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ADJUDICATIONS.

GAZETTE, FEB, 19. AYTON, JAMES THOmson, late the Mount, Whitechapel, auctioneer. Ct. High Court.

Order, Feb. 15. BESTE, HENRY AUGUSTUS (described in receiving order as H. Beste), New Broad-st,

merchant. Ct. High Court. Order, Feb. 15. BARRETT, SAMUEL, Crosshills, late managing director of Keighley Laundry

Engineering Company Limited. Ct. Bradford. Order, Feb. 16. BRANCH, WILLIAM, Bettws. collier. Ct. Cardiff. Order, Feb. 16. BOOTH, HENRY, Romford, builder. Ot. Chelmsford. Order, Feb. 15. BARRIE, ALEXANDER, and AYLWARD, CHARLES FREDERICK, Leicester, grocers. Ct.

Leicester. Order, Feb. 15. BRAZEL, WILLIAM, Swansea, baker. Ct. Swansea. Order, Feb. 15. BODENHAM, KEZIA JANE, Worcester, draper. Ct. Worcester. Order, Feb. 16. Cox, FRANK, Drewsteignton, baker. Ct. Exeter. Order, Feb. 15. DAVIS, DAVID, Old Ford-rd, Bow, saddler. Ct. High Court. Order, Feb. 17. DAY, ERNEST SOUTHGATE (trading since July 1, 1896, as J. Blackwood and Co.),

Strand, publisher. Ct. High Court. Order, Feb. 16. DIGBY, EVERARD, late Gloucester-rd, South Kensington, dental surgeon. Ct. High

Court. Order, Feb. 17. DAVIES, THEOPHILUS, Llandilofawr, wheelwright. Ct. Carmarthen. Order, Feb. 16. EVANS, NATHANIEL, Llanelly, grocer. Ct. Carmarthen. Order, Feb. 16. EVERATT, GEORGE PALFRAMAN, Selby, tailor. Ct. York. Order, Feb. 16. FENTON, FREDERICK, and SUNDERLAND, WILLIAM, Carlisle, printers. Ct. Carlisle.

Order, Feb. 15, FAIRBAIRN, ALFRED, Snaith, builder. Ct. Wakefield. Order, Feb. 16. GOODMAN, WILLIAM LAW, Holborn-bars, insurance agent. Ct. High Court. Order,

Feb. 16. GIBBON, JAMES. Bridgend, greengrocer. Ct. Cardiff. Order, Feb. 15. GADD, EDWARD JAMES, Southport, grocer. Ct. Liverpool. Order. Feb. 17. GREAVES, WILLIAM, Macclesfield, publican. Ct. Macclesfield. Order, Feb. 13. HARTLEY, EZRA FOSTER, late Nelson, draper. Ct. Burnley. Order, Feb. 16. HANKS, FRANK, Cheltenham, late livery-stable keeper. Ct. Cheltenham. Order,

Feb. 15. HUTCHINSON, ROBERT GREENWOOD, Nether Staveley, farmer. Ct. Kendal. Order,

Feb. 17. HILL, SARAH ANN (trading as S. Hill), late Leicester, boot dealer. Ct. Leicester,

Order, Feo. 13. HARRIS, ALFRED ROBERT, Southampton, grocer. Ct. Southampton. Order, Feb. 17. HEBDEN, WILLIAM, Brighton, late music-hall proprietor. Ct. Wakefield. Order,

Feb. 16. JOHNSON, JOHN, Marston, innkeeper. Ct. York. Order, Feb. 13. KIRK, ROWLAND, Dukinfield, grocer. Ct. Ashton-under-Lyne and Stalybridge.

Order, Feb. 17. KNIGHT, ARTHUR (trading as Arthur Knight and Co.), Preston, general draper. Ct.

Preston, Order, Feb. 15. MOORE, JOSIAs, South Milton, haulier. Ct. Plymouth and East Stonehouse. Order

Feb. 17. MACBEATH, MARGARET, Bloomsbury-st, Bedford-sq, widow. Ct. High Court. Order,

Feb. 15.
MARTIN, JAMES, Central-st, St. Luke's, tailor. Ct. High Court. Order, Feb. 17.
Pirts, WILLIAM, Cheriton Bishop, farmer. Ct. Exeter. Order, Feb. 16.
REESÉ, THOMAS, late Wellington, baker. Ct. Shrewsbury. Order, Feb. 15.
RICHMOND, HENR7, Tottenham, florist. Ct. Edmonton. Order, Feb. 15.
REEVES, JOHN Sims, Ridgemount-grdns, Gower-st, professional vocalist. Ct. High

Court. Order, Feb. 16.
SAMUEL, JOHN, Walton-on-the-Naze, grocer. Ct. Colchester. Order, Feb. 15.
TUCKER, RICHARD, jun., Bridport, solicitor. Ct. Dorchester. Order, Feb. 17.

FIRST MEETINGS.

GAZETTE, FEB. 19. GRAY AND GILBERT LIMITED, Great St. Helen's. Ct. High Court. Meeting, creditors,

Feb. 26, at 11; contributories, at 11.30, at 33, Carey-st. WEST AUSTRALIAN (GOLD DISTRICT) TRADING CORPORATION LIMITED, Basinghall-st.

Ct. High Court. Meeting. creditors, March 4, at 11, at 33, Carey-st; contributories, at 12.30, at Winchester House, Old Broad-st.

GAZETTE, FEB. 23. NEWS DISTRICUTION COMPANY LIMITED, New Broad-st. Ct. High Court. Meeting,

creditors, March 3, at 11; contributories, at 11.30, at 33, Carey-st.

NOTICES OF DIVIDENDS.

GAZETTE, FE3. 23. AMERICAN, ENGLISH, SCOTTISH, AND IRISH TRUST LIMITED, Poultry. Ct. High Court.

