of £3662 10s. Od. The appellant did not include this sum in his return for income tax, and an additional assessment was made upon him in the sum of £3662 10s. under par. 1 (a) of the rules applicable to cases I. and II. of Sched. D, which provides that as respects the year of assessment in which the income from War Loan first arose the tax shall be computed on the full amount of the profits or income arising within that year. The appellant appealed on the ground that under par. 1 (b) of the rule the tax, as respects years subsequent to the year in which the income first arose, is to be computed on the amount of the income arising within the year preceding the year of assessment, and that as under proviso 1 of rule 16 of the General Rules applicable to Scheds. A, B, C, D, and E of the Income Tax Act 1918 the profits of a married woman living with her husband are deemed to be his profits, he was assessable only in the amount of £9 16s. 10d. received by his wife in the preceding year. The Special Commissioners held that the £3662 10s. interest received by the appellant arose from a new source, and they confirmed the assessment. The appellant appealed. Held, that the effect of proviso (1) to rule 16 was to make the profits of a married woman living with her husband to be deemed to be his profits, and that the £9 16s. 10d. received by the appellant's wife in the preceding year must be deemed to have been his income, and he was assessable for the year of assessment in that amount only.

[Walker v. Howard. K. B. Div.: Rowlatt, J. Dec. 14, 1927. Counsel: Raymond Needham; Sir Douglas Hogg, K.C. (A.-G.) and Reginald Hills. Solicitors: Ford, Lloyd, Bartlett, and Michelmore; Solicitor of Inland Revenue.] Revenue Income tax-Remuneration of director-Applied in payment of shares of company-Whether assessable as profits of office or employment-Income Tax Act 1918, Sched. E. The appellant was the managing director and chairman of a private limited company in which he was a shareholder. Under the terms of his agreement with the company the appellant was entitled to remuneration at a certain sum per annum, and also to commission on sales and purchases. In Oct. 1920 the financial position of the company was such that in order to enable the company to pay a dividend and for the purpose of maintaining its credit, the appellant undertook to take up additional shares in the company to the amount of the dividend which the company proposed to declare, and to pay for such shares out of the money due or to become due to him in respect of his commission and the dividends payable to him in respect of the shares then held by him. The appellant accordingly, on the 17th Oct. 1920, applied for shares to the value of £5690, paying 25 per cent. of the purchase price, namely, £1422 10s. out of dividends received by him. On the 29th Dec. 1920 the appellant paid the company £2000 further on account of the purchase price, and on the 31st Dec. 1920 the sum of £2357 10s., standing at the credit of the appellant's commission and personal account, was transferred by the company to the credit of the share capital account in further payment for the shares taken up by the appellant. appellant was assessed to income tax under Sched. E. for the year ended the 5th April 1921 in respect of his remuneration from the company. He appealed on the ground that the commission was not payable to him in cash, but was represented by the additional shares for which he had subscribed, and that these shares had always been unrealisable and had no present value. He also claimed that the commission applied in payment for the shares had not been received by him as income but had been capitalised, and that he was not assessable in respect of such commission. The Commissioners for Public Offices or Employments of Profit in the City of London dismissed the appeal and the appellant appealed.

The

LAW LIBRARY

The Law of Carriage by Railway in Great Britain and Ireland, by Mr. Lewis Richard Lipsett and Mr. Thomas J. D. Atkinson, both of His Majesty's Counsel in Ireland, has just been published by Messrs. Jordan and Sons Limited, and Sir Isaac Pitman and Sons Limited. It is a large and comprehensive volume containing all the various railway statutes from the Carriers Act 1830 down to the Carriage of Goods by Sea Act 1924, including, of course, the Railways Act 1921, and all these statutes are adequately and carefully annotated. Following the statutes the classification of merchandise for conveyance by railway; conditions of carriage; standard charges; carriage of passengers; conditions of issue of passenger tickets and rules of procedure before the Railway Rates Tribunal and the Railway and Canal Commission are considered, together with the law that now obtains in the Irish Free State and in Northern Ireland. In fact, the authors have collected into one volume all the law that is reasonably necessary for the Profession and for business men concerning carriage by railway.

