64

He

Sir Samuel Evans," writes an old Parliamentary colleague, was a very pleasing and, indeed, attractive personality during his career of twenty years in the House of Commons. It is said with truth that Parliamentary reputations are ephemeral, and that even those who have occupied prominent positions in debate and counsel in the House of Commons on leaving that assembly are little, if at all, remembered by their contemporaries, and are generally unknown, even by name, to Parliamentarians of succeeding generations. Sir Samuel Evans made a name for himself in the House of Commons and has preserved it. He is still well and affectionately remembered in the House of Commons by men of all parties with whom he sat in that assembly. His Parliamentary life was one of singular interest. He was returned to the House of Commons in 1890 for Mid-Glamorganshire, rendered vacant by the death of Colonel Talbot, an eminent classical scholar, Father of the House of Commons, who had sat for Glamorganshire and then, on its being separated into Parliamentary divisions, for Mid-Glamorganshire continuously from 1830. Colonel Talbot's Parliamentary life of sixty years and Sir Samuel Evans' Parliamentary life of twenty years for what may be regarded as the same constituency produce a record of a constituency repre. sented by two members only for eighty years. Sir Samuel Evans practised for some years as a solicitor before his call to the Bar, which took place in 1891, after he had entered Parliament became a solicitor in 1883, and gave one of his first briefs to the Right Hon. Sir Brynmor Jones, K.C., now a Master in Lunacy, who was subsequently the Leader in Parliament of the Welsh party, of which Sir Samuel Evans was a member. On being called to the Bar one of the first briefs received by him came from Mr. Lloyd George, the present Prime Minister, his friend through life. Sir Samuel Evans may be regarded as the last Queen's Counsel of a Queen regnant. He was called to the Inner Bar in January 1901, a few days before the death of Queen Victoria, and was the last of the batch of new Queen's Counsel as he was the junior. In the House of Commons he was characterised in unofficial days by great moral courage in facing opposition, clearness in statement, and absolute command over himself in trying and exciting scenes. He generally sat in the first seat on the Front Bench below the gangway on the Opposi tion side. Mr. Chamberlain was, in the far-away days, a special object of his Parliamentary criticism, which, while very incisive, never bordered on the offensive. His points were very clearly put, and were invariably, if not always sound, arguable. His voice was very clear and musical, and his face was in itself a study, as he had the art of saying ludicrous things with the most serious countenance. When the House of Commons is in committee, the Speaker's chair is like any other part of the House, and can be filled by any member; sometimes two members have sat in that chair side by side. The practice of sitting in the Speaker's chair has now completely fallen into desuetude, and did not often obtain in the House of Commons of twenty years ago. One evening when the House was in committee, with Mr. Courtney, the chairman, presiding, sitting at the table beside the clerk and with his back to the Speaker's chair, Mr. Chamberlain sat in that chair. Sir Samuel Evans spoke, making pointed references to Mr. Chamberlain, who perhaps could explain matters if he were only here.' These Ballies produced bursts of laughter which were unintelligible to Mr. Courtney, behind whom Mr. Chamberlain was seated. One of his most memorable incursions in debate was the seconding of a motion proposed by Mr. A. D. Thomas (the late Lord Rhondda), his intimate friend, the gist of which was a censure of the Unionist Government in respect to the circumstances of the Jameson Raid. His ambitions lay far more in a Parliamentary than a judicial career. He accepted the Presidency of the Probate Division with some misgivings and heartburnings. His wonderfully acute intellect and his intense application stood him in good stead in dealing with a domain of jurisprudence with which he had no special knowledge and presiding in a court in which he had not often appeared as counsel, and with whose practice he was necessarily unfamiliar. It is no secret that the re-establishment of the Prize Court and the great intellectual and physical strain of the work thereby entailed, which he discharged with extraordinary energy, patience, and quickness of apprehension, powerfully contributed to the undermining of his constitution and his death at a comparatively early age. Sir Samuel Evans in his Horse of Commons days was, it is no exaggeration to say, a prime favourite in the smoking room, where his powers as a raconteur were exhibited at their highest. He was a delightful companion and a loyal and devoted friend, and will long be remembered with affection."

