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body of the book, such as the law governing acts done in uncivilised countries, theories of divorce and so forth, find a place in an appendix of excursus. Mr. Bassett Moore's notes are clear and to the point, and not overladen with authorities. The only adverse criticism which we have to suggest in regard to a work which must immediately take its place as a standard treatise from the point of view both of theory and of practice, applies to the index. It is too short. It contains heads which might have been omitted, and omits others which ought to have been inserted. Precedents of Legal and Commercial Votices. By ARTHUR W.

Nicholsox, Solicitor. Hanley : Timmis and Son. The compiler of this work has no doubt given his profession a volume which will be useful and conducive to the saving of time. Precedents for notices are given as between landlord and tenant, and mortgagor and mortgagee amongst others, and many of the miscellaneous ones will prove of assistance to solicitors. On the whole it will undoubtedly serve the purpose for which it was produced.

BOOKS RECEIVED. Lely's Statutes of Practical Utility 1896. Sweet and Maxwell Limited, 3, Chancery-lane ; and Stevens and Sons Limited, 119 and 120, Chancerylane. Price 10s.

Vincent's Land Question in North Wales. Longmans, Green, and Co., London, New York, and Bombay. Price 58.

Sweet and Maxwell's Diary jor Lawyers, 1897. Sweet and Maxwell Limited, 3, Chancery-lane ; and Meredith, Ray, and Littler, Manchester. For prices, see our Advertisement columns.

The Lawyer's Companion and Diary 1897. Stevens and Sons Limited, Chancery-lane; and Shaw and Sons, Fetter-lane. For prices see our Advertisement columns.

The Death Duty Clauses of the Finance Act 1896. William Green and Sons, Edinburgh.

GENERAL INTELLIGENCE,

THE ORDER OF THE COIF.

(From The Barrister.) The annals of the coif form an important part of the history of the law of England. It dates from about the middle of the 13th century. Until 1875 the Judges of England were invariably selected from the Order of the Coif, and so strictly was this role adhered to that even a Queen's Counsel, who had spent perhaps balf his life under that title was compelled, on his being appointed a judge, to become a serjeant-at-law. perhaps the day before he was sworn in as a member of the Bench. The small black patch on the top of the wig distinguishes a serjeant from the other members of the Bar.

The real coif, which is described by Chief Justice Fortescue as the “ principal and chief insignment of babit wherewith serjeants-at-law on their creation are decked," in its original state was of white lawn or silk, forming a close-fitting head-covering, in shape not unlike a Knight Templar's cap; and as on the top of the white coif the old fashion had been for the judges and serjeants to wear a small skull cap of black silk or velvet, the peruquiers of the last century, when the fashion of powdered wigs in lieu of natural hair reached Westminster Hall, contrived the round patch of black and white as a diminutive representative of the coif and cap. The coif has always represented, like the coronet and the mitre, distinct rank and dignity, and has from time immemorial been conferred with much form and ceremony, and the members of the order had the special privilege of remaining covered even in the presence of the Sovereign.

As far back as the records of our law extend the Order seems always to have had great power in the State, and they were bound by a solemn oath to give counsel and legal aid to the King's people. The great meeting place of the serjeants many centuries ago was the “ Parvis " in St. Paul's Cathedral, where they might have been seen daily, wearing their distinctive costume, the robe and the coif, always ready to receive those who sought their aid, to give counsel pur son donant to the rich, and gratis to the poor suitor, and to give assistance when called upon in the judicial business of the King's courts. As the Roman advocates paced up and down the Forum, waiting for their clients, so the old serjeants were to be found at the Parvis of St. Paul's with the same object, or engaged at their allotted pillars in consultation with their clients after the rising of the courts. The Parvis, or Paul's Walk, was in days long gone the great place of general resort. Strictly speaking the Parvis was only the church porch, but in the case of St. Paul's Cathedral it included the nave, or middle aisle of the old cathedral. St. Paul's, however, was not the only church in those days where lawyers and their clients congregated to consult and dispose of legal affairs. As late even as the reign of James 1. we are told that the Round of the Temple “ was used as a place where lawyers received their clients each occupying his own particular post.” Ben Jonson in the “Alchemist” refers to such business in the wound of the Temple Church. Chancer in the - Canterbury Tales ” refers

to the practice which prevailed of lawyers using St. Paul's as a place for transacting legal business :

“ A serjeant of the law, ware and wise,

That often hadde ben at the parvis,
Ther was also, full rich of excellence,
Discreet he was and of great reverence.
He seemed swiche; his wordes were so wise,
Justice he was ful often in assise,
By patent, and by pleine commission ;
For his science and for his high renown,

Of fees and robes had he many ou." Until within a few years of the abolition of the Order of the Coif there were always appointed a certain number of them as Counsel to the Crown, who acted like the Attorney-General, not only as the legal advisers of the Crown, but as the Crown advocates or public prosecutors, and who were called the King's serjeants. The King's serjeant was at the head of the law in every county, sitting in the County Court with the sheriff, and judging and determining all suits and controversies between the people within the district. We have an authentic record of the institution in the words of the old form of the crier's proclamation on an arraignment of prisoners, calling on “anyone who can inform my lords the Queen's Justices, the Queen's Serjeants, or the Queen's Attorney-General, of any treasons, murders, felonies or misdemeanours done or committed by the prisoners at the bar, or any of them, let him come forth and he shall be heard, for the prisoners now stand upon their deliverence."

At the present day the English Bar recognises do clients but solicitors. But in the days when the serjeants congregated in the Parvis of St. Paul's, or at th® ir allotted pillars, it was otherwise. Every member of the order communicated directly with the suitor who sought his aid. In his own chambers, at his accustomed pillar, or in the Parvis, or wherever else he could be most serviceable, the old serjeant was at the proper time always to be found at his post. The serjeant, when retained, gave his legal aid to his client, and stood by him in the hour of trial.

Below the rank of the Coif the legal right to practise in the courts could only be derived from the judges. The more skilled “apprentices of law seem to have been habitually resorted to by the suitors, and were called “ Counsellors," although they had not the privilege of appearing in conrt.

The ancient costume of the Order of the Coif, according to Chief Justice Fortescue, consisted not only of the coif, but of a long priest-like robe, with a furred cape about the shoulders, and a hood. Fortescue says : A serjeant-at-law is clothed in a long robe not unlike the sacerdotal habit, with a furred cape, capicium penulatum, about his shoulders, and a hood over it, with two lapels or tippets, such as the doctors of law use in some Universities with a coif, as is above described." The priest-like robe, the furred cape and the other ornaments of a serjeant, are still worn by the judges, as well by those who actually belong to the old Order, as by the judges appointed since the Judicature Act, and who have not taken the degree of serjeant-at-law. The furred cape and hood from a very early period formed part of the robes of the judges and serjeants, being delivered to them as soon as the coifs were put on their heads. Fortescue tells us that in his day this furred cape differed only in the case of the serjeants from that worn by the judges in the circumstance that the judge's cape was furred with minever, whilst the serjeant's cape was usually furred with white lambskin or budge.

With regard to the colour of the robes of the judges and serjeants there seems to have been much variation. At a call of serjeants in Oct. 1555, every serjeant subscribed for one robe of scarlet, one of violet, one of brown-blue, and another of mustard and murray, with tabards of cloths of the same colours. Mach of the ancient costume of the Order of the Coif is still worn at the present day by the judges of the High Court of Justice, who excused from the obligation of belonging to the ancient Order, adopt its vestments in memory of the past. There is one particular part of the dress belonging to the Order of the Coif-the black capwhich the judges always put over their wigs when passing sentence of death. This cornered cap, black cap, or sentence cap, as it is sometimes termed, is a piece of limp black cloth, which is put on the top of the wig ; it is not the coif, as Lord Campbell repeatedly states, but was the covering expressly assigned to veil the coif on the only occasion when the coif was required to be hidden. By the ancient privileges of the serjeants the coif was not to be taken off even in the royal presence. The chief insignia of the order, it was to be so displayed when sitting on the bench, or pleading at the bar ; but this rule seems always to have been departed from in passing sentence of death. The head of the administrator of justice was then covered as a token of sorrow by the black sentence cap. When the judges sit in the Criminal Courts, and when attending church in state, they always carry the sentence cap in their hand as part of their regular judicial attire. The black cap is also worn by the judges over their wigs on the day when the new Lord Mayor goes to the Law Courts in 'state to be sworn in before Her Majesty's judges.