A book of considerable interest is A Digest of Cases Decided in British Prize Courts from Aug. 1914 to Nov. 1927, which has been compiled for His Majesty's Procurator-General and Treasury Solicitor by Mr. Hubert Hull and is published by the Stationery Office. The table of cases contains all contemporary references, and in appendices will be found all the material Orders in Council; extracts from The Hague Conventions; a list of contraband proclamations and a note on the Prize Court Rules. A very valuable volume.

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The Law Quarterly Review for January 1928, edited by Mr. A. L. Goodhart, contains in addition to the usual Convery informative and scholarly notes an article on ditional Rights and the Functions of an Arbitrator," by Professor A. R. Corbin ; "A Short Account of the Office of the King's Remembrancer"; "Restrictions on User," by Mr. E. C. S. Wade; "Covenants in Restraint of Trade as Between Employer and Employee," by Mr. C. J. W. Farwell, K.C., and "A Problem of Conflicting Marriage Settlements," by Mr. A. C. Wright. (Stevens & Sons Ltd.)

Income Tax Reliefs, by Mr. A. W. Rawlinson (Sir Isaac Pitman and Sons Limited) contains a clear and concise statement of the law and practice regarding reliefs which may be obtained for the purpose of income tax and supertax. It is designed for the use of accountants, business men and taxpayers generally as well as lawyers, and in its various sections deals, inter alia, with reliefs in connection with businesses, in connection with property, in respect of interest paid to bankers, discount houses, and members of the stock exchange, and reliefs in the nature of exemption from tax given to particular bodies or in special circumstances.

From the Solicitors' Law Stationery Society Limited come two pamphlets containing a series of articles reprinted from the Solicitors' Journal. The first of these, Sewers and Drains, is by Mr. Alexander Macmorran, K.C., and the other, Town Planning: Some Legal Aspects, by Mr Randolph A. Glen. Both writers are experts on their subjects and both publications should be of considerable value.

We have received from Messrs. W. Green and Son, Edinburgh, a small book dealing with the Law Affecting River Pollution, by Mr. J. O. Taylor. It contains an account of the nature of the problem, the existing law, its achievements and defects, and suggestions for reform. We agree with Major Walter E. Elliot, Under-Secretary of State for Scotland, who contributes a foreword, that the writer offers certain constructive suggestions as to the necessity and expediency of amending the existing law and practice and these suggestions merit consideration.

The Surrey Bench and Bar will hold their annual dinner at the Hotel Metropole, Northumberland-avenue, on Wednesday, the 1st Feb. next, at seven o'clock p.m. The secretary, Mr. J. F. Vesey-Fitzgerald of 4, Brick-court, Temple, requests that the members, magistrates, and guests should notify him on or before Monday, the 30th inst., of their intention to be present.

The annual general meeting of the Bar Council will be held in the Inner Temple Hall on Wednesday, the 18th inst., at 4.15 p.m. The Attorney-General will preside.

At a meeting of the Union Society of London to be held in the Middle Temple Common Room on Wednesday next, the 18th inst., at eight o'clock p.m., the following debate will be opened and considered by the House-viz.: "That this House is of opinion that the time is ripe for the disestablishment of the Church of England." Gentlemen wishing to become members of the society should apply to the hon. secretary, Mr. D. W. A. Llewellyn, 1, Essex-court, Temple.

The Supreme Court Funds Rules 1927, dated the 16th Dec. 1927, have just been published. These rules come into operation on the 1st Jan. of this year, and annul previous rules.