THE NEW COMPANY DRILL AT A GLANCE.-By Lieut. M. G. MONK, 91st Punjabis L.I. Eleventh Impression of 10,000 copies. Price 6d. net.-Published by "The Field" and "The Bazaar' at Windsor House. Bream's-buildings, London, E. C. 4.-[Advt.]

IRISH NOTES.

SOME points of interest are arising under the provisions of the Increase of Rent and Mortgage Interest (War Restrictions) Act 1915, though not, of course, in the superior courts. The justices in Derry had a case before them where the rent of the dwellinghouse was increased in Nov. 1914 by 3d. a week, and this increase was paid up to the 22nd March 1918, when the tenant demanded repayment of the full amount. The landlord urged that the tenant could not recover the overpayments beyond six months, but the court held that the entire amount was recoverable. In Dublin city important questions have arisen on rateable value. Where houses are let in tenements. and each dwelling is not separately rated, the owner apportioned the valuation and calculated the increased rent upon his own apportionment, and gave notice of increased demand for rent under sect. 1 (1) (6). The tenant contended that there was no rateable value assessed on his dwelling-house, and that the provision did not apply. The justices held that the tenant was liable to pay the increased rent. The point is of interest and great importance, and will no doubt be carried further.

THE question whether a person disqualified from voting at Parliamentary elections under a statute may still be registered as a voter has arisen in' several counties at the recent revision. The case of members of the Royal Irish Constabulary furnishes a very typical case. The Act establishing the police force in Ireland, passed in 1836, declared (sect. 18) that no inspector, officer, constable, or other member of the Royal Irish Constabulary shall be capable of giving his vote for the election of a member while he remains a member of such force, or during six months after he shall have retired from or quitted the same. These words clearly imply that such person may be registered and have a vote which he shall be incapable of giving until six months after resignation of his office. Apparently the idea was that on his retirement he should be already registered and entitled to vote if occasion arose. But the Parliamentary Registration (Ireland) Act 1885, s. 27 (6), embodied sect. 28 (7) of the English Parliamentary and Municipal Registration Act 1878, which directs the court to expunge the name of every persɔn, whether objected to or not, who was incapacitated by any law or statute from voting. The effect of this in Ireland was that policemen were struck out, and the decision was never challenged in the Court of Appeal. Both these provisions are repealed by the Representation of the People Act 1918, and it is assumed, reasonably enough, that the effect is that policemen must be registered though still incapable of voting while in such office.

GENERAL INTELLIGENCE.

GERMANY'S LUXURY TAX.

It is

GERMANY'S luxury tax came into force on the 1st Aug. although separate, inextricably bound up with the tax on sales. One of the trade papers gives a full account of the measures, from which it is seen that the tax on sales is raised to 5 per 1000 marks. So comprehensive is the regulation that all businesses, even if the turnover be only 3000 marks, or £120, come under it, and the seller, if he supply himself and family with any article sold by him, is required to pay the tax. The tax on sales is payable yearly, while that on luxuries is monthly. If the tax on sales be not paid within the first quarter in each year, interest at 5 per cent. is charged. When the turnover of an undertaking is more than 200,000 marks, or £8000, the tax is payable in quarterly instalments. All primary sales of goods imported from abroad are exempt from the tax on sales, but to obtain this exemption a special ledger must be kept. Sales to foreign countries are also exempt. Imports which are again exported without undergoing any process of manufacture can claim a refund of the tax.

The luxury tax is levied on scheduled articles when sold retail at the rate of 10 per cent. When the tax came into operation every dealer was required to prepare an inventory of his stook. This stocktaking has to be repeated at the commencement of every calendar year. The law requires that a tax-book and stock-book be kept. These books must be bound volumes with consecutively numbered pages, and the entries are to be made daily. The stock-book is in reality a ledger showing on the one side the stock at the time the law came into force, with additions made thereto from time to time. The contra side shows the reduction of the stock by sales. Each side of these two divisions contains six columns, so it will be apparent that the keeping of such a book entails a vast amount of care and labour. The obligation to keep the stock-book applies t> wholesale dealers in luxury articles, but in certain circumstances exemptions may be made. Every month the tax-book has to be balanced, and from it the returns are to be sent to the revenue authorities.