The ceremony of putting on the Coif for the first time was, at one time, a very solemn affair. The white coif having been placed on the head of the serjeant-elect, the Lord Chanoellor, or Lord Chief Justice, to whom the royal power was intrusted, addressed the newly made serjeants in an elaborate speech, setting forth the antiquity, the honour, the rights and the duties of the serjeants-at-law. Among the ceremonies on the creation of serjeants, one of the oldest was that of the presentation of gold rings (about twenty-eight) to several persons of different grades--the Sovereign, the Lord Chancellor, the Judges and the Masters of the Common Pleas. The Sovereign's ring was a very massive one; the Chancellor's and the Judges' rings were about one-third of an inch in breadth, but not very thick. The newly-made serjeant, on his creation, severed his connection with his Inn of Court. If the creation took place during Term, a break

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fast was given in Hall, and afterwards he was escorted to the door, which was closed against him, and the bell solemnly tolled in token of his being dead to the society in the future.

In bygone days, on the creation of new serjeants, great feasts werə given. The ordinary business of the Courts at Westminster was suspended, the judges and other members of the Order of the Coif, the Benchers and apprentices of the law, with the highest officers of state, and even the Sovereign and members of the Royal Family, nobles and bishops, and the Lord Mayor and city officials assembled in large numbers to witness the ceremony of call. These feasts were usually held at Ely House in Holborn, or Lambeth Palace, or St. John's Priory, near Smithfield. On one of these occasions, the creation of eleven serjeants in 1531, we find that King Henry VIII. and Queen Catherine of Arragon were both present. "The proceedings for dissolving the marriage of the King and Queen were then going on, and Queen Catherine came in state to the feast, but we are told she occupied a separate apartment. These feasts gradually lost their importance, and kings and queens ceased to attend the banquets, the royal patronage of lawyers' entertainments being diverted in favour of the masques and revels of the Inus of Court, which had become the order of the day, and were more attractive to courtiers than the grave banquets of the judges and serjeants.

The members of the Order of the Coif bad from an early period their Hostels or Inns in London. There were at various times three of these Inns-one opposite St. Andrew's church in Holborn, called Scrope's Inn ; another in Fleet-street, belonging to the Dean and Chapter of York, and a third In Chancery-lane, held by other members under lease from the Bishop of Ely. The only recognised Inn of late years was that in Chancery-lane, the whole of which was sold some twenty years ago, and the proceeds divided amongst the serjeants. On being elected a member of Inn, a practising serjeant had to pay an entrance fee of £350 ; a judicial one, that is anyone so created preparative to a judgeship, paid £500, and every member paid £15 a year. The Inn was a voluntary association, like any other club, which a serjeant might join or not at his pleasure, without either course in the least degree affecting his newly acquired rights and privileges.

In the social scale the rank of serjeant-at-law comes immediately after that of Knight Bachelor, and above Companions of the Bath, and a number of persons of noble birth or official status. The serjeant holds a rank qnite independent of the Profession, while a Queen's Counsel has no recognised position out of it.

There have been no serjeants created since 1868, and on the 1st Nov. 1875 the degree was abolished.

J. E. R. STEPHENS.

INRIG AND CHESTEX LIMITED.-Petition for winding-up to be heard Nov. 11, before

the Court sitting at the Royal Courts of Justice, Strand. H. Toomer, 35, Walbrook, solicitor for the petitioners. Notices of intention to appear on the hearing of the petition must be signed by the person or irm, or his or their solicitor (if any), and

must reach the above-named not later than six o'ciock on Nov. 10. LONDON TYPING COMPANY LIMITED.-Creditors to send in, by Nov. 30, their names and

addresses of their solicitors (if any), to Mr. W. Burgess, Wheatsheaf-yd, 22,

Farringdon-st, the liquidator of the company. LONDON HEALTH ELECTRICAL INSTITUTE LIMITED.---Petition for winding up to be

heard Nov. 11, before the Court sitting at the Royal Courts of Justice, Strand. A. A. Hannay, 54 and 55, Coleman-st, solicitor for the petitioner. Notices of intention to appear on the hearing of the petition must be signed by the person or firm, or his or their solicitor (if any), and must reach the above-named not later

than six o'clock on Nov, 10. NORWEGIAN Moss LITTER COMPANY LIMITED (in liquidation).-Creditors to send in,

by Dec. 14, their names and addresses and the particulars of their claims, and the names and addresses of their solicitors (if any), to Mr. D. G. Brown, St. George's

House, Eastcheap, the liquidator of the company. PRESTON TRADES UNION BAKERY COMPANY LIMITED in liquidation).-Creditors who

have not already done so to send in, by Dec. 4, their names and addresses and the particulars of their claims, to Mr. R. E. Smalley, 9, Chapel-st, Preston, the

liquidator of the company. SOUTH BEACH LAND AND BUILDING CORPORATION LIMITED.---Petition for winding-up

to be heard Nov. 11, before the Court sitting at the Royal Courts of Justice, Strand. J. Mitchell, 140, Leadenhall-st, agent for R. A. Willcock and Taylor, Wolverhampton, Staffordshire, solicitors for the petitioners. Notices of intention to appear on the hearing of the petition must be signed by the person or firm, or his or their solicitor (if any), and must reach the above-named not later than

six o'clock on Nov. 10. SUNBEAM AND VIGILANT GOLD MINES LIMITED.-Creditors to send in, by Dec. 8.

their names and addresses and the particulars of their claims, and the names and addresses of their solicitors (if any). to Mr. A. Giffard, Blomfield-house, Londonwall, the liquidator of the company. Hays, Schmettau, and Ancrum, 31,

Abchurch-la, solicitors for the liquidator. VICTORIA STEAMBOATS LIMITED. - Petition for winding-up to be heard Nov. 11, before

the Court sitting at the Royal Courts of Justice, Strand. Arnold, Williams, and Co., the Vestry House, Laurence Pountney-hill, solicitors for the petitioners. Notices of intention to appear on the hearing of the petition must be signed by the person or firm, or his or their solicitor (if any), and must reach the above-named not later than six o'clock on Nov. 10.

CREDITORS UNDER ESTATES IN CHANCERY.

LAST DAY OF PROOF8. BRADDICK (James Shattock), Clayhidon, Devonshire, farmer. Dec. 3; E. Lee Michell,

solicitor, Wellington, Somerset. Dec. 17; Mr. Justice Chitty, at eleven o'clock. GARNETT (John), Caxton House, Windermere, Westmorland, printer and publisher.

Dec. 9; Bolion and Bolton, solicitors, Kent-st, Kendal, Westmorland. Dec. 18;

Mr. Justice Stirling, at twelve o'clock. GARROOD (William), 277, Vauxhall Bridge-rd, gentleman's servant. Nov. 30; C. R.

and C. E. Cuff, the Registrars of the Westminster County Court of Middlesex

holden at 82, St. Martin's-la. Dec. 7; the Registrars aforesaid, at three o'clock. HATAWAY (William Hawkins), Frampton-on-Severn, Gloucestershire, à retired

captain in Her Majesty's army. Nov. 25: A. R. Ford, solicitor, Weston-super

Mare, Somersetshire. Dec. 1; Mr. Justice Chitty, at twelve o'clock. ROSE (Joseph Pearson), 264, Pentonville-rd, grocer. Dec. 3; Savery and Stevens,

solicitors, 2, Brabant-ct, Philpot-la. Dec. 10; Mr. Justice Kekewich, at twelve

o'clock. SHOPPEE (Gerald Augustine), 7. Furnival's-inn, Holborn, and of the Woodlands,

Thames Ditton, Surrey, solicitor. Dec. 8; C. E. Soames, solicitor, 5, Clement's

inn, Strand. Dec. 15; Mr. Justice Kekewich, at twelve o'clock. THORNTON (Charles),

Bankside, Marsden, Huddersfield, Yorkshire, formerly a woollen manufacturer. Dec. 8; C. Hall, solicitor, Huddersfield. Dec. 18; Mr. Justice

North, at half-past twelve o'clock. WATKINS (David), 293, Gray's-inn-rd, and of Percy-mews, Percy-st, King's Cross-rd,

waterproofer. Dec. 1; G. J. Huntley, solicitor, Bank-chmbrs, Tooley-st. Dec. 8; Mr. Justice Chitty, at eleven o'clock.