Amount per pound, 12s. 6d. Second and final. Payable, any day (except

Saturday) between 11 and 2, at 33, Carey-st. SOUTH AMERICAN AND MEXICAN COMPANY LIMITED, Winchester House, Old Broad-st.

Ct. High Court. Amount per pound, ls. 6d. Seventh and final. Payable, any

day (except Saturday) between 11 and 2, at 33, Carey-st. STEAMSHIP BIRDA COMPANY LIMITED, Milford Haven. Ct. Pembroke Dock. Amount

per pound, 20s. First and final. Payable, March 3, at 4, Queen-st, Carmarthen.

NOTICES OF RELEASE OF LIQUIDATORS,

GAZETTE, FEB. 19. TAVY UNITED MINES AND ARSENIC WORKS LIMITED, Coleman-st. Ct. Stannaries

Court, Truro. Liquidator, George Appleby Jenkins, Boscawen-st, Truro. Release, Feb. 12.

GAZETTE, FEB. 23. MOUNTAINS WIRE MANUFACTURING COMPANY LIMITED, Castleford. Ct. High Court.

Liquidator, Stuart Lowden, Ropergate, Pontefract. Release, Dec. 18. REPERTOIRE OPERA COMPANY LIMITED, Cannon-st. Ct. High Court. Liquidator,

Edward Joseph Palmer, 6A, Austin Friars. Release, Feb. 4.

BIRTHS, MARRIAGES, AND DEATHS.

GAZETTE, FEB. 23. ALEXANDER, SARA (trading as Madame S. Turn), Upper-st, Islington, ladies' outfitter.

Ct. High Court. Order, Feb. 19. ARTHUR, JOAN MEREDITI, Birmingham, grocer. Ct. Birmingham. Order, Feb. 13. ARMATAGE, GEORGE (trading as Armatage and Co.), Leeds, joiner. Ct. Leeds.

Order, Feb. 16. BERNSTEIN, HARRIS, Leeds, woollen merchant. Ct. Leeds. Order, Feb. 19. BECKERLEG, ARTHUR JAMES, Redruth, baker. Ct. Truro. Order, Feb. 19. BLANKLEY, JOHN JOSEPH, Castle Bytham, farmer. Ct. Peterborough. Order,

Feb, 20. CORNWELL, WILLIAM EDWIN, Cardiff, butcher. Ct. Cardiff, Order, Feb. 18. DALLIMORE. WILLIAM HORATIO, Castle-st, Long-acre, builder. Ct. High Court.

Order. Eeb. 19. Dawson, WILLIAM

ALFRED, Southampton, baker. Ct. Southampton. Order, Feb. 18. DEFFETT, HENRY, Bristol, financier. Ct. Bristol. Order, Feb. 20. ELGAR, EDWIN LAURENCE, Croydon, builder. Ct. Croydon. Order, Feb. 18. FOORD, ROBERT, Ramsgate, baker. Ct. Canterbury. Order, Feb. 19. GAMES, FREDERICK JOHN (described in receiving order as F. G. Games), Gloucester

pl, Portman-sq. Ct. High Court. Order, Feb. 19, GRAY, EDWARD, Gloucester-rd, Regent's Park, surgeon. Ct. High Court. Order,

Feb. 19. GREIG,JOSEPH TETLEY, Leeds, butcher. Ct. Leeds. Order, Feb. 18, GRIFFITHS, BENJAMIN GEORGE, Pembroke, butcher. Ct. Pembroke Dock. Order,

Feb. 20. HARFORD, FRANK, Mountain Ash, fishmonger. Ct. Aberdare. Order, Feb. 18. HURT, WILLIAM, Aberdare, fishmonger. Ct. Aberdare. Order. Feb. 18. HILL, ALBERT, Nottingham, hosier. Ct. Nottingham. Order, Feb. 20. JENNER, ARTHUR HERBERT, Church-st, Camberwell, no occupation. Ot. High Court

Order, Feb. 20. KEATES, WILLIAM, Cirencester, tailor. Ct. Swindon. Order, Feb. 19. LACEY, HENRY, Walbam Green, coal dealer. Ct. High Court. Order, Feb. 19. MARSHALL, JOHN, Fixby, farmer. Ct. Halifax. Order, Feb. 19. MASTERS, WALTER WILLIAM (trading as W. W. Masters and Co), Swansea, colliery

agent. Ct. Swansea. Order, Feb. 19, NORFOLK, WALTER CECIL, St. George's-rd, Southwark, clerk. Ct. High Court.

Order, Feb. 19. OLLIVER, SPENCER ALWYNE, Mount-st, Grosvenor-sq, gentleman. Ct. High Court.

Order, Feb. 18. OLIVEIRA, ALEXANDER, Manchester, advertising agent. Ct. Manchester. Order,

Feb. 19. OWEN, MARY, Ruabon, licensed victualler, widow. Ct. Wrexham. Order, Feb. 18. PARKER, ANNIE, Roecliffe, farmer, widow. Ct. York. Order, Feb. 18. PARKER, WILLIAM, Bury, roundabout proprietor. Ct. Bolton. Order, Feb. 19. POTTER, John, Great Yarmouth, late boot dealer. Ct. Great Yarmouth. Order,

Feb. 20. PEARSON, JAMES, Milton-next-Sittingbourne, builder. Ct. Rochester. Order, Feb. 19. PASCOE, WILLIAM, Helston, retired engineer. Ct. Truro. Order, Feb. 18. RHODES, JOHN, Wakefield, commercial traveller. Ct. Wakefield. Order, Feb. 19. Ross, ANN, Wigan, innkeeper. Ct. Wigan. Order, Feb. 19. SAUL, FRANK HENRY (trading as Saul and Co.), Crewe, commission agent. Ct.