The tax-book pages each contain ten columns, and there fall to be entered (inter alia) a description of the article sold, the date of delivery, the price agreed upon, the date of sale, the amount for which the article

is sold, the rate of taxation, and the amount of the tax. The last column is reserved for remarks, such as whether it is a sale outright, or on the instalment system. In the event of the latter, a fur stole, for example, fold for 100 marks, payable by instalments, say, of 10 marks, ten entries would have to be made before the sale could be written off, and the whole ten columns provided have to be filled in on receipt of each instalment. To shift the incidence of taxation is forbidden, so the amount of the tax must be reckoned by the vendor in the sale price. Tax declarations must be made on a prescribed form, and, if goods subject to a higher rate of taxation be stocked, special notice to the revenue authorities must be given. All goods sold from the 1st Jan. last up to the 31st July 1918 bad to be declared during the month of August, and the tax at the old rate of 1 per 1000 marks paid.

MILITARY SERVICE.

TIME-LIMIT FOR ORIGINAL APPLICATIONS.

1. Cases have arisen in which it may be desirable that an original application for a certificate of exemption shall be entertained by a Tribunal, although the man has not been medically examined or graded or, being a Grade 3 man, has not been called up for service with the Colours. The following Regulation has therefore been made :"Notwithstanding anything contained in Regulation 26 (b) and (c) of the Military Service Regulations, 1918, an original application for a certificate of exemption shall be entertained by the appropriate Tribunal, although delivered before the period specified in para-. graph (b) or (c) of that regulation, in any individual case or class of caves in which the consent of the Director-General of National Service has previously been obtained."

2. The Ministry of National Service are issuing instructions authorising Assistant Directors of National Service to give consent to the making of early applications in the case of men—

(a) of the new military ages, or attaining the age of 18 years, or (b) Made liable to service by coming to Great Britain,

provided they show some reasonable grounds for desiring to make an application before being medically examined, or, in the case of Grade 3 men, before they are sent a calling-up notice for service. Local Government Board and Scottish Office, Whitehall, London, S.W. 1. 11th September, 1918.

THE LOCAL AUTHORITIES (FOOD CONTROL) ORDER (No. 4), 1918.

To the County Councils of the several Administrative Counties in England and Wales ;

To the Mayor, Aldermen, and Commons of the City of London, in Common Council assembled ;

To the Councils of the several Metropolitan Boroughs, Municipal Boroughs, and other Urban Districts in England and Wales;

To the Councils of the several Rural Districts in England and Wales; To the Council of the Isles of Scilly;

And to all others whom it may concern.

Whereas by Regulation numbered 23 of the Defence of the Realm Regu. lations it is among other things provided that We, the Local Government Board, may, by arrangement with the Food Controller, confer and impose on any local authorities and their officers any powers and duties in connection with the enforcement of certain of the Defence of the Realm Regulations, and any powers and duties necessary to provide for the due discharge of any functions assigned to local authorities by any Order made by the Food Controller under the said Regulations;

And whereas by the Local Authorities (Food Control) Order (No. 2), 1918, and by the Local Authorities (Food Control) Order (No. 3), 1918 (hereinafter together referred to as "the Principal Orders "), made in pursuance of Regulation numbered 23 of the Defence of the Realm Regulations, We conferred and imposed upon every Local Authority to whom the Principal Orders or either of them applied, and upon such of their officers as they might designate or appoint for the purpose, the powers

The Sum of £10

will provide an immediate purchase of

£400 National War Bonds,

if applied on behalf of a person aged 40 next birthday, under the Special Scheme described in the Leaflet, "Practical Patriotism," issued by the LEGAL AND GENERAL LIFE ASSURANCE SOCIETY, 10, Fleet Street, London, E.C.4. Send for a copy, giving full particulars of a scheme which enables you to give your country some real assistance.