TEMPLE CHURCH. The order of the morning service for to-morrow will be as follows : First Lesson, Hosea xiv. Second Lesson, Hebrews i. Versicles, &c. : Ferial, pp. 1-3. Te Deum Laudamus : Hopkins in A. Jubilate Deo : Hopkins in A. Apostles' Creed: Harmonised Monotone, E. J. H., pp. 4 and 5. Preces and Responses : Ferial, pp. 6-8. Anthem : “As pants the hart” (Spohr, No. 256, p. 114). Litany and Suffrages : Pages 9-15. Hymn before Sermon : No. 285.

N. B.-Orders to admit to the service can be obtained from any of the Benchers of the Inner or Middle Temple.

HEIRS-AT-LAW AND NEXT OF KIN. BLEAKLEY (William Henry), 43, Claughton-rd, and of 1, Alexandra-rd, Birkenhead,

Chesbire, builder and contractor, who died on July 7, 1895. Persons claiming to be his heir-at-law to come in, by Nov. 21, and prove their claims at the chambers of the Registrar of the Liverpool District of the Court of Chancery of the County Palatine of Lancaster, 9, Cook-st, Liverpool. Nor, 24, at the said chambers, at eleren o'clock, is the time appointed for hearing and adjudicating upon such claims.

APPOINTMENTS UNDER THE JOINT STOCK WINDING-UP ACTS. ALLAN NICOLSON AND CO. LIMITED.-Creditors to send in, by Dec. 8, their names

and addresses and the particulars of their claims, and the names and addresses of their solicitors (if any), to Mr. W. Bolton. 13, Spring-grdns, Manchester, the liquidator of the company. Lawson, Coppock, and Hart, 18, Tib-la, Cross-st,

Manchester, solicitors to the liquidator. COVENTRY KING'S HEAD HOTEL COMPANY LIMITED.-Creditors to send in, by Dec. 11,

their names and addresses and the particulars of their claims, to Mr. J. Webb, 63, Paternoster-row, the liquidator of the company. Barraud, Regge, and Jupp,

7, St. Mildred's-ct, solicitors for the liquidator. DEETZ DAVIS AND CO. LIMITED.-Adjourned petition for winding-up to be heard

Nor. 11, before the court sitting at the Royal Courts of Justice, Strand, when, in consequence of the shareholders having resolved that the company be wound-up voluntarily, and Mr. Alfred G. Clark, 39, Beecholme-rd, Upper Clapton, be appointed liquidator, the court will then be asked to make an order for the winding-up of the company or to make an order continuing the voluntary winding-up under the supervision of the court. Linklater, Addison, Brown, and Jones, 2, Bond-ct, Walbrook. solicitors, for the petitioners. Notices of intention to appear on the hearing of the petition must be signed by the person or firm, or his or their solicitor (if any), and must reach the above-named not later than six

o'clock on Nov. 10. EDGAR DOW LIMITED.-Petition for winding-up to be heard Nov. 13, before the

Lancashire County Court, sitting at Government-bldgs, Victoria-st. Liverpool, at eleven o'clock. Sampson and Co., 35, Dale-st, Liverpool, solicitors for the petitioners. Notices of intention to appear on the hearing of the petition must be signed by the perron or firm, or bis or their solicitor (if any), and must reach the

above-named not later than six o'clock on Nov. 12. EDUCATION LIMITED (in liquidation). --Creditors to send in, by Nov. 30, their names

and addresses and the particulars of their claims, and the names and addresses of their solicitors (if any), to Mr. G. S. Pitt, 140, Leadenhall-st, the voluntary

liquidator of the company. HOTEL METROPOLE, SCARBOROUGH, LIMITED.-Creditors to send in, by Dec. 12, their

names and addresses and the particulars of their claims, and the names and addresses of their solicitors (if any), to Mr. C. W. Grimwade, 38, Coleman-st, the liquidator of the company.

CREDITORS UNDER 22 & 23 VICT. C. 35.

LAST DAY OF CLAIM AND TO WHOM PARTICOLARS TO BE SENT. AIR (Ann), 23, Peacock-st, Bishopwearmouth, Durham widow of George Air.

Nov. 23; Henry Ritson and Sons, solicitors, 44, West Sunniside, Sunderland. BENTLEY (Hannah), wife of Thomas Bentley, of the Bull's Head inn, Longnor, Stafford

shire. Nov. 25; R. N. Furniss, solicitor, 18, West-st, Buxton. BARRETT (Richard), Solihull, Warwickshire, butcher. Nov. 30; Sydney, Mitchell,

and Willmott, solicitors, 112, Colmore-row, Birmingham. BECK (Rev. James), Bildeston Rectory, Suffolk, clerk in holy orders. Dec. 31 ; R. C.

Adams Beck, solicitor, Ironmongers' Hall, 117), Fenchurch-st. BEALES (Samuel), Ickleton, Cambridgeshire, retired farmer, Dec. 5; Eaden and

Spearing, solicitors, 15, Sidney-st, Cambridge. BLYTHE (Robert), Chelmsford, Essex, solicitor. Nov. 80; R. W. Blyth, solicitor,

Chelmsford. Essex. BEWICKE (Calverly), Close House, Wylam-on-Tyne, Northumberland, gentleman,

Dec. 1; Maples, Teesdale, and Co., solicitors, 6, Frederick'8-pl, Old Jewry. BASCOM (Henry Sarsfield), formerly of the Vicarage, Nailsworth, Gloucestershire, late

of Bathurst, Gambia, West Coast of Africa, gentleman, an officer in Her Majesty's

Colonial Service. Dec. 1; E. F. Fox, solicitor, 13, Bedford row. BROWN (Henry), 13, Wyle Cop, and of the Town Walls, Shrewsbury, Shropshire,

watchmaker. Dec. 1; J. and F. Holyoake, solicitors, Bromsgrove. CHAPMAN (Emmaline Mary Ann), Torquay, Devonshire, wife of John Chapman, of

Torquay, minister of the Gospel. Nov. 30; Shelley and Johns, solicitors, Princess

House, Princess-sq, Plymouth. CARR (Elizabeth), Birmingham-rd, Lichfield, widow. Dec. 4; H. Russell, solicitor, 5,

Market-st, Lichfield. CRAWSHAW (George William), Alderley Edge, Cheshire, flannel manufacturer,

carrying on business at Henry-st Mill, Rochdale, Lancashire. Dec. 4; Standring,

Taylor and Co., solicitors, 1, King-st, Rochdale. CHURCH (William), Forncett St. Peter, Norfolk, retired farmer, Dec. 14 ; Whites

and Pomeroy, solicitors, Wymondham. Cox (Joseph), S Sea Villa, Tennyson-rd, Small Heath, Birmingham, Warwick

shire, gentleman. Nov. 30; Green and Williams, solicitors, 102, Coimore-row,

Birmingham. CAMPBELL (Walter), Langton Lodge, Woodvale, Honor Oak, Surrey, and of 51,

Knightrider-st, mantle and shawl manufacturers' agent. Dec. 10; Abbott and

Hudson, solicitors, 9, Fenchurch-st. COE (Ernest Oswald), Heather-bank, Camberley, Surrey, gentleman. Jan. 1; Coe,

Robinson, and Dennes, solicitors. 14, Hart-st, Bloomsbury-sq. CARLILL (Jane), 64, Nunnery-la, York, widow. Dec. 14: W. Wilkinson, solicitor, St.