Major-General Sir George Aston, K.C.B., will deliver the first of a course of two public lectures upon "Some Practical Aspects of Sea Power, Diplomacy, and Sea Law," at University College, Gower-street, on Tuesday, the 14th Feb., at 5.30 p.m. The second lecture will be delivered on Tuesday, the 21st Feb. Viscount Chelmsford will preside at the first lecture. Admission is free without ticket.

Sir Henry Slesser, K.C. will deliver a public lecture on "Trade Unions and the Law," at University College, Gowerstreet, on Tuesday, the 7th Feb., at 5.30 p.m. Admission is free without ticket.

66

Professor J. E. G. de Montmorency (Quain Professor of Comparative Law) will deliver the first of a course of six public lectures upon Customary Law in the British Empire : Asia and the Pacific," at University College, Gower-street, on Thursday, the 26th inst., at 5.15 p.m. The further lectures of the course will be delivered on the following dates: the 2nd, 9th, 16th, 23rd Feb., and the 1st March. Admission is free without ticket.

A Swedish Institute of International Law is now being organised at the old Swedish University of Upsala, thanks to a liberal donation by Councillor Harry A. Johnson, a Swedish diplomat. Swedish statesmen and jurists have always manifested great interest in those studies, and in 1924 the Swedish delegation at Geneva submitted a proposal to the League of Nations for codifying international law. The proposal was adopted, and a committee has since then worked to this end to a great extent under the direction of GovernorHjalmar Hammarskjoeld, Sweden's most prominent expert in this subject. The new institute, which will be named the Johnson Institute, will possess a first-class library and archives for independent and scientific research to further the Swedish interest in this important department of study. The donor has expressed his wish that Professor Oesten Undén, former Swedish Minister of Foreign Affairs and then Member of the Council of the League of Nations, should be appointed as the head of the institute.

We have received from the International Penitentiary Commission a volume which, though tardy in appearance, should be of great interest to all those concerned in any way with the administration of criminal justice, namely, an abridged translation in English of the Proceedings of the Ninth International Prison Congress held in London in 1925. The publication contains, in addition to the proceedings of the Congress itself, a slightly condensed account of the proceedings day by day in the various committees or sections dealing respectively with Legislation, Administration, and Prevention. The full text is given in full of addresses delivered in English to the Congress by the Lord Chancellor, the Lord Chief Justice, Lord Oxford and Asquith, and Lord Haldane on various aspects of the question of punishment, and a most useful appendix (IV.) gives the resolutions passed by the Congress in relation to the questions submitted to them after discussion in the various sections-thirteen in all. In reply to Question IV. of the Legislation Section, viz.: What may be done to forward the judicious application of the principle of individualisation of punishment by the judge who assigns the penalty to be inflicted on the offender?," the Congress made, inter alia, the

following interesting recommendations: (3) Judicial studies should be supplemented by criminological ones. The study of criminal psychology and sociology, forensic medicine and psychiatry, and penology should be obligatory for all who wish to judge in criminal cases. (4) Such judges should devote themselves solely and permanently to criminal law and there should be sufficient opportunity for advancement in this branch. (5) Courses of lectures should be established to complete their knowledge of criminology. They should have a full knowledge of prisons and similar institutions and should visit them frequently. (10) The trial ought to be divided into two parts: in the first the examination and decision as to the (accused's) guilt should take place; in the second the punishment should be discussed and fixed. From this part the public and the injured party should be excluded.