Birmingham. Order, Feb. 20. SMITH, JAMES, Bradford, commission manufacturer. Ct. Bradford. Order. Feb. 20. STANCER. HENRY, Kingston-upon-Hull, plumber. Ct. Kingston-upon-Hull. Order,

Feb. 18. TINDALL, ARTHUR, late Colne, tailor. Ct. Burnley. Order, Feb. 18. TOMLINSON, GEORGE WITANALL, Newport, Mon., solicitor. Ct. Newport. Order,

Feb. 20. THOMAS, ELIAS, late Gilfach Goch, builder. Ct. Pontypridd. Order, Feb. 18. THIRSK. JAMES ERNEST, Andover, miller. Ct. Salisbury. Order, Feb. 18. WEBB, WILLIAM, Romsey, butcher. Ct. Southampton. Order, Feb. 19. WATKINS, ARTHUR JAMES, late Croydon, grocer. Ct. High Court. Order, Feb. 10. Wilson, CHARLES HORACE (so far as regards his separate estate), Garlick-hill,

(trading with Wilfred Powell Simon as C. H. Wilson, Simon, and Co). Ct. High Court. Order, Feb. 15.

BIRTHS. EDMUNDS.-On the 15th inst., at 4, Whitehall-ct, S. W., the wife of Lewis Edmunds,

Q.C., of a daughter. HEELAS.--On the 17th inst., at Hillslie, Amberley, Stroud, Glos., the wife of Archibald

Hay Grant Heelas. Solicitor, of a daughter. PEARSON.-On the 21st inst., at 36, Sydney-st. Chelsea, the wife of Norman Pearson,

Barrister-at-law, of a son. SEDDON.-On the 14th inst., at St. Winifred's, Hillfield-rd. West Hampstead, the wife of Henry Charles Seddon, Barrister-at-law, of a daughter.

MARRIAGES. JONES-HYDE.--On the 9th inst., at All Saints' Church, Hove, Lieut.-Col. A. E. Jones,

Indian Staff Corps, commanding the 32nd Punjab Pioners, to Margaret Armstrong, only daughter of the late Edgar Hyde, of the Inner Temple, Barrister

at-law. SUTCLIFFE-GREENWOOD.-On the 17th inst., at All Saints' Church, Harley Wood,

Todmorden, William Henry Sutcliffe, of Mayroyd, Hebden Bridge, Yorkshire, Solicitor, youngest son of the late William Sutcliffe, of Hebden Bridge, Solicitor, to Mary Helena, elder daughter of the late Robt. Greenwood, Esq., of Here Hill,

Todmorden. Walls-Dixon.-On the 18th inst., at St. Mary's, Armathwaite, Cumberland, Edward

Geoffrey, son of the late Rev. R. G. Walls, J.P., of Boothby Hall, Lincolnshire, to Alice Blanche, third daughter of G. H. Dixon, J.P., D.L., of The Hall,

Armathwaite. WILTON-HILLS.—On the 16th inst., at Christ Church, Wanstead, Henry Pleydell,

elder son of the late Frederick Wilton, of Gloucester, Solicitor, and of the Baroness Solignac,

of Leslie

Court, Gloucester, to Lilian Mabel, second daughter of Rowland Hills, Surgeon, Snaresbrook.

DEATHS. GRIMSHAWE.-On the 20th inst., at Brighton, Emily Mary, wife of the late Charles

Livins Grimshawe, J.P., D.L., of Goldington Grange. Beds. RAMSAY.-On the 15th inst., at Plymouth, Alexander Panmure Oswald, Barrister,

Inner Temple, only son of George Dalhousie Ramsay, C.B., aged 29 years. ROWLANDS.-On the 15th inst., at Tyddyn Elen. Llanrug. Carnarvon, Elizabeth

Rowlands, daughter of the late John Rowlands, J.P., D.L., of Plastirion, Carnarvonshire, aged 70 years,

HALLILAY'S ARTICLED CLERKS' HANDBOOK.-Containing a Course of Study for the Preliminary, Intermediate, Final, and Honours Examination of Articled Clerks, and the Books and Statutes to be Studied for each Examination; also the Law relating thereto, and all necessary Forms; being a complete Guide to the Candidate's successful Examination and his admission on the Roll of Solicitors, to which are added Papers of Questions asked at each of the several Examinations, and a Glossary of Technical Law Phrases. Price 4s.-HORACE Cox, “ Law Times” Office, Windsor House, Bream's-buildings, E.C.-[Apyt.]

HAYNES'S STUDENT'S STATUTES.-—Being the Principal Provisions of some of the more general Acts of Parliament, with Notes of Important Decisions thereon, especially designed for the use of Students of English Law. Fourth Edition. Price 18s.-HORACE Cox, “Law Times" Office, Windsor House, Bream's-buildings, E.C.-[ADVT.]

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To Readers and Correspondents.

MAGISTRATES' CASES.

Now ready, Vol. XVII., Part 7, price 5s. 6d. COX'S REPORTS of all CASES decided by all the Superior

Courts relating to MAGISTRATES, MUNICIPAL, and PAROCHIAL LAW. Vols. I. to XVI. from 1860 to 1894, can now be had.

HORACE Cox, "Law Times" Office, Windsor House, Broam's-buildinga, E.O.

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THE

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EDWARD MANSON, Late Scholar of Brasenose College, and of the Mid Temple, Barrister-at-Law; Author of the Law of Trading Companies,” * Debentures and Debenturo

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Late last week it was announced that his Honour Judge BRISTOWE had resigned the County Court judgeship of Southwark, that Judge ADDISON, of the Norfolk Circuit would succeed him, and that the vacancy thus caused on the County Court Bench would be filled by Mr. WILLIAM WILLIS, Q.C.

Price 28. 6d., post free.
A HANDBOOK OF PROCEDURE

OF THE
HOUSE OF COMMONS.

WITH SUGGESTIONS AND PRECEDENTS FOR THE USE OF PARLIAMENTARY DEBATING SOCIETIES.