and duties necessary to provide for the due discharge within their District, in conformity with the Defence of the Realm Regulations, of the functions assigned to those Local Authorities by the National Kitchens Order, 1918, as amended by an Order made by the Food Controller, and dated the 16th day of July, 1918:

Now therefore, in pursuance of Oar powers in that behalf, and by arrangement with the Food Controller, We hereby Order as follows:Art. I.-(1) Notwithstanding anything contained in the Principal Orders or either of them, any Local Authority to whom the Principal Orders or either of them applies may, without Our further sanction in the matter, enter into arrangements with the Food Controller (i) for the advance by the Food Controller to the Local Authority of any sum or sums of money for the purpose of defraying any expenses incurred or to be incurred by the Local Authority for any of the purposes authorised by the Principal Orders and by the National Kitchens Order 1918, as amended as aforesaid, which the Food Controller may determine to be properly chargeable to capital, and (ii) for the repayment by the Local Authority of any such advance by such instalments and within such period as may be agreed.

(2) For the purpose of securing the repayment of any sum so advanced, the Local Authority may mortgage any fund or all or any rates or rate out of which the expenses are payable, and Sections 236 and 237 of the Public Health Act, 1875, shall, with the modifications necessary to make them applicable to the circumstances of this Order, apply to any moneys raised on mortgage under this Order and those sections, modified as aforesaid, shall be read as if they were included in and formed part of this Order.

Art. II. This Order may be cited as "The Local Authorities (Food Control) Order (No. 4), 1918."

Given under the Seal of Office of the Local Government Board,
this Seventh day of September, in the year One thousand nine
hundred and eighteen.
W. HAYES FISHER, President.

APPOINTMENTS UNDER THE JOINT STOCK
WINDING-UP ACTS..

NOTICES OF APPEARANCE AT HEARING MUST REACH THE SOLICITORS BY 6 P.M.
ON THE DATE GIVEN, UNLESS OTHERWISE STATED.

ABER TIN-PLATE WORKS LIMITED.-Creditors to send in, by Oct. 15, to
P. R. Davies, Cwmfelin Works, Swansea. Ashurst, Morris, Crisp,
and Co., 17, Throgmorton-av, E.C., sols. to liquidator.
EARL OF CHESTER STEAMSHIP COMPANY LIMITED.-Creditors to send in, by
Oct. 22, to H. B. Marquand, 2, Dock-chmbrs, Bute-st, Cardiff.
HESWALL CAFE LIMITED. Petition for winding-up to be heard Sept. 27, at
Liverpool County Court, at 10. E. H. Cooke, Liverpool, sol. for pet.
Notices of appearance by Sept. 26.

INDO BURMA COMPANY LIMITED.-Creditors to send in, by Oct. 1, to
J. E. Wilson, 24, Basinghall-st, E.C.

UNITED VACUUM CLEANER COMPANY LIMITED.-Creditors to send in, by
Oct. 7. to F. G. Fuke, 17, Dacre-st, Westminster, 8.W. C. R.
Woolley, 50, Lincoln's-inn-filds, W.C. 2, sol. for liquidator.
WALLACE BAILEY AND CO. LIMITED.-Creditors to send in, by Oct. 7, to
F. L. Burnside, 54, Gracechurch-st, E.C. 3.
WEDNESFIELD PUBLIC HALL COMPANY LIMITED.-Creditors to send in, by
Oct. 2, to H. A. Southerns, 14, Lichfield-st, Wolverhampton. G. R.
Thorne, Sons, and Co., Wolverhampton, sols. to liquidator.

TRADING WITH THE ENEMY, WINDING-UP APPOINTMENTS.

BENSON (Susan Lambert), Long Wittenham. Oct. 31; White, Borrett, and Black, 3A, Dean's-yd, Westminster, S.W. 1.

BAKER (Jonathan), Rochdale. Oct. 14; C. B. Hudson, Rochdale.

BURT (Henry Gustavus), Boscombe. Oct. 30; H. H. Harris, Boscombe, Bournemouth.