Helen's-sq, York. DICKINSON (Emma), Black Horse hotel, Walton-on-the-Hill, Lancashire. Nor. 28;

Avison and Co., solicitors, 18, Cook-st, Liverpool. DAWSON (Henry Percival), Horbury, near Wakefield, Yorkshire, architect and

auctioneer. Nov. 20; H. G. Keighley, solicitor, old Corn Exchange, Wakefield. EVANS (Edwin). School Lane House, Castle-st, Shrewsbury, Shropshire, gentleman.

Dec. 22; J. T. Carrane, solicitor, Wellington, Shropshire. EVANS (William), 92, Oakdale-rd, Seacombe, Cheshire, printer. Dec. 1; Newman and

Kent, solicitors, 15, Sweeting-st, Liverpool. FOXCROFT (Peter), the Poplars, formerly of Coniston Cottage, both in Glazebrook,

near Manchester, Lancashire, also formerly of 110, Eccles Old-rd. Eccles, Lancashire, gentleman. Dec. 5; Brett, Hamilton, and Tarbottom, solicitors, 3, Kenneds-st Manchester,

COUNTY COURTS.

man.

FARISH (William), Helsby, Cheshire, and of Chester, merchant, and J. P. for the City

of Chester. Dec. 1; Sharpe and Davison, solicitors, 12. Abbey-sq, Chester. GASON (John), 65, Via Babuino, Rome, Italy, physician. Dec. 7; Belfrage and Co.,

solicitors, 35, John-st, Bedford-row. GEE (Alice), 15, North-rd, St. Helens, Lancashire, widow, a confectioner. Dec. 28 ;

Ansdell and Eccles, solicitors, 49, Corporation-st, St. Helens, Lancashire, GRIFFIN (Francis), late of 424, Stretford-rd (Stretford Township), formerly of

59. Stretford-rd, Hulme. Manchester, retired painter and paperhanger. Dec. 25;

Diggles and Ogden, solicitors, 22, Booth-st, Manchester. HOWLETT (James Olley), formerly of Friars-la, but lately residing at :3, Row 141,

Great Yarmouth, Norfolk. fish merchant and basket maker. Dec. 31; Harmer

and 'Ruddock, solicitors, Townhall-chmbrs, Great Yarmouth. HAYES (Amelia Susannah, otherwise Millicent), St. Winifreds, Dover-rd, Upper

Walmer, Kent (wife of Alfred Clanchy Hayes), formerly of 48. Leperton-st,

Kentish Town. Dec. 11: Allen and Son, solicitors, 17, Carlisle-st, Soho-eq. HAWKINS (John Field), Netley, Bampfylde-rd, Torquay, Devonshire. Nov. 9; T. and

J. Hutchings, solicitors, 6, Carlton-pl, Teignmouth. HEATH (Eliza) 14, Regent-st, Teignmouth, Devonshire, spinster. Nov. 19; T. and J.

Hutchings, solicitors. 6, Carlton-pl, Teignmouth. HALL (Henry Harry), Wingham, Kent, fruiterer. Nov. 27; Kingsford, Wightwick,

and Co., solicitors, Canterbury. HUNTER (Edward), formerly of the Glebe, Blackheath, Kent, late of 41, Chester-ter, Regent's-park, and of Coolballintaggart, near Aughrim, Wicklow, Ireland, gentle

Jan 1, 1897: Wost, King, Adams, and Co., solicitors, 66, Cannon-st. JEFFERSON (Ann), 2, Alm a-sq, Scarborough. Yorkshire, widow. Nov. 27; Birdsall

and Cross, solicitors, Bank-chmbrs, Scarborough. JACKSON (Henry), Allen End, Middleton, near Tamworth, Warwickshire, farmer.

Nov. 30; Green and Williams, solicitors, 102, Colmore-row, Birmingham. JONES (John), Brynhyfryd, Gresford, Denbighshire, gentleman. Jan. 1; J. A.

Hughes, solicitor, 32, Regent-st Wrexham. LARKMAN (William Augustus). Castle Meadow, Norwich, retired corn merchant.

Nov. 16; Leathes Priory, solicitor. St. Gile's-st, Norwich. MAXWELL (Charles Frederick), Caulfield, Colony of Victoria, law bookseller.

Dec. 18; 8. A. Graham, solicitor 27, Chancery-la. MARKS (Richard), Denbigh Lodge, 23, Finchley-rd. Dec 30; Hughes and Aston,

solicitors, 71, Edgware-rd. MILES (George Edward), formerly of the Fox inn, Milnrow-rd, Rochdale, late of

108, St Thomas-id. Preston, both in Lancashire. Dec. 4; Standring, Taylor, and

Standring, solicitors, King-st. Rochdale. MILLS (John), Northwald, Dunbam Massey, Cheshire, bank director. Dec. 5;

M. Rigby solicitor. 15, Cooper-st, Manchester. NICKS (Anne), 15, Tachbrook-rd. Leamington Spa, Warwickshire, widow. Dec. 4;

Passman and Son, solicitors, Leamington Spa. NORCOTT (Elizabeth), formerly of Leonard-st, Keswick, Cumberland, late of Kingley,

near Frodsham, Cheshire, spinster. Dec. 30; J. Burton, solicitor, Runcorn. OWEN (Ida Anna). 47, Newsham-drive, Liverpool, Lancashire, widow. Dec. 1; Grace

and Smith, solicitors, 9, Harrington-st, Liverpool. PING (William Treadwell). Middleton Cheney, Northamptonshire, plumber and

glezier. Nov. 29; W.L. Wbitehorn, solicitor, 25A, High-st, Banbury. PENNINGTON (George Alexander), 21, Sou'h John-st, Liverpool, tailor and draper,

trading as Pennington and Sons, who died at Kromsprint, Bloemfontein, Orange Free State, South Africa. Dec. 8; J. F. O'Hare, solicitor, Venice-chmbrs,

61, Lord-st. Literpool. PAGET (Bight Hon. Sir Augustus Berkeley), G.C.B., 11, John-st, Berkeley-eq, formerly

Her Majesty's Ambassador Extraordinary and Minister Plenipotentiary to His Majesty the Emperor of Austria. Dec. 1 ; Lowe and Co., solicitors, 2, Temple

grdns, Temple. PENGELLEY (Rev. William Henry), M.A., formerly of 62, Elm Park-grdns, Chelsea,

late of 6, Greville-pl, Maida Vale, and Penbury, Walmer, Kent, clerk in holy

orders. Der, 5; Bolton and Co.. solicitors. 3, Temple-grdns, Temple. RIDGWAY (Edward John), Rwnall Hall, Staffordshire. Dec. 5; Cooper and Co.,

solicitors. Newcastle, Staffordshire. RAYBOULD (John), Bolte-rd. Wilton, Aston-juxta-Birmingham, Warwickshire,

gentleman. Nov. 30: Robinson and Son, solicitors, 63, Temple-row, Birmingham. SMEE (Simon), Halstead, E88-X. retired nurseryman. Dec. 18; Harris, Morton, and

Harris, solicitors, Halstead, Essex. SMITH (Stephen). Turville Grange, Henley-on-Thames, Oxfordshire, and of Marlow

Mol, Great Marlow, Buckinghamshire, miller. Nov. 30; A. D. Cripps, solicitor,

Great Marlow SKILLINGTON (William), Manor House, Romford-rd, Manor Park, formerly known as

the Ilford Ale Stores. Little Ilford, Essex, beer agent. Dec. 5; H. J. Coburn,

solicitor, 54, Leadenball--t SAVAGE (Jacob Austin), 132 and 326, N 40th-st, and 326, N 39th-st, Philadelphia,

Pennsylvania, U S. of America. Dec. 5; Marsland, Hewitt, and Urquhart,

solicitors, 150, Leadenball-et STAVELEY (John Donald Pepper), 22, Scarsdale-villas, Kensington, a lieutenant in Her

Majesty's Royal Artillery Militia. Nov. 30; Cree and Son, solicitors, 13, Gray's

inn-sq. TUCKER (Frank), Regent-st, Teignmouth, Devonshire. Nov. 19; T. and J. Hutchings,

solicitors, 6 Carlton-pl, Teignmouth. TAYLOR (Mary Flipt), Romaleyn, Paignton, Deropshire, gentlewoman. Nov. 16;

C. F. F. Taylor, executor at Romaleyn, aforesaid. Astley and Co., solicitors,

Manor Office 6, Victoria-st Paignton, Devon. Thomas (William). 9, Bigh-st. Neath, Glamorganshire, iron and brass founder.