BY

GEO. G. GRAY, Esq., LL.D. (Lond.), J.P.,

Barrister-at-Law. “A very large sale might have been predicted of this book

a clever epitome, well compiled. It is reliable, not verbose, and omits little of importance; at times it throws light on difficult questions. It will, in short, fill a hitherto open spot in legal and political literature."-Law Journal.

The news of this appointment was received by the Bench and the Profession with mingled feelings. The new judge has the reputation of being perhaps, the most profound common lawyer of the present day. A gold medallist in law at London University, he won the Studentship of the Four Inns of Court, and then became for a time one of the most successful tutors, or coaches, for legal examinations. He soon got into practice, and his knowledge of procedure, coupled with a wide and accurate acquaintance with the sources and principles of the law of England, aided by indefatigable industry and keen conscientiousness, carried him into the front rank, and secured him a position which enabled him to take silk in 1877—sixteen years from the date of his call. From that time up to the present he has occupied a prominent place in the public eye, as perhaps the most independent advocate, certainly one of the most able advocates, of the day; and—what he values, we expect, quite as much-a proud position in the affections of the Bar.

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SUPREME COURT OF JUDICATURE. TO READERS AND CORRESPONDENTS.. 405 COURT OF APPEAL.

LEADING ARTICLES. - Topics of the Re THE NATIONAL BANK OF WALES Week-Estato Duty on Released LIMITED. - Company - Voluntary

Life Interests-Replacing Bankrupt

Trustees—The
Contributories

Covenant to pay liquidation

Rates and Taxes

405 Transfers of shares with sanction

1

COMMENTS ON CASES of liquidator--Change of status....

409 LORD ĠERARD . THE KENT COUNTY

OCCASIONAL NOTES.

410 COUNCIL. Highway Extra

NOTES OF RECENT DECISIONS NOT
YET REPORTED

412 ordinary traffic-Damage Person by whose order traffic conducted

OUR LITERARY 8

COLUMN.-Historic PALISER V. DALE.-Friendly society

Collisions between Bench and Bar 414 member

LAW LIBRARY

and Dispute between

415

PROCEEDINGS AFFECTING THE PROsociety - Expulsion of member -

14 Jurisdiction of court

417 FESSION

COUNTY COURT8. - Sittings of the HIGH COURT OF JUSTICE.

Courts--The New County Court CHANCERY DIVISION.

Rules-Solicitors and the Prepara

tion of Cases-Easements "ConCOOK Y. ANDREWS.-Vendor and pur

tinuous and Apparent”.

417 chaser - Action for rescission of

CRIMINAL LAW AND THE JURISDICcontract--Motion for specific per

TION OF MAGISTRATES. -Quarter formance of part Possession

Sessions

419 Receiver

16

GENERAL INTELLIGENCE. Sheriffs Re STEVENS; COOKE V. STEVENS.-

Appointed by Her
Intermeddling

Majesty in Executor

with

Council for the year 1897—Temple estate before probate-Renunciation

Church - Mandamus - Unclaimed -Wilful default-Delay-Loss of

Stock and Dividends in the Bank of interest

18

England-Appointments under the BADISCHE ANILIN UND SODA FABRIK

Joint 1. HENRY JOHNSON AND CO. AND

Stock Winding-up Acts

Creditors under Estates in Chancery THE BASLE CHEMICAL WORKS, -Creditors under 22 & 23 Vict. c. 35 419 BINDSCHEDLER. - English patent

LAW SOCIETIES.-Hardwicke Society Infringing goods manufactured

United Law Society Union abroad, and delivered at place of

424 manufacture to forwarding agent.

Society of London

CORRESPONDENCE............................... 424 to be sent to customer in England 21 NOTES AND QUERIES

424 PROMOTIONS AND APPOINTMENTS ...... 424 QUEEN'S BENCH DIVISION.

LAW STUDENTS' JOURNAL.-IncorpoBRETT v. ROGERS. - Landlord and

rated Law Society: Honours Extenant-Covenant by tenant to pay amination, January 1897-Oxford all taxes, rates, duties, &c.-Cost University, Feb. 27 Students' of new drainage

26
Societies.

424

THE COURTS AND COURT PAPERS.-
PROBATE, DIVORCE, AND ADMIR-

Rota of Registrars-High Court of
ALTY DIVISION.

Justice: Probate, Divorce, and BISHOP •. BISHOP.-Petition for per- Admiralty Division Supplemental manent maintenance and allowance

Cause List

425 for child - Agreement in former THE GAZETTES..

426 suit set up in bar

28 BIRTHS, MARRIAGES, AND DEATHS... 428 Vol. CIL.-No. 2814.

WHILST recognising that a natural desire for relief from the worries and anxieties of the life of a practising barrister would suggest even to so distinguished a lawyer the acceptance of any considerable judicial office, it is felt that a County Court judgeship is not the measure of Mr. WILLIS's deserts. It is to be remembered, however, that the extraordinary tenacity with which Supreme Court judges cling to their positions makes any other promotion a very remote prospect for eligible men, and when sixty summers have passed over a man at the Bar his chances of the higher elevation diminish. It is, moreover, not to be forgotten that, whilst the High Court is declining in importance in the opinion of a great many, County Courts are rising, and the sphere of a County Court judge is one in which even the great learning and vast experience of his Honour Judge Willis may prove of very great use to his country.

MR. JUSTICE WRIGHT asked Mr. Ashton Cross last week whether it was usual for counsel to negotiate by letter direct with solicitors on the other side. The learned judge disclaimed any desire to say anything offensive. Mr. Cross said he had no alternative. A very obvious alternative was not to negotiate. So, at any rate, we should think, but, as the learned judge pathetically remarked, “we don't know.”

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The following is the somewhat unkind record of a cause Court as proportionately cheap, certain, and expeditious as

spun out” in a most unexpected form appearing in the the County Courts, and the administration of the common Times of Monday :

law would become a credit instead of a disgrace to the (Before Mr. Justice Hawkins.)

country. In one sense this is true everyone concerned was before " Mr. Justice HAWKINS, inasmuch as he never arrived at all.

