, be heard by the Mixed Arbitral Tribunal provided for by Section VI.

(c) Upon the application of any interested person who is a national of an Allied or Associated Power the Mixed Arbitral Tribunal shall order the restoration of the rights which have been prejudiced by the measures of execution referred to in

paragraph (b), wherever, having regard to the particular circum stances of the case, such restoration is equitable and possible.

If such restoration is inequitable or impossible the Mixed Arbitral Tribunal may grant compensation to the prejudiced party to be paid by the German Government.

(d) Where a contract between enemies has been dissolved by reason either of failure on the part of either party to carry out its provisions or of the exercise of a right stipulated in the contract itself the party prejudiced may apply to the Mixed Arbitral Tribunal for relief. The Tribunal will have the powers provided for in paragraph (c).

(e) The provisions of the preceding paragraphs of this Article shall apply to the nationals of Allied and Associated Powers who have been prejudiced by reason of measures referred to above taken by Germany in invaded or occupied territory, if they have not been otherwise compensated.

(f) Germany shall compensate any third party who may be prejudiced by any restitution or restoration ordered by the Mixed Arbital Tribunal under the provisions of the preceding paragraphs of this Article.

This article also does not apply to the nationals of the United States, Brazil, or Japan, for both Articles 299, 300, and the whole of the annex are excepted.

Article 301 is confined to negotiable instruments, its terms being :

As between enemies no negotiable instrument made before the war shall be deemed to have become invalid by reason only of failure within the required time to present the instrument for acceptance on payment or to give notice of non-acceptance or non payment to drawers or indorsers or to protest the instrument, nor by reason of failure to complete any formality during the war.

Where the period within which a negotiable instrument should have been presented for acceptance or for payment, or within which notice of non-acceptance or non-payment should have been given to the drawer or indorser, or within which the instrument should have been protested, has elapsed during the war, and the party who should have presented or protested the instrument or have given notice of non-acceptance or non-payment has failed to do so during the war, a period of not less than three months from the coming into force of the present Treaty shall be allowed within which presentation, notice of non-acceptance or nonpayment or protest may be made.

But with this article must be read Article 300, subparagraph (g), which provides :

:

6. As regards Powers which adopt Section III. and the Annex thereto the pecuniary obligations existing between enemies and resulting from the issue of negotiable instruments shall be adjusted in conformity with the said Annex by the instrumentality of the Clearing Offices, which shall assume the rights of the holder as regards the various remedies open to him.

7. If a person has either before or during the war become liable upon a negotiable instrument in accordance with an undertaking given to him by a person who has subsequently become an enemy, the latter sball remain liable to indemnify the former in respect of his liability notwithstanding the outbreak of war.

In considering these articles the first clause in the annex must be borne in mind, for

1. Within the meaning of Articles 299, 300, and 301, the parties to a contract shall be regarded as enemies when trading between them shall have been prohibited by or otherwise became unlawful under laws, orders, or regulations to which one of those parties was subject. They shall be deemed to have become enemies from the date when such trading was prohibited or otherwise became unlawful.

Judgments form the subject of Article 302, which provides :

Judgments given by the Courts of an Allied or Associated Power in all cases which, under the present Treaty, they ar competent to decide, shall be recognised in Germany as final and shall be enforced without it being necessary to have them declared executory.

If a judgment in respect of any dispute which may have arisen has been given during the war by a German Court against a national of an Allied or Associated State in a case in which he was not able to make his defence, the Allied and (sic) Associated national who has suffered prejudice thereby shall be entitled to recover compensation, to be fixed by the Mixed Arbitral Tribunal provided for in Section VI.

At the instance of the national of the Allied or Associated Power the compensation above mentioned may, upon order to that effect of the Mixed Arbitral Tribunal, be effected where it is possible by replacing the parties in the situation which they occupied before the judgment was given by the German Court.

The above compensation may likewise be obtained before the Mixed Arbitral Tribunal by the nationals of Allied or Associated Powers who have suffered prejudice by judicial measures taken in invaded or occupied territories, if they have not been otherwise compensated.

The somewhat kindred subject, however, of Prize Court decrees and orders is relegated to the end of the treaty, where by Article 440

Germany accepts and recognises as valid and binding all decrees and orders concerning German ships and goods and all orders relating to the payment of costs made by any Prize Court of any of the Allied or Associated Powers, and undertakes not to put forward any claim arising out of such decrees or orders on behalf of any German national.

The Allied and Associated Powers reserve the right to examine in such manner as they may determine all decisions and orders of German Prize Courts, whether affecting the property rights of nationals of those Powers or of neutral Powers. Germany agrees to furnish copies of all the documents constituting the record of the cases, including the decisions and orders made, and to accept and give effect to the recommendations made after such examination of the cases.