Nov. 21; R. P Morgan, and David, solicitors, Neath. VON MAUCLER (Paul Wilhelm Heinrich Emil Baron), Stuttgart and Weinhim, both in

Germany, lieutenant-colonel. Nov. 30; Rehders and Higgs, solicitors, 29, Min

cing-la. WORTHINGTON (George) 3, Brackley-ter, Great Lever, near Bolton, Lancashire,

manufacturing chemist. Nov. 14; J. Ryley, solicitor, 39, Mawdsley-st, Bolton. WRIGHT (James), Kournemouth. Hampshire. Dec. 12; Gregory, Hirst, and Sandford,

solicitors, 51, Broad-st, Bristol. WILLIAMS (Morgan), Bryngoleu House, 2, Treharne-rd, Cadoxton-juxta-Barry,

Glamorganshire retired grocer. Dec. 6; W. R. Davies, solicitor, 35, Mill-st,

Pontypridd. WAND (Martha), Catherine Villa, North-rd, Finchley, spinster. Nov. 30; H. H.

Wells and Son, solicitors, 16, Faternoster-row. WOOD (Lancelot Edward, otherwise Lancelot), Army and Navy Club, Pall Mall, and

of 7. Johnstone-st, Bath, a major in the army, and formerly in the 54th, the West.

Norfolk Regiment. Dec. 12; U. M. Pike, solicitor, 26, Old Burlington-st. WILKINSON (Edgar), 6, Westbrook--pl, Bradford, Yorkshire, a partner in the firm of

Haweridge and Co., Da, ley-st, Bradford, hatters. Nov. 30; R. N. Rhodes,

solicitors, Tanfield-chmbrs, Bradford. WHITESIDE (Emily), 88 Elgin-crescent, Kensington Park, widow. Dec. 1; Collyer

Bristow, Russell, Hill, ana Co., solicitors, 4, Bedford-row. WRIGHT (Herbert Edward), 27, Honiton-rd, Kilburn, and of 23, Jamaica-st, Stepney,

pawnbroker. Dec. 14; Kennedy, Hughes, and Kennedy, solicitors, 1, Clementis

inn, Strand. WALCH (Peter), 535, Tonge Moor-rd, Tonge, Lancashire, formerly a foreman dyer,

late out of businese. Nor, 30; W. Russell, solicitor, 11, Wood-st, Bolton, WATKINSON (Anna Maria). and WATKINSOX (Mary Ann), Matlock, Derbyshire,

spinsters. Dec. 2: T. H. Ladd, solicitor, Matlock, Bath, Derbyshire. WOODHOUSE (Louisa Joanna),

formerly of 37, Warwick-grdns, late of 29, Pembrokegrdns, both in Kensington, spinster. Nov. 26; Peacock and Goddard, solicitors, 3, South-sq, Gray's-inn.

SITTINGS OF THE COURTS.

FOR THE WEEK ENDING SATURDAY, Nov. 14. Aberdare, Wednesday

Llandilo, Monday Abergavenny, Monday, at 10

Llandovery, Saturday Andover, Friday, at 11.30

Louth, Thursday, at 10 Ashborne, Wednesday, at 10

Lowestoft, Thursday, at 10 Ashford, Monday, at 10

Ludlow, Wednesday, at 10 Ashton-under-Lyne, * Thursday

Lynn, Wednesday, at 10 Axbridge, Wednesday, at 10

Maldon, Monday, at 11 Aylesbury, Wednesday

Malmesbury, Monday Bakewell, Tuesday, at 10

Malvern,* Friday, at 10 Bala, Thursday, at 10

Mansfield, Monday, at 10 Basingstoke, Monday, at 11.30

Market Drayton,* Saturday, at 10 Bath, Thursday, at 10

Market Resen, Saturday, at 10 Bedford, Thursday, at 10

Merthyr Tydfl, Friday Biggleswade, Monday, at 10.30

Middlesbrough, Monday, at 10 Birmingham, Monday, Tuesday, Wednes- Narberth, Tuesday

day, Thursday (A. and B.), and Friday Newbury, Wednesday (J.S.), at 10

Newcastle-on-Type, Monday, Tuesday, Bishop Auckland, Tuesday and Wednes- Wednesday, Thursday, and Friday day, at 10

(J.S.), at 10 Blackburn, Monday, at 10

Newnham, Wednesday Blackpool, Wednesday, at 10

Newport (Mon.), Thursday, at 10.30; Blaenau Festiniog, Wednesday, at 10 Friday, at 11 Blandford, Friday, at 10

Newport Pagnell, Friday Bolton,* Wednesday, at 9.30

Northampton, Tuesday (Reg., Bky), at 12; Bow, Monday and Friday

Wednesday, at 10 Bradford (Yorks),* Tuesday and Wednes- North Walsham, Thursday, at 11.30 day, at 9.45

Oldham,* Thursday and Saturday, at 9.30 Brentford, Tuesday, at 10

Oxford, Thursday, at 10 Bridgend, Thursday

Pembroke Dock, Wednesday Bridgwater, Friday, at 10

Plymouth,* Wednesday and Thursday, Brigg, Friday, at 10

at 10 Brighton,* Friday, at 10

Pontypool, Wednesday, at 10 Brompton, Monday, Tuesday, Thursday, Portmadoc, Tuesday, at 10 and Friday

Portsmouth, Thursday, at 12 Bungay, Wednesday, at 11

Preston, Tuesday, at 10 Burnley, Thursday (R.) and Friday, Pwllheli, Monday, at 10 at 10; Saturday, at 9.30

Reading, Thursday Burslem,* Thursday, at 9.30

Ripon, Saturday, at 9.30 Bury,* Wednesday (Reg.), at 9

Rochdale,* Friday, at 9 Carmarthen, Friday

Rochester, Tuesday and Wednesday, Chapel-en-le-Frith, Monday, at 10.30

at 9.30 Chard, Tuesday, at 11

Romford, Tuesday, at 11 Chesham, Monday

Rugby,* Thursday, at 10 Chesterfield, Friday, at 9.30

St. Helens, Wednesday Chorley, Thursday, at 9.30

Salisbury, Thursday, at 10 Cirencester, Thursday

Scarborough,* Tuesday Clerkenwell, Monday, Tuesday, Wednes- Shaftesbury, Wednesday, at 11 day, Thursday, and Friday

Sheffield, Thursday and Friday, at 10 Corwen, Friday, at 10

Shoreditch, Tuesday and Thursday Coventry,* Tuesday, at 9.30

Skipton,* Thursday, at 9.45 Crewe,* Monday

Southam,* Saturday, at 10 Daventry, * Friday, at 10

Southampton, Tuesday, at 11 Derby, Tuesday (Reg., Bky), at 11; Thurg-Southport, Tuesday, at 10 day (J.S. and A.O.), at 10.45

South Shields, Thursday, at 10 Dovizes, Monday, at 10

Southwark, Monday, Tuesday, and ThursDiss, Tuesday, at 11

day, at 10.30 Doncaster, Thursday, at 10

Spalding, Monday, at 11.30 Dudley,* Monday, at 10

Stockport,* Friday Durham, Tuesday (Reg., Bky)