A REPLY given by Mr. ATKINSON, the Irish Attorney-GenIt was announced in to-day's Cause List that an action taken from

eral, in the House of Commons, that proceedings by criminal Court VII. list would be heard in this court to-day at half.past ten. The information have been instituted against a gentleman for the learned judge had not, however, arrived by five minutes to eleven, up to misdemeanour of refusing to serve as High Sheriff, and a which time counsel (who were waiting to move for judgment in the case reported in the Times of to-day), solicitors, the officials of the court, the

Bill introduced by Mr. Carson to relieve persons required to reporters, and the public waited in uncertainty as to whether the judge serve the office of High Sheriff in Ireland, illustrate the would sit after all. At that hour, however, it was announced that the

changed tone of public opinion at least in one part of the learned judge was not coming. No business, therefore, was done in this court to-day.

United Kingdom. Formerly there was no desire on the part

of High Sheriffs to avoid the expense incidental to that The discussion in the Court of Appeal last week as to the position. In fact they were protected by Act of Parliament validity of rule 22 of Order XXII. precluding the jury from against themselves. Owing to the vast expense which being informed of the fact or amount of money paid into custom had introduced in serving the office, it was enacted court was of interest as revealing doubts in the minds of by statute 13 & 14 Car. 2, c. 21, that no sheriff (under the judges whether they could declare a Supreme Court rule the penalty of £200) should keep any table at the Assizes ultra vires, and also whether these rules have the effect of except for his own family, or give any presents to the an Act of Parliament. It was made quite clear that the judges or their servants, or have more than forty men in rules have not the effect of an Act of Parliament. In fact, livery ; yet, for the sake of safety and decency, he might they have no greater force than a bye-law or any other not have less than twenty men in England and twelve in regulation made pursuant to a statute. That these rules lie Wales. on the table of the House of Commons after publication gives them no additional force. This being so, any court

It will hardly be believed that a solicitor sends us for has power to declare any rule invalid.

publication a correspondence passing between himself, the Law Society, and the ATTORNEY-GENERAL, calling attention

to the fact that he failed to leave cheques with his briefs, and The Court affirmed the validity of the rule. The decision could

that counsel, after repeated requests for payment, refused to only be reached by saying that the rule does not prevent any

continue a part-heard case until their fees were paid. He issue being left to the jury (sect. 22 of the Judicature Act 1875). The invariable form of plea is, that the sum paid in is

states that it is not his " practice” to pay counsel until

they have done their work, and that, as he had not been asked enough. The plaintiff replies that it is not. No such issue

to pay the fees when briefs were delivered, he ought not to cin be left to the jury under the present rule. But the

have been required to pay them when the case was on. The Court say that the question, What damages ? is leaving the

ATTORNEY-GENERAL did not see his way to take any

action same issue to the jury. Is it ? Judges of eminence have

in the matter. The Law Society thus state the practice as taken the view that payment into court even now must the Council understand it”: “ Counsel are entitled to payalways be an admission of liability pro tanto, and that no

ment of the fees on delivery of the briefs, and although such part of the amount paid in should be paid out to the

payment is in practice not always made, still, whenever defendant. The rule cannot work satisfactorily until all the

coupsel require payment to be made, the request should, in judges agree upon its effect.

the opinion of the Council, be complied with." The learned

counsel were well within their rights.
The Times is going a great deal too fast in supporting the
Bill proposing to give practically unlimited jurisdiction to
County Courts. Those who know most intimately the

In the preface to the seventh edition of his book on working of these courts are not at all satisfied that the work

Companies, Mr. BUCKLEY, Q.C., remarks that, “in the which they are now required to do is satisfactorily done. In

matter of administration, the Official Receiver has been many courts the pressure is severe. Cases confessedly have

found to be not necessarily the person most competent to to be disposed of in a rough-and-ready fashion. Where this

manage a commercial business, and a revulsion has come is not done the courts sit long hours. The law is frequently

about in favour of commercial liquidators.” “The Directors'

The reversal by not discussed or misapplied. This is not altogether the

Liability Act has proved a dead letter." fault of the judges, many of whom, however, never had the

the House of Lords of the decision below”-in Broderip v. training given by a large practice in the High Court. There

Salomon-"has removed a host of perplexities." is not time to thrash cases out. Advocacy is hasty and irregular. There is little public light thrown upon the One of the grossest abuses of our legal procedure was disproceediogs.

closed last week, in the course of the trial of a claim under

the Employers' Liability Act, before his Honour Judge To load these tribunals with new and heavier work would EMDEN. The plaintiff was a boy suing by his next friend. unquestionably destroy what efficiency they at present possess. The claim had been artistically framed to comply exactly with To contemplate, as the Times does, that they should drain the Act. The defendants were represented by Mr. LEWIS dry the High Court is to look forward to a simple calamity. THOMAS, who by cross-examination not only reduced the boy We do not deny that the Queen's Bench Division is doing to abject confession that he had not suffered the injury everything it can to court extinction ; but the event would which his claim alleged, but tore the veil from the proceedings, be deplorable. The great school of judges and advocates revealing the fact that the boy had given no instructions for

Local Bars in County Courts could never get the the claim to be put forward, whilst the position of the absent training to fit them for the Bench, whilst Common Law next friend was left in doubt and suspicion. The immediate Lords of Appeal and Lords Justices might and would have to result was, that the claim was abandoned, and it remains be taken from the County Court Bench. Special circuits with to ascertain the exact nature of the proceedings which, but a more highly paid class of judges is a scheme bristling with for the skill and pertinacity of the defendants' counsel, would difficulty. Make the County Courts branches of the High probably, as the learned judge said, have resulted in a gross Court, concentrate the remitted actions, and make the High miscarriage of justice. The Profession is deeply interested

66

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in the steps to be taken to probe this matter to the bottom. It is disastrous when an Act intended to be beneficial is made an engine of oppression and extortion.