It will be seen that in this Section 5 the lack of any arrangement is very marked. Apart from Section 7, which deals with rights of industrial, literary, and artistic property, the legal relations between late enemy nationals are governed are governed by Sections 3, 4, and 5, and what the actual rights of those nationals are, determine. is an exceedingly difficult problem to Next week we shall deal with the Mixed Arbitral Tribunal by whom the meaning of these economic clauses is to be decided, and who doubtless will have to find some consistency in the various Articles and clauses of the annexes. At any rate, this tribunal will be able to discover the meaning of the phrase " during the war," for by Article 303 it is provided:

For the purpose of Sections III., IV., V., and VII., the expression "during the war" means for each Allied or Associated Power the period between the commencement of the state of war between that Power and Germany and the coming into force of the present Treaty.

We wish the other problems were as easy of solution.

holds over and afterwards pays rent a yearly tenancy is implied* There is a strong presumption in favour of yearly tenancies.

Every lawyer is quite familiar with the tendency of the courts to imply readily a yearly tenancy. But there is no magic about this tendency. The basis of the presumption in favour of yearly tenancies is intention of the parties. The parties being found to be in the relationship of landlord and tenant, and there being an absence of any clear indication of the terms, the court presumes that the tenancy is a yearly one. Yet we may reasonably ask, why is the term so readily fixed? The answer is probably that the matter is rather one of history than of law. It is probably due originally to the yearly cycle. The great bulk of land let in ancient days-by which term we mean from three to ten centuries ago— was agricultural land. The main purpose, of course, just as at the present day when agricultural lands are let, was to allow the lessee The autumn is, and to crop according to the rounds of the seasons. always has been, the commencement of the agricultural year. Hence, presumably, so far at any rate as demises of lands were concerned, the year was the unit for letting.

This principle was, no doubt, so well founded and so universal that no distinction was made in the case of buildings. There is an interesting argument by counsel in the case of Flower v. Darby (1786, 1 T. R. 159), where an attempt was made to induce the court to draw a distinction between lettings of land and lettings of houses. That was a case where the length of notice to quit was in dispute. Reference was made to the statement that half a year's notice to quit was as old as Henry VIII.'s time. The question for decision was whether the half-year's notice must expire at the end of a year. The premises consisted of a public-house. It was urged by counsel that, even if the rule applied in the case of land, it ought not to be applied to the case of a house, and that the reasons for requiring the tenancy at will to expire at the end of a year was not applicable to the case of a house. In the case of lands there might be a hardship in allowing the landlord to oust the tenant in the middle of the year, because the latter would have to remove his crops. But all that was not applicable to a house. Such was the line of argument taken.

Lord Mansfield, in giving judgment in the last-mentioned case, said that if there be a lease for a year, and by the consent of both the landlord and tenant the latter continued in possession afterwards, the law implied a tacit renovation of the contract. His Lordship pointed out that the parties were presumed to renew the old contract-namely, to hold for a year. Mr. Justice Ashurst laid it down that there was no distinction in this respect between land and houses, and his Lordship pointed out, in effect, that it was most desirable that there should be uniformity in the application of the rule. That case is one of the main authorities on the point that notice after a yearly tenancy, or, indeed, where there was a yearly tenancy at will, should be given so that the tenancy ends at the end of a year.

It has always, of course, been fully recognised that the matter is one of presumption only, and that evidence of an agreement regulating the rights of the parties, the length of the tenancy, and the length of notice may always be produced. In the absence of any such agreement there is now, however, a well-recognised presumption in favour of a yearly tenancy, and that six months' notice is necessary for its termination, and, further, that such six months must expire so as to make up, as it were, the full year.

But from what time is the yearly tenancy to be taken to have commenced? In the case of a lease for a year, followed by a holding There can be but over, the position is not difficult to ascertain.

one date-namely, the commencement of the original term, or possibly the termination of the original term. But where the original term was not for a number of complete years difficulties arise. Does the new yearly tenancy date from the end of the express term, or must it synchronise, as it were, with the original commencement of the express term? Thus, suppose A. grants a lease to B. of Whiteacre for three and one-quarter years as from the 1st Jan. 1915, and B. at the end of that term holds over, paying rent, how long notice ought he to give and how must he fix the termination of the tenancy? The express tenancy was for three and onequarter years from the 1st Jan. 1915. The express term, therefore, expired at the end of March 1918. He holds over, but, before the expiration of a year of holding over, he wishes to terminate the