Stourbridge,* Wednesday and Thursday, Dursley, Friday

at 10 Easingwold, Thursday, at 10

Stratford-on-Avon,* Monday, at 11.30 Eastbourne, Thursday

Sunderland, Thursday (Reg., Bky) East Retford, Wednesday, at 11

Swindon, Tuesday, and Wednesday (J.S. East Stonehouse, * Monday, Tuesday, and and Reg., Bky), at 10 Friday, at 10

Tadcaster, Wednesday, at 10 Edmonton, Friday and Saturday, at 11 Taunton, Thursday, at 10 Ely, Tuesday, at 10.30

Tavistock, Saturday, at 10 Falmouth, Thursday, at 10

Thorne, Friday, at 11 Faversham, Friday, at 10

Tiverton, Saturday, at 10 Glossop,* Tuesday

Tredegar, Tuesday, at 9.30 Gloucester, Tuesday

Trowbridge, Friday, at 10 Great Grimsby, Tuesday and Wednesday, Tunstall,* Friday, at 9.30 at 10

Uttoxeter,* Monday, at 11 Greenwich, Friday, at 10.30

Wakefield, Tuesday, at 10 Hanley,* Tuesday and Wednesday, Walsall,* Wednesday and Thursday, at 10 at 9.30

Walsingham, Friday, at 11 Hastings, Monday

Wandsworth, Monday Haverfordwest, Thursday

Warwick,* Wednesday, at 10 Haverhill, Friday, at 9.30

Wellingborough, Monday, at 10 Hereford, * Tuesday and Friday, at 10 Wellington (Somerset), Monday, at 11 High Wycombe, Tuesday

Wells, Tuesday, at 10 Huddersfield, Monday (Reg., Bky), Wed- Westbromwich,* Friday, at 10

nesday, Thursday, and Friday (J.S.), Westminster. Monday, Tuesday, Wednesat 10

day, Thursday, and Friday Hull,+ Monday, Wednesday, Thursday, Weston-super-Mare, Monday, at 10 and Friday (Bky)

Whitchurch,*

Tuesday Huntingdon, Wednesday, at 10

Whitechapel, Tuesday, Wednesday, ThursHyde,* Wednesday

day, and Friday Kidderminster,* Tuesday, at 9

Widnes, Friday Knaresbrough, Friday, at 10

Wimborne, Tuesday, at 10 Lambeth, Thursday and Friday, at 10 Winchester, Monday (Reg., Bky) and Langport, Wednesday, at 10

Wednesday, at 11 Launceston, Tuesday, at 10

Winsford, Thursday, at 11 Leeds, Monday, Wednesday, Thursday, Wisbech, Monday, at 10 and Friday, at 10

Wolverhampton.* Tuesday, at 10 Leighton Buzzard, Thursday

Woodstock, Friday, at 11 Leominster, * Monday, at 10

Woolwich, Wednesday, at 10.30 Lewes, Tuesday

Worksop, Tuesday, at 10 Liskeard, Monday, at 10

Wymondham, Saturday, at 10,30 Liverpool, Monday, Tuesday, Wednesday, Yarmouth, Friday and Saturday, at 10 Thursday, and Friday

York, Tuesday, at 9.30. * Other sittings are specially fixed if necessary.

WARNING TO INTENDING HOUSE PURCHASERS AND LESSEES.-Before purchasing or renting a bouse have the sanitary arrangements thoroughly examined by an expert from the Sanitary Engineering Co. (Carter Bros.), 65, Victoria-street, Westminster. Fee, for a London House, 2 guineas ; Country by arrangement. (Established 1875.)--[ADVT.]

COMMERCIAL FAILURES AND BILLS OF SALE. - According to Stubbs" Weekly Gazette, the number of failures in England and Wales gazetted. during the week ending the 31st Oct. was 150. The number in the corresponding week of last year was 162, showing a decrease of 12. The number of bills of sale in England and Wales, registered at the Queen's. Bench for the week ending the 31st Oct. was 147. The number in the corresponding week of last year was 169.

PROCEEDINGS AFFECTING THE

PROFESSION.

residence at Four Oaks, but had been unable to see him., The application was made under sect. 24, sub-sect. 4, of the Bankruptcy Act, which permitted that course if a debtor wilfully failed to comply with the conditions of the Act.-In answer to his Honour, Mr. Woollett said the debtor bad wilfully failed, after being notified four times. The warrant was granted.

LAW SOCIETIES.

UNITED LAW SOCIETY. On Monday, the 2nd inst., Mr. C. W. Williams in the chair, Mr. Neville Tebbutt opened a debate on the motion, " That it is for the interest of the community and of the Legal Profession that the present distinction between barristers and solicitors should be abolished.” Mr. J. R. Atkin opposed ; after which Messrs. A. E. F. Boulton, A. W. Marks, A. H. Richardson, and C. W. Williams spoke in favour of the motion, and Messrs. W. F. Symonds, H. Reed, and A. M. Begg against it. Mr. Tebbutt replied, and on a division the motion was carried by one vote.- The subject for debate at the next meeting of the society is, That the policy of England should be directed towards inducing the Powers of Europe to depose the Sultan, and become jointly responsible for the government of his empire.”

In Bankruptcy on the 30th ult., before Mr. Registrar Brougham, an application was made by Patrick Marcellinus Leonard for an order of discharge. Mr. G. W. Chapman attended as Assistant Official Receiver, C. L. Attenborough as counsel for the debtor.- From the evidence and the report of the Official Receiver, it would appear that the debtor had held the appointment of County Court judge at Winchester for about twenty years at a salary of £1500 per annum, with an allowance for travelling expenses, but upon a receiving order being made against him in January last he resigned his office. Ths Official Receiver estimated the total liabilities at £36,578, and reported that a first dividend of 1s. 6d. in the pound had been paid to the creditors, and that a further dividend not exceeding 2d, in the pound might eventually be declared. The debtor ascribed his insolvency to pressure by the petitioning creditors, who are an insurance company holding a mortgage upon his interest in estates in Roscommon and Clare, Ireland. He estimated this interest at £13,774, but the petitioners, whose debt amounted to £9672, valued their security at £5700 only, leaving an unsecured balance of £3973 upon which they had received a dividend. The debtor asserted that the rents received from the Irish estates had not, of late years, been sufficient to discharge the interest on the existing mortgage debt and the premiums on a life policy which the petitioners held as collateral security, and he alleged this to be the main cause of his insolvency. The Official Receiver averred, however, that in his opinion only a small portion of the existing deficiency could fairly be ascribed to the insufficiency of the rents. He also pointed out that large sums owing for money lent, and which since 1890 only, according to the accounts, amounted to upwards of £20,000 were far more than sufficient to meet his loss, and that, moreover, the debtor was in the receipt of a considerable salary, and, as he admitted, the expenses of his household were defrayed by his wife out of her separate income. The Official Receiver stated that in these circumstances he was inclined to think the debtor's position could only be properly explained by attributing it to a great extent to excessive personal expenditure. No accounts had been kept, and the debtor alleged that for the last twenty years he had never really considered his financial position, and he admitted, indeed, that he knew now far more about his own affairs than he ever did before. The Official Receiver further reported that in Aug. 1891 the petitioners obtained judgment against the debtor for the amount then due to them. Since that date, owing, the debtor alleged, chiefly to that action, he had been continually harassed and pressed by other creditors, and no less than thirty-five bankruptcy petitions were presented against him. The Official Receiver asserted, however, that notwithstanding these circumstances the debtor did not appear to have made any serious attempt to curtail his expenditure or to reduce his liabilities. The Official Receiver opposed the application upon the sole ground that the assets were not equal to 10s. in the pound on the unsecured liabilities, but no creditor appeared to oppose.

- Attenborough submitted that the debtor had been somewhat unfortunate, as he had been burdened with the loss incurred in connection with the Irish estates. There was no suggestion of anything in the nature of speculation. The learned counsel asked that the discharge might be granted subject to the debtor consenting to judgment for £500.--His HONOUR said he was of opinion that a more substantial offer should be made.--Attenborough said that the debtor's daughter would be willing to withdraw her claim for £19,000 against the estate.---The case was ultimately adjourned for one week to enable the debtor to produce Miss Leonard's consent to the withdrawal of her claim, and also to consider the question of submitting an offer.