The valuable revised edition of statutory rules other than those of a local, personal, or temporary character, issued prior to 1890 and now in force,” which is being published by the Stationery Office, will supply a long-felt want. During the last fifty years few statutes of importance have been passed without giving power to some Court or Government department to make supplementary rules as to matters specifically detailed, “ generally for carrying the Act into effect,” and “to have effect as if enacted in the Act.” Amongst these the Bankruptcy Acts, the Companies Acts, the County Courts Act, the Court of Probate Act, the Judicature Acts, the Local Government Acts, and the Poor Law Acts (the orders under which by the Local Government Board are usually more important than the Acts themselves) are perhaps the most salient instances, and no lawyer can safely advise upon any question arising upon statute law without satisfying himself whether any and what "statutory rales” bear upon it. Seven volumes of the work, which is edited by Mr. ALEXANDER PULLING, under the direction of the Statute Law Committee and with the assistance of the Government departments concerned in making the rules, have already appeared, and, as the seventh includes all the Rules of the Supreme Courts of England and Ireland, 'completion is now fast approaching. The rules are neatly and effectively arranged in groups under the heads of law to which they pertain, as "Alien,” “Bank of England” (under this head can be seen the original Bank charter), Bankruptcy,” “Charity," "Copyhold," "Copyright," &c., the first volume containing thirty-nine of these heads. All repealed rules are o mitted, references in the cases of rules singly repealed being made to the subsequent rules substituted for them. There are occasionally short explanatory footnotes of a helpful kind; but we regret to observe that, in the many cases in which the rule-making authority has not thought fit to give marginal notes—those“ valuable guides to the hasty inquirer," as the late Mr. Justice WILLES styled them—the editor has not seen his way to supply the defect. This omission greatly detracts from the usefulness of the seventh volume, containing the Rules of the Supreme Court, which have from the first been issued without marginal notes. It is material to add that volumes of Statutory Rules and Orders, commencing with 1890, have been annually published under the same editorship and the same direction, and the preface to the revised edition puts it that “anyone possessing the present work and the annual volumes will have a complete collection of the Rules and Orders issued under statutory powers."

respect the Act follows the precedent of the Local Government (Elections) (No. 2) Act 1896 (59 & 60 Vict. c. 4)—one of the four little Local Government Acts passed in the last Session of Parliament-which was, unfortunately, temporary only. The new Land Transfer Bill “ to establish a real representative, and to amend the Land Transfer Act 1875"

appears from its prefatory memorandum to be founded on the Bill of 1895 with various alterations and additions, in framing which “the criticisms and suggestions laid before the Select Committee of the House of Commons of 1895 have been carefully considered and have for the most part been complied with.” The clause as to the establishment of a real representative provides that, “ where real estate is vested in any person without right of survivorship to any other person, it shall on his death, notwithstanding any testamentary disposition, devolve to and become vested in his personal representatives from time to time as if it were a chattel real vested in them or him," and that “probate and letters of administration may be granted in respect of real estate only, although there is no personal estate.” With regard to compulsory registration, it is proposed, as in recent Land Transfer Bills, that the Queen in Council may declare, as respects any county or part of a county, that registration of title to land is to be compulsory on sale, "and thereupon a person shall not, under any conveyance on sale acquire the legal estate in any freehold land in that county or part of a county unless or until he is registered as proprietor of the land." A novel feature of the Bill is a scale of inclusive fees founded on statistics collected for the purpose in order to show, as clearly as possible, the results of the system in regard to economy of costs. The Bill is a very short one, numbering only twenty-four clauses.

The Local Government Act 1897 (60 Vict. c. 1), which is the first Act passed in the present session, is of considerable importance to those interested in parish meetings and parish councils. As to parish meetings, it provides that the annual assembly is to be held on some day between the 1st March and the 1st April in the present and in any succeeding year, repealing, it is necessary to point out, the first rule of the first part of the first schedule of the Local Government Act 1894, which fixed as the day of the annual assembly the period (more awkward to remember) within seven days before or after the 25th of March. As to parish councillors, the Act provides that anyone entering into residence on or before the 25th March in any year is to be eligible as parish councillor, although his period of residence may be under one year, so that in the elections about to be held at the approaching annual assembly, a person entering into residence on the 25th March will be eligible at a meeting to be held on some early day of March, whereas, without the assistance of the Act, such a person would be ineligible. In this latter

Second Sheet.

ESTATE DUTY ON RELEASED LIFE INTERESTS. To speak of a contest between the Crown and a subject as to taxation recalls the ship-money and Hampden's resistance to it; but so constitu. tional has the Crown become since those days, that such a phrase means in the reign of Victoria merely that the Inland Revenge authorities claim the payment of a tax from some one who claims to be free from it. An instance in point is whether estate duty, like succession duty, attaches to a life estate, so that the release of that estate to the remainderman does not remove the liability to duty. On behalf of the Crown it is urged that the remainderman only acquires the life estate by the release, as he had the remainder before, and as clearly he would have had to pay daty if the life estate had been alienated to a third person, why should he not, on principle, when he happens himself to be the alienee ?

To this the objector replies that it is a golden rule of interpretation that the subject is not to be taxed, unless the statute clearly imposes the obligation, and that the construction most beneficial to him is to be adopted in cases of doubt: (Maxwell's Interpretation of Statutes, 2nd edit., p. 348). So that it is important to discover not what should have been provided for in the Finance Acts, but what has been. It is pointed out in the new edition of Hanson's Death Duties (p. 63) that, “the key to the construction of the Finance Act lies in remembering that the new estate duty, although it is leviable on property which was left untouched by probate duty, such as real estate, yet is in substance of the same nature as the old probate duty. What it taxes is not the interest to which some person succeeds on a death, but the interest which ceased by reason of the death." On p. 105 of the same work it is observed that, “the benefit which accrues by the cesser of the life interest accrues on the merger, not on the death.