In view of the doubt which appears to exist with regard to the stamping of national insurance cards for persons over sixty-five years of age, the Minister of Health and the Minister of Labour jointly desire to bring the following statement to the notice of all employers. As and from the 2nd Jan., no further contributions, i.e., either health and pensions or unemployment, are payable by employees over the age of sixty-five, and ordinary health and pensions insurance cards and unemployment books must not then be stamped for such persons. Their employers must, however, pay contributions at the following weekly rates: Men: Pensions, 9d. Unemployment, 8d.; Women: Pensions, 7d., Unemployment, 7d. These amounts represent the employer's share of the contributions ordinarily payable for persons under sixty-five, and are payable notwithstanding that the employed person may be over the age of seventy, or in receipt of an old age pension. Unemployment insurance contributions are not, however, payable for agricultural workers, private domestic servants, or professional female nurses. No deduction from wages may be made in respect of these employers' contributions. The pensions contributions paid by employers under the arrangements referred to may count for the purposes of a claim for a contributory old age pension, in the case of a person of sixty-five or over who has not completed the required period of five years' insurance and whose title to pension cannot, therefore, arise until the end of the five years. The contributions must not, however, be paid for weeks when a person is not insurably employed. By arrangement between the Ministries of Health and Labour contributions for an employed person of sixty-five or over are to be collected on one card which takes the place of the health and pensions card and the unemployment book. This joint card provides for both the pensions and unemployment insurance contributions and full instructions in regard to the stamping and disposal of the card are printed on it. Ordinarily the card will be supplied direct to the worker by post from the Ministry of Health, but to provide for those cases in which a card is not received by post, special joint cards known as Class P (X) can now be obtained at any post office. The health and pensions cards which have been in use up to the 1st Jan. should be surrendered as usual to approved societies or to the Ministry of Health. The current unemployment books of workers over sixty-five are, however, being called in by the Ministry of Health when issuing the new joint cards. Each employee who receives one of these joint cards by post will also receive a memorandum outlining the revised scheme of payment of contributions. Employers may obtain information, where necessary, by applying to the Ministry of Health Exemptions Branch, Bromyard-avenue, London, W. 3. In addition to persons over sixty-five there are some under sixty-five (certain persons in receipt of superannuation allowances from public authorities, &c.) in respect of whom employers only will be liable to pay contributions. These employees will be advised of their position individually by the Ministry of Health, and, at the same time, supplied with the special cards where appropriate. In such cases employers must stamp the special card and not an ordinary card.

Since Lord Campbell laid down his pen after completing his Lives of the Chancellors, thereby adding, as was facetiously said by Sir Charles Wetherell, a new terror to death," we have had sketches, but not full biographies, of most of those who have reached the Woolsack. In recent years we have had the interesting Memorials of the Earl of Selborne, chiefly autobiographical, but we have had, so far as we recall, no official biography of a Lord Chancellor since the Life of Lord Hatherley, who, although much trusted by Mr. Gladstone as

first importance. If litigation should ensue, the same measure of pains and care should be taken in the preparation of the brief. He would venture to offer a word of advice to such of those present as had no fixed and settled outlook after admission. He would urge them to endeavour now, and in any position they might attain, to master effectually any work they might be asked to undertake, and to endeavour to make themselves indispensable. There was no royal road to success. Success could not, in his experience, be reached without the most determined and vigorous work. They must be regular and punctual in their coming and going, ignoring fixed hours, which should in case of need, be extended until work requiring to be done was completed. Many members of the Profession had, day after day without intermission, carried home and completed the day's work with the aid of the midnight oil, without which it could not have been got through. The man who said his hours ended at 5, or 6 o'clock, and then donned his hat and coat, was not the man to succeed. The man who was to succeed must prove himself ready, desirous, prompt and eager. Unless this principle was acted upon success would not be attained. In concluding he observed that the moots that had been instituted were of the utmost value. He knew of no means by which the intending solicitor could better render himself familiar with the mode of conducting cases. It should be borne in mind also that a knowledge of foreign languages would prove of very great service. It was not at all difficult to acquire at least one foreign language, especially if the student took up his residence for a time with a family of that nationality, and determined to speak no English whilst with them. The following were elected the committee of management for the ensuing year Messrs. A. Ball, G. E. Garrett, H. J. Godson, R. C. Hodgins, and D. J. Macarthur.

APPOINTMENTS

Information intended for publication under the above heading should reach us not later than Wednesday evening in each week, as publication is otherwise delayed.