UNION SOCIETY OF LONDON. THE society met at the Inner Temple Lecture Hall on Wednesday, the 4th inst.; Mr. Haythorne Reed in the chair. After the reading of the minutes and the disposal of private business Mr. Sidney W. Clarke brought forward the motion on the agenda paper, viz: “ That the present fiscal policy of this country requires immediate and drastic reform by a reversion to a system of protection.” Speakers : For the motion, Messrs. Clarke, Kinipple, and Arnold ; against, Messrs. Copeland, Withers, Willson, and Jenks. The motion was lost.

Ar the Leeds Bankruptcy Court on the 27th ult. John Charles Hemingway, a solicitor, carrying on business at 7, East Parade, Leeds, came up for public examination. The liabilities amounted to £824 19s. 10d., and the assets to £10 10s. The debtor was admitted in 1882, and after acting as managing clerk to a Cumberland firm, came to Leeds, and eventually began practising on his own account with £300 borrowed money. Illness, loss of capital, heavy expenses, and speculation in litigation were among the causes which had contributed to his insolvency.- The examination was adjourned.

HUDDERSFIELD INCORPORATED LAW SOCIETY. The annual meeting of the above society was held at the society's rooms, Imperial Arcade, on the 28th ult. Mr. Charles Hall, the president, occupied the chair, and there were also present Messrs. A. H. J. Fletcher (hon. treasurer), T. D. Ruddock (one of the hon. secs.), J. H. Dransfield, J. J. Booth, F. A, Reed, James Sykes, J. R. Haigh, C. Stones, G. F. Johnson, G. G. Fisher, W. Ramsden, E. G. Learoyd, and E. T. Woodhead. From the report it appeared that three ordinary members had been elected during the year, making the present number of members fifty. The committee expressed regret at the death of Mr. F. R. Jones, a former member and governor of the society, and of Sir G. W. Morrison, who, previous to his appointment as Town Clerk of Leeds, was for some years a practitioner in Huddersfield. It was noted that Mr. C. E. Freeman, who had been appointeed Registrar and High Bailiff of Huddersfield County Court, and Mr. C. H. Marshall, who had been appointed to similar offices at Holmfirth County Court, were members of the society. To test the comparative advantages of text-books being taken out of the library or only allowed to be used there, for six months the experiment of allowing books to be taken out, under rules prepared for the purpose, was tried. The change was generally approved by the members, and it was decided to make the arrangement and rules permanent. The Alfred Sykes medal for the most successful law student of the year 1895 was won by Mr. C. A. Buckley, who obtained the first place in the final honours examination of the Incorporated Law Society. The receipts for the current year were £110 4s. 4d., and the expenditure £102 158. 11d., showing a balance of £7 8s. 5d. The amount owing to capital account was £28 13s. 3d., and the credit balance of the income of the Alfred Sykes prize fund was £21 5s. 4d. £255 6s. 3d. standing to the credit of the society at the bank had been spent in the purchase of £240 Huddersfield Corporation 3 per cent. stock. There was £84 198. 10d. in the bank, and not a single arrear of subscriptions.

The President moved the adoption of the report and treasurer's accounts, and after alluding to the increased practical value of the library by allowing books to be taken from the rooms, he remarked that many members of the committee felt that the society might be made still more useful and attractive by investing their unspent capital in text-books. He felt sure that the subscribers to the fund had no expectation that so much money would be idle. He referred in feeling terms to the death of the late Mr. F. R. Jones and Sir George W. Morrison, and returned thanks for having been elected president, and for the assistance he had received from the secretary, treasurer, and committee.

Mr. G. F. Johnson seconded the resolution, and it was passed.

Mr. W. Ramsden proposed, Mr. J. J. Booth seconded, and it was resolved, that thanks be given to the president, treasurer, secretaries, and committee.

On the motion of Mr. G. G. Fisher, seconded by Mr. A. H. J. Fletcher, Mr. Hall was re-elected president, and he returned thanks.

Mr. J. H. Dransfield proposed the election of the officers and committee for the ensuing year as follows: Honorary treasurer, Mr. A. H. J. Fletcher; hon. secretaries, Mr. T. D. Ruddock and Mr. James Sykes : committee, Messrs. E. F. Brook, G. G. Fisher, J. H. Fletcher (Holmfirth), G. F. Johnson, C. H. Marshall, H. Owen, J. W. Piercy, C. Stones, and A. Swift; auditors, Messrs. D. J. Bailey and J. J. Booth.

Mr. E. T. Woodhead seconded the resolution, and it was passed.

WILLIAM MARTIN BAKER, against whom a receiving order was made on the 2nd June last, states that he was admitted a solicitor in 1871, but he did not commence to practise until April 1877. He then had a capital of £200, and purchased the practice of the late Mr. Montagu Scott from his widow for £50. Since then he has continued to practise alone under the style of “ Montagn Scott and Baker” at Rugby-chambers, Great Jamesstreet, Bedford-row. The statement of affairs shows liabilities £16,654, of which £4181 are expected to rank, with assets £379. The debtor ascribes his insolvency to losses by bad debts, to falling off in business during the last three years, and to heavy law costs incurred in various actions. The Assistant Official Receiver (Mr. E. S. Grey) observes that the unsecured liabilities are chiefly in respect of money lent to the debtor or retained by him with the alleged consent of his clients since the year 1889. An adjudication of bankruptcy has been made.

Is the Birmingham County Court on the 2nd inst. before his Honour Judge Whitehorn, Mr. C. Woollett, Assistant-Receiver, applied for a warrant for the arrest of Matthew Alexander Fitter, solicitor, late of Bennett's Hill.-Mr. Woollett said the receiving order was made on the 23rd Oct., and up to the present Mr. Fitter had not attended at the office of the official receiver to give information concerning his affairs. Four letters had been sent, and he (Mr. Woollett) had been over to Mr. Fitter's

It was decided, on the motion of Mr. E. G. Learoyd, seconded by Mr. Jas. Sykes, that the society recommend to the committee the appointment of Mr. J. H. Dransfield as deputy-chairman of committee.

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.

a success.

BOSWELL'S LIFE OF JOHNSON, BY AUGUSTINE BIRRELL.-It may be of interest to note that Johnson is represented by Boswell to bave quoted an epitaph in Italian, found in one of Addison's Essays, vol. 1, Spectator, No. 25, in a manner that is at once totally wrong, and in. correct in the respect of omission and punctuation. It seems to have escaped the vigilance of successive editors that Boswell makes Johnson talk bad Italian, and even Mr. Augustine Birrell has failed to notice it. In vol. 3, p. 194, of Mr. Birrell's edition, recently published, of Boswell's Life of Johnson, Boswell makes Johnson speak as follows: “It would seem that Addison had not acquired much Italian learning, for we do not find it introduced into his writings. The only instance that I can recollect is his quoting 'Stavo bene, per star meglio, sto qui.?” This is not exactly what Addison said, bat Johnson repeats a mistake that Addison made. Addison wrote : “ This letter puts me in mind of an Italian epitaph, written on the monument of a valetudinarian, “Stavo ben, ma per star meglio, sto qui,' which it is impossible to translate :" (Vol. 1, Spectator, No. 25.) Addison, in a foot-note, does however attempt to translate it-a fact of great importance, because it proves he wrote bad Italian. He says that the epitaph means, “I was well, but trying to be better, I am here." It is clear, therefore, that Addison wrote stavo for the imperfect indicative of the irregular verb stáre. But this is .equally clearly wrong, the first person singular imperfect indicative of store is stava (cf. Sauer's Italian Conversation Grammar, p. 358), where an example found—“ Io ti stava aspettando”—I was waiting for thee. The connection in which it is then quoted is to show that stáre and other verbs may be used as auxiliaries with the gerund, but it makes it clear that the imperfect of stóre is stara, not stavo. The last word is in fact nonsense ; there is no part of the conjugation of the irregular verb stáre in which it occurs ; nor, as far as I can see, is stavo any word in the Italian language. It is perhaps singular that this should have escaped editors so learned as the distinguished scholars ho ve successively edited Boswell's great biography, from Burney, Malone, and Kearney, to Mr. Birrell himself. It only remains to add that Johnson improved on Addison's Italian in one respect, since he said-or Boswell wrote-bene, the adverb well-which Addison wrote ben, which is not usual. Johnson's memory was wrong—the Italian epitaph is not the only instance of Addison's quoting Italian. In vol. 1, No. 5, of the Spectator, in an essay on the absurdities of the modern opera, Addison quotes from Rossi's opera Rinaldo, as far as I can see, correctly. Boswell was not a great linguist, mistakes in French occur in his work, notably that of writing bon mots for the plural of bon mot. He repeats this mistake several times, at pp. 273, 346, 326, of an edition of the Life of Johnson, published by Nimmo, Hay, and Mitchell, in 1890. This mistake, though Cicero says a lawyer ought to be an auceps syllabarum,” Mr. Birrell does not think worthy of notice-de minimis non curat lex.