The Succession Duty Act 1853, which naturally deals with the interest of the successor, provides by its 15th section that, “ where the title to any succession shall be accelerated by the surrender or extinction of any prior interests, then the duty thereon shall be payable at the same time and in the same manner as such duty would have been payable if no such acceleration had taken place.” No dealings with the life estate can enable the successor to escape the duty when the positive enactment thus provides that he shall not. As no similar clause appears in the Finance Acts, the analogy of the Succession Duty Act cannot apply, and its omission from the later Act, when it was found necessary to insert it in the earlier, is in favour of the contention of the objector: (Austen Cartmell's Finance Acts, 2nd edit., p. 10). It is instructive to compare what the two Acts avowedly intend to tax. In the Succession Duty Act, sect. 10 provides that certain duties shall be levied and paid " in respect of every such succession as aforesaid,” whereas sect. 1 of the Finance Act 1894 enacts that estate duty is to be paid upon the principal value of all property, real or personal, settled or not settled, “which passes on the death,” and by sect. 2 this is to include (6) “Property in which the deceased or any other person had an interest ceasing on the death of the deceased.” This fully bears out the words which we have quoted above from Hanson, and is supported by the opinion of conveyancers.

For instance, Prideaux (16th edit., p. 90 (m) says : “If A., tenant for life, and B., tenant in remainder, join in conveying the fee simple in possession to C., a purchaser, no estate duty becomes payable on the death of A., because nothing passes on that death.” And in Sir Howard Elphinstone's new edition of Key & Elphinstone's Precedents (vol. 1, p. 510) there is a precedent of a conveyance by A., equitable tenant for life, and B., C., and D., remaindermen, with a note appended, “No estate duty will be payable on A.'s death."

It is to be hoped that with this consensus of opinion against them the Inland Revenue authorities will not press their claim, but will be satisfied with the large duties which they now obtain on property passing on death, without hampering the free disposition of property in a man's lifetime.

If the release of the life estate is a voluntary one, and is made within twelve months of the death of the tenant for life, the editor of Hanson thinks that duty would be payable under sect. 2 (1 c). Sir Howard Elphinstone, in vol. 1, p. 75, of the Precedents, has a note to the effect that no duty can even then be claimed, as the life interest is extinguished by the release, but in the Addenda, p. lxxix. he concedes that the release may possibly be “a voluntary disposition operating as an immediate gift inter vivos by way of transfer.” He proceeds : “ If this argument be correct, and if the tenant for life dies within the year, the only property which would formerly have been liable to account duty, and which therefore will now be liable to estate dnty, is the income accruing during the lifetime of the tenant for life.”

REPLACING BANKRUPT TRUSTEES. The refusal of Vice-Chancellor Knight Bruce to appoint in Nov. 1850, in the case of Turner v. Maule (15 Jur. 761), a new trustee in the place of a trustee becoming a bankrupt and absconding came rather as a shock, for it had been generally supposed that the provisions of the Trustee Act of 1850 were amply sufficient to meet such a need; but, in spite of the power given to the Court of Chancery of appointing a new trustee whenever it shall be found inexpedient, difficult, or impracticable to do so without its assistance, the learned judge did not accede to the petition either by virtue of the Act of 1850, in the matter of which the application was intituled, or by virtue of the power of reappointing in the settlement itself. So also in Re Richard Blanchard, a Solicitor (4 L. T. Rep. 426 ; 3 D. F. & J. 131), Lords Justices Turner and Knight Bruce concurred in holding that the Act of 1850 did not enable the court to displace a trustee desirous of retaining his office. Lord Justice Turner considered that the very general expressions " whenever it shall be found expedient” involved cases where questions of expediency might be arguable, but that in questions as to removing a delinquent trustee there could be no doubt as to the expediency. He came to the conclusion that compliance with the prayer of the petition would result in destroying certain of the rights of the replaced trustee in regard to accounts and so forth. They accord. ingly reversed an order made by Vice-Chancellor Stuart holding that neither in the trustee's capacity as a defaulting solicitor, inasmuch as the acts were not done by him qud, solicitor, nor yet under the general terms of sect. 32 of the Act could the court displace him when he refused to resign.

This case, in the opinion of Vice-Chancellor Wickens in Coombes v. Brookes (25 L. T. Rep. 198; L. Rep. 12 Eq. 61), was the cause of the legislation on the subject in the Bankruptcy Act of 1869. Sect. 117 explicitly authorised the court to appoint a new trustee in the room of a bankrupt trustee, whether volantarily resigning or not. He held also that “court” meant Court of Chancery. He accordingly acted upon the power by replacing a bankrupt and absconded sole surviving trustee at the instance of all the parties interested in the trust funds. Under this section many cases were decided which showed that the power would be exercised whenever the circumstances were such as would enable the bankrupt trustee to receive or deal with the funds so that he could at will misappropriate them. In Re Renshaw's Trusts (L. Rep. 4 Ch. 783) Lord Justice Giffard so acted, and incidentally removed the doubts felt by Vice-Chancellor James, before whom the case had come, as to the result of Turner v. Maule, to which allusion has already been made.