Mr. ALFRED PROCTER, Solicitor, of York, has been appointed Coroner for the Thirsk district, of which he is at present DeputyCoroner. Mr. Procter was admitted in 1882.

Mr. FRANCIS GERALD SCOTT, solicitor, has been appointed Clerk of the Peace for Oxfordshire and Clerk to the Oxfordshire County Council. Mr. Scott was admitted in 1919.

Mr. WILLIAM THOMAS SNELL, barrister-at-law, has been appointed Recorder of Andover. Mr. Snell was called by Gray's Inn in 1910.

NOTES AND QUERIES

This column is intended for the use of the members of the Legal Profession, and therefore queries from lay correspondents cannot be inserted. Under no circumstances are editorial replies undertaken.

None are inserted unless the name and address of the writer are sent, not necessarily for publication, but as a guarantee of bona fides.

QUERIES

Industrial

8. RATING ASSESSMENT LACK OF FACILITIES. works of considerable size and substantially rated are situate in a country district, part of and controlled by a rural district council. The firm complain that the public services with which they are supplied are quite inadequate and out of all proportion to the amount they pay for rates. For instance, there is no available supply of water, electricity or gas; the roads are in a bad state of repair, and there is no provision made for their sewage. Is there any method, either by appeal to the Ministry or in some other way, whereby they can obtain some redress, or is their only remedy agitation through the members of the rural district council? Could the lack of these services be taken into account in the assessment of the works? CHESHIRE.

9. MISTAKE IN COMPENSATION. Since 1922 employers have been paying compensation at a rate based upon certain figures which were calculated over a period of six months instead of over a period of twelve months, as provided by the Workmen's Compensation Act. Are they entitled to reduce the compensation? Would the case be any different if the error was an error in addition when calculating the average weekly earnings? Will the injured workman be entitled now to apply for the agreement for the payment of the original compensation recorded? There has been no change OLD ROSSALLIAN.

in circumstance.

10. DAMAGE TO CATTLE.-If the employees of a firm of grocers leave the gates leading up to a farm open in such a way that cattle are enabled to stray from an adjoining field belonging to another farmer into a field (part of the farm) in which there are cattle, comprising milk cows, after the tenants of the farm have warned such employees against leaving the gates open, are the grocers responsible for damage done to the milk cows by the other (strange) cattle getting into the field and galloping about and injuring them? OLD ROSSALLIAN.

11. WILL-DEVISE-VESTED INTEREST.-J. by her will appointed her husband and two nephews executors and trustees thereof, and gave, devised, and bequeathed to her husband (not to her trustees upon trust) the income from the whole of her estate, and at the

decease of her husband she gave and devised a certain dwellinghouse, £x Five Per Cent. War Loan, and a share of her residuary estate to M. absolutely. The husband is still living, and M. was of full age at the death of J. Has M.'s interest become vested in her? Can she charge the same without a collateral life assurance policy or transmit the same by will? Authorities will be appreciated. SIREN.

12. DEVISE ON TRUST-TENANT FOR LIFE-VESTING. By his will made in 1927 A. appointed his wife B. and his son C. to be his executors and trustees for the purpose of the Settled Land Act 1925. The testator (inter alia) devised three houses to his trustees upon the following trusts: (1) Upon trust to pay the net income thereof after payment of all the usual outgoings to C. during the life of B. and after B.'s death; (2) upon trust to pay the net income as aforesaid to his (testator's) daughter D. for life, with the remainder over. The executors have had an offer to sell one of the properties. It is presumed C. is a tenant for life. If so, what procedure is necessary to vest the legal estate in C. to enable him to sell under his powers as tenant for life? P.

13. CONVEYANCE TO AN INFANT BASTARD AND ANOTHER.—In Oct. 1926 a freehold close of land was conveyed to A. and B. as joint tenants. The conveyance states that the purchase money was contributed by them in equal shares-A. was of full age. B., who has recently died, turned out to be an infant bastard. As a matter of fact the purchase money was provided by C., the brother of the mother of A. and B. What is the position?