N. W. SIBLEY.

from your correspondents if they will kindly communicate with me, and also from any other law clerks who would be disposed to join a society of the kind indicated in my previous letter. In reply to "A.W.K.," my own idea was to form one society for the whole country, which could, if necessary, be subsequently subdivided into districts. The committee would, as far as possible, be drawn equally from the various districts, the members of the committee to act as a sub-committee for their particular district, to whom all questions as to the desirability of candidates for membership and other minor matters would be referred. This ie, however, purely a matter of detail, and would be open to such alterations as the intended members should desire. In my opinion the first thing necessary is to find out what measures of support is likely to be accorded to such a society, and if "A.W. K."and R. G.O.” would kindly obtain and forward then ames of any gentlemen in their neighbourhood who would be likely to become members, and if as many other law clerks as possible would kindly communicate their opinions to me I should then be better able to judge whether it is any good carrying the project further. If I could obtain sufficient promises of support to enable me to form the nucleus of a society, I would prepare and submit a rough scheme of what I propose. In the event of such a society being launched I have no doubt as to its ultimate success; but, in the meantime, I think the best mode of procedure would be the forma. tion of a provisional committee from amongst those clerks who feel the need of the society and would pledge themselves to use every effort to make it

We conld then thoroughly thrash the question out, and decide on a course for future action. I do not think the subject is yet sufficiently advanced to justify us in making an appeal for financial assistance, for it is useless to ask for outside help unless law clerks themselves are prepared to support the creature of their own invention. Let us first of all decide exactly what we want and the best means of obtaining it, and then, when the idea has assumed some sort of shape, will be the time to appeal to the Legal Profession for assistance to enable us to attain our ends.

JNO. SMITH. Castle-street, Wallingford, Nov. 3.

Having read the recent correspondence on the above subject, and being in full sympathy with such a movement, I venture again to state through the medium of your paper that in 1886 a society on nearly identical lines as that proposed was initiated by me, and ultimately with the kind assistance of many gentlemen in both branches of the Profession duly enrolled ander the patronage of the then Lord Chancellor (Lord Halsbury). That society, for reasons which I explained in the Law TIMES a few months since, lack of support from law clerks, fell through. Therefore I would suggest that, before the project is carried beyond its initial stage, a sufficient number of gentlemen who, like myself, recognise the advantages of the scheme, should definitely pledge themselves to carry the matter to a working issue. Without some such binding arrangement as this the ardour of the promoters will find itself sensibly cooled by the apathy and ultimate defection of those who promised support at an early stage of the undertaking. I make these suggestions not with any desire to challenge the soundness of the present movement, but solely for the purpose of rendering the experience of myself --secretary of the defunct society-and of the clerks who acted with me, useful to those gentlemen who are in action now. On the question of initial expenses, which will be found somewhat onerous, I would remark, in reference to the suggestion that perhaps the United Law Clerks Society might render aid, that it would not, in my opinion, be judicions to approach that society on the point, for the reason that the grant of such aid would be outside the scope of its rules. Let as much support as possible be got from all extraneous quarters, but while having a due regard and every appreciation for such support, I think that the provincial law clerks should look to their own class for the only support which in its nature can be lasting. With the hearty co-operation of clerks in various parts of the country, and under well-considered management, I see no reason why a strong and lasting society should not be formed for the large body of country law clerks. I shall be very pleased indeed to render what assistance I can to the movement. I have a copy of the rules of the society which I have referred to, and other papers and circulars connected therewith, which, if considered of any utility, to the promoters in this case, are at their service. As a practical step, and if agreeable to your correspondents, I shall be pleased to enter into direct communication with them them by letter.

J. J. SMITH. Tunstall, Staffordshire.

With respect to the correspondence on the subject of the formation of the Country Law Clerks' Benefit Society, I agree with “R. G. O." that some means should be devised to bring the subject to the notice of every country law clerk possible. After that is done, if you would kindly allow us the use of a column of your universally circulated paper, the feeling of country clerks could be fairly demonstrated.

S. H. I have read the letters in the Law TIMEs on the above subject with great interest, as I have long thought that some such society was much needed. If your correspondents would write to me I would be glad to help them all I could. The editor will forward any letter addressed to

ANOTHER COUNTRY CLERK.

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SETTLEMENT ESTATE DUTY.--A curious point appears to arise under the Finance Act of 1896, in Re Webber (74 L. T. Rep. 244 ; (1896) 1 Ch. 914). North, J. decided that, in the absence of a provision in the will to the contrary, the settlement estate duty imposed by sect. 5 of the Finance Act 1894 on settled specific legacies, was payable out of residue, and not out of the settled legacies. Presumably in consequence of this decision, sect. 19 of the Finance Act 1896 was passed, which provides that “the settlement estate duty leviable in respect of a legacy or other personal property settled by the will of the deceased shall (unless the will .contains an express provision to the contrary) be payable out of the settled legacy or property in exoneration of the rest of the deceased's estate.” The Act came into operation on the 1st July 1896 (sect. 24, 1 (a), and (Ib. (1) b) “a deceased personis defined to be a person dying after that date. There is no definition, however, of the expression " the deceased.” By sect. 39 of the 1896 Act, part 4 (which includes the sections above referred to), is to be construed together with part 1 of the Act of 1894. In part 1, sect. 22, of the 1894 Act, we find that the expression “the deceased ” is defined to be a person dying after the commencement of that Act. It would appear then that the expression “the deceased” in sect. 19 (1) of the 1896 Act refers to a person dying on or after the 1st Aug. 1894. I happen to be the executor of a will of a testator who died in 1895. Settlement estate duty is payable on certain specific gifts of personalty. Owing to various delays the settlement estate duty has not yet been assessed. If my reading of the above Act be correct, it would seem that this strange result is brought about, that whereas if the duty had been paid before the 1st July 1896 it would have been chargeable against the residue, it will now be chargeable against the sittled shares; in other words, a mere delay on the part of the commissioners in assessing the duty has had the effect of entirely changing its incidence, and of making the residuary legatee the richer, and the specific legatee the poorer by its amount. This curious ex post facto operation of the Finance Act 1896 was surely never contemplated by its authors.

EXECUTOR.

I say

EXTRACT FROM A LECTURE ON “Foods," BY DR. ANDREW Wilson.“The consumption of cocoa happily increases year by year.

happily,' because, as tea and coffee are not foods, while cocoa is a true food, any increase in the national nutitrion means an increase in the national prosperity. Winter, besides, is close upon us, and I advise those who are susceptible to colds to fortify themselves against chill by attention to their food. The easiest way of effecting this end for many is to substitute cocoa (Epps' being the most nutritious) for tea and coffee." [ADIT.]

COUNTRY LAW CLERKS' BENEFIT SOCIETY.-I am glad to see the letters of “A. W. K.” and “R. G. O.” in your issue of the 31st ult. As the writer of the letter signed “Country Law Clerk” I shall be pleased to hear

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