The two following cases will, however, show that the courts exercise a prudent reserve in acting upon their powers of removal, and that the mere fact of bankruptcy is far from sufficient to warrant their intervention. Re Bridgman (2 L. T. Rep. 560; 1 Dr. & S. 164) was the case of a solicitor-trustee who became bankrupt, and in the following year obtained a first class certificate. He held also the clerkship of the Tavistock County Court with a salary of £800 per annum. Vice-Chancellor Kindersley in these circumstances held that he was not compelled to remove upon presentation of a petition in 1860 a trustee who had become a bankrupt when his conduct had been such as appeared straightforward and honourable. The learned judge does not, therefore, agree in the pessimistic aphorism that misfortune and imprudence are generally identical. The principles guiding the courts were also considered by Sir George Jessel, M.R., in Re Adam's Trusts (41 L. T. Rep. 667; 12 Ch. Div. 634), where the trustee was a liquidating debtor in a small way of business, with no other means beyond it. There the late Master of the Rolls, after referring to the maxim just mentioned, and to the fact that bankruptoy is not necessarily an evidence of crime, but sometimes the result of the collapse of presumably prudent investments, expressed his opinion that the discretionary jurisdiction was not founded on the notion of unfitness arising from misconduct, but on the assumption that an honest

bankrupt would have no property of any kind left, and would have to begin life again with nothing. He continues : "It appears to me, therefore, that when the bankruptcy is recent, and it is not shown that the man is of good character and has the command of means, he ought to be removed. I refer to the command of means because a man who has recently been a bankrupt may afterwards become wealthy, either by fortunate speculation or the bounty of others; or he may have been appointed to a lucrative post with a good income. When you get rid of the presumption that he is impecunious, you get rid also of the reason upon which the jurisdiction of the court rests.” Looking to all the facts, and to the trustee's obstinate refusal to retire, the court removed him from his office, and, in addition, mulcted him with the costs of the petition.

The section of the old Act of 1869 was repealed by, but re-enacted in, the Bankruptcy Act of 1883. Sect. 147 of this last-named act is in turn replaced by sect. 25 of the Trustee Act 1893, which gives the court authority to appoint new trustees when inexpedient or impracticable so to do without the court's assistance. No mention is made of the former sentence as to the "voluntarily resigning." In particular the court is empowered to appoint a new trustee in substitution for a trustee who is convicted of felony or is a bankrupt. Only a few days ago Mr. Justice Romer in Re Betts; Maclean v. Betts had to consider an application for the removal of a bankrupt trustee. In this case the bankrupt was one of eight trustees, and was, in addition, a beneficiary under the settlement, by which he had the income of certain funds for life, but his interest was determined in the event of bankruptcy. This condition being fulfilled, he was only entitled to an allowance in the discretion of the trustees. As might be expected, differences developed as to the sum to be allowed, and the bankrupt. proceeded to use pressure by refusing to sign cheques for other cestuis que trust. In consequence of this, an application was made for his removal, but it was objected that the action was really based on misconduct, and not within the scope of sect. 25 of the Act or Order LV., r. 13 a. Reliance in opposing the application was also placed on the fact that the trustee was bankrupt more than four years ago. He had not, however, obtained his discharge. In the event, Mr. Justice Romer held that the case was one which called for the exercise of his discretionary power, and that the question of the lapse of time was of weight if the trustee had behaved properly in the past, and would so behave in the future. However, in this case there were clear signs that the exercise of his duties was influenced by his bankruptcy, and he accordingly referred the matter to chambers for the appointment of a new trustee.

Not only, however, in cases of undischarged bankrupts can the aid of the courts be invoked, possibly on the footing that a man who muddles his own affairs will not be likely to be more cautious in the affairs of other parties, but even in cases where a man is what is termed an honest bankrupt and has obtained his discharge the courts will interfere and remove him from his office. Thus in Re Foster's Trusts (55 L. T. Rep. 479) one of two trustees of a will was adjudicated bankrupt and duly discharged. The other trustee, being also a beneficiary, asked for his removal, and the appointment of a new trustee in his place. It was decided by Mr. Justice Kay that it would be right to do so because of the temptation to misapply the trust funds on the part of an impecunious man. It is noticeable in this case that the testator's widow-an annuitant under the will a person entitled to one-third of the estate, and the tenant for life of another third all concurred in desiring his retention, but, in spite of all, his dismissal was secured.

The practice as to reducing the number of trustees upon re-appointments being made at one time seemed somewhat unsettled. In Re Lamb's Trusts (28 Ch. Div. 77) Mr. Justice Pearson had a petition under the Trustee Act of 1850 and the Bankruptcy Act of 1883 for the appointment of new trastees in the place of a bankrupt and absconding trustee. He decided, however, that where there is a continuing trust the practice is to appoint a new trustee in the place of one removed. He regarded this as the rule, but deviation was possible where no duty remains for the trustees but to distribute a fund immediately. In 1886 Mr. Justice North in Davies v. Hodgson (32 Ch. Div. 225) appointed three trustees to act in that capacity in the place of themselves and a bankrupt trustee. But in this case there was a continuing trust to be carried out under the direction of the court, and, as an action was pending, it was extremely difficult to get anyone to act. Under these peculiar circumstances, no new appointment was made. In some three months the same judge, in Re Gardiner's Trusts (55 L. T. Rep. 261; 33 Ch. Div. 590), was invited to repeat this line of action in the case of two trustees desiring to be appointed in the place of themselves and an absconding bankrupt trustee. The evidence showed that there was great difficulty in getting a third person to act, inasmuch as a realisation of the testator's estate was imperatively necessary and would involve loss; but he declined act to the application, on the ground that the court will not reduce the number of trustees of a. continuing trust below the number which appeared to a testator or settlor to be advisable, and also on the basis that no power is given to appointing existing trustees to be new trustees. The result seems, therefore, to be that circumstances of a peculiar nature must be present before any proposal to reduce the number of trustees will be sanctioned.

As to replacing a bankrupt trustee, the important point is whether the trustee is impecunious, and whether the circumstances are such as enable him to yield to any temptation to misapply the funds under his care. The mere fact of his being a bankrupt is not per se sufficient to invariably secure his discharge from trusteeship, but in the majority of cases it will be sufficient, for it will be the result of his own carelessness. Even if he has obtained his discharge, the question of impecuniosity, and the peculiar temptation to which this exposes him, will be sometimes sufficient to ensure the dismissal of a trustee from the duties confided to

his care.

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