T.

14. SETTLED LAND-DEATH OF REMAINDERMAN-TENANT FOR LIFE RESIDUARY LEGATEE.-A testator by his will dated 1915 appointed his wife, H. S., his son, W. G. S., and his daughter, D. C. B., to be his executors and trustees, and, after other devises and bequests, devised his three freehold houses, Nos. 34, 36, and 38, G.-road, unto and to the use of his wife, the said H. S., for life, and after her decease as to No. 38 to his son, W. G. S., in fee simple, and as to the other two houses to his two daughters named therein. The testator died in 1916, and his will was duly proved by the executors. H. S., the widow, has received the profits of the three. houses since this date, but no vesting deed has ever been executed. The son, W. G. S., has now died, having by his will appointed his mother, the said H. S., the sole executrix and residuary legatee. Can she apply for a general grant of probate, or will W. G. S.'s interest in the settled property 38, G.-road, be excluded from this, and how can the total beneficial interest in this be vested in H. S. ? The personal estate is ample to pay all debts and legacies, and H. S. desires to retain the house as her own property. J. C. P.

15. JOINT TENANCY-SALE.—(1) In 1912 freehold property was purchased by A. and B. (husband and wife) as joint tenants. In the conveyance there is a recital that the purchase money was paid out of a joint account. A. died in 1927, leaving B. (the wife) surviving. B., as the survivor, proposes now to sell as solely and beneficially interested. It is submitted she can : (see p. 76 of the Supplement, second New Law of Property edition, Encyclopædia Forms and Precedents; also Law of Property (Amendment) Act 1926. (2) In 1914 freehold property was purchased by C. and D. (his brothers) as joint tenants. There is no recital in this case as to a joint account; C. died in 1927; D., the survivor, proposes now to sell as the person solely and beneficially interested. It is submitted he can for the same reasons given as above. (3) In 1927 freehold property was purchased by D. and E. (two brothers) as joint tenants. There is a recital that the purchase money is paid out of a joint account. The habendum is: To hold unto the purchasers as joint tenants.' Then follows a trust for sale; proceeds to be held jointly as per the precedent in vol. 1, Prideaux, p. 655. D. died recently. Can E., the survivor, sell as solely and beneficially entitled ? H. J. T.

16. CONVEYANCE JOINT TENANTS-MORTGAGE.-In 1922 freehold property was conveyed to A. and B. in fee simple. This it is assumed created a joint tenancy; subsequently A. and B. mortgaged the said property to C. to secure £500, the mortgage reciting that the mortgagors were seised in fee simple free from incumbrances. A. has recently died and D. is about to enter into a contract for the purchase of the property. In whom was the legal estate vested on the death of A. who died having made a will and appointing E. and F. her executors? D. proposes to obtain an advance of £500 from C. the mortgagee. What is the best course to adopt to carry out the above transactions ? Precedents will oblige. LEX.

17. PARTY WALLS-REPAIRS.-A. and B. are the owners of adjoining property of which there is a party wall. The water from the roofs enters the wall causing a dampness in the rooms of either house separated by such party wall. A., who is a builder, has made B. an offer to repair the party wall so as to prevent any further dampness and to divide the costs thereof with B. B. has refused this offer and will not discuss the matter further with A., who now proposes to repair the portion of the party wall of the room in his own house where the dampness exists, but in doing this the result will be that the whole of the water which up to now has gone into the party wall will be diverted to B.'s side of the wall, instead of percolating through either side of such party wall. Is A. liable to B. for any extra damage which this may cause?

PARTY WALL. BENEFICIARIES.

18. TRUST FOR SALE-CONVEYANCE BY A. died in 1918 having by his will left a freehold house to B. and C. upon trust for his widow for life and at her death upon trust for sale, the proceeds to be divided equally between his two sons. The widow died in 1927, leaving a will and appointing B. and C. her