BYRNE (Christina Grey, known as Daisy), Coulsdon. Oct. 15; W. H. Guthrie, 18, Bedford-row, W.C. 1.

BROWN (Thomas), Stalybridge. Oct. 17; J. W. Simister, Stalybridge, BOWMAN (Mary), Leeds. Sept., 28; A. Willey, Leeds.

COLLINS (George), Leicester.

Oct. 21; Toller, Burgess, and Pochin, Leicester. COPELAND (Selina), Kidderminster. Oct. 19; Ivens, Morton, and Morton, Kidderminster.

CARR (Arthur), Leamington Spa. Nov. 1; Moore-Bayley and Co., Birmingham.

CROCKER (Joseph Temlett), Norbiton. Oct. 17; T. Masters, at the offices of P. Umney, Richmond, Surrey.

CURTIS (Nellie), Plymouth. Nov. 1; Greenway and Parker, Plymouth. CHAMBERS (James), Laurence Pountney-hill, E.C., and Redhill. Oct. 16: Capron and Co., Savile-pl, Conduit-st, W. 1

CHATELAIN (Gustave), Paris, France, and Cornhill, E.C. Oct. 15; A. M. Oppenheimer, 31, Queen Victoria-st, E.C. 4, and 25, Rue Taitbout, Paris.

CLEMENTS (Mary Georgina), Sheffield. Oct. 24; C Stevens and Drayton, 6. Bond-ct, Walbrook, E.C. 4.

CROSSLEY (Bertram James Forman), Milford. Oct. 12; J. E. T. Ducker, Derby.

CRANE (Alice), Preston. Nov. 1; Rawsthorn, Ambler, and Booth, Preston. CROSSLEY (Elizabeth Jane), Milford. Oct. 12; Moody and Woolley, Derby. DUCK (Agnes Mary), Uttoxeter. Nov. 9; F. W. Gent Wood, Bristol. DEXTER (George). Sept. 30; J. A. Simpson, Nottingham.

DAVIS, otherwise DAVIES (Mary Ann), Crewe. Oct. 19; R. Bygott and Sons, Crewe.

DOUGLAS (Duncan), Southampton. Nov. 1; Hallett and Martin, Southampton.

DAVIES (Gertrude), Salisbury. Nov. 1; Wright, Hassall, and Co., Leamington.

FRANKLIN (Frederic Samuel), Hyde Park, W., and Old Broad-st, E.C.
Nov. 2; Tamplin, Tayler, and Joseph, 165, Fenchurch-st, E.C.
FRANKLIN (James Rose), Islington. Oct. 24; Marcus and Francis, 47 and
48, Broad-st-av, E.C. 2.

PROGBROOK (John), Princes-st, W.; Camden-sq, N.; and Bournemouth
West. Oct. 15; W. Ashford, 55, Great Marlborough-st, W. 1.
FOSTER (Thomas), York. Oct. 18; J. A. Shaftoe and Son, York.
FAULKNER (Elizabeth), Hale. Oct. 21; Nicholls, Lindsell, and Harris,

Altrincham.

GORDON (Huntly Pryse), Southall. Oct. 12; Ruston, Clark, and Ruston, 14, Norfolk-st, Strand, W.C. 2.

GWYER (Charles Benjamin), Amport. Sept. 30; W. R. Graham, sol.
GRIFFITHS (William), Everton. Oct. 15; J. R. Gaulter, Fleetwood.
HANSFORD (Charles John), Brockenhurst. Oct. 14; Moore, Rawlins, and
Vicary, Lymington, Hants.

HOPE (John), Nantmel. Nov. 1; H. V. Vaughan, Builth Wells.
HERRON (Lieut. Kenneth Chester), Essex Yeomanry, attached Royal Air
Force, and of Wickham Bishops, Witham, and London Bridge.
Oct. 31; Truefitt and Francis, 21, Bedford-row, W.C. 1.
HIRSCH (Theodor), South Hampstead. Oct. 15; A. M. Oppenheimer, 31,
Queen Victoria-st, E.C. 4.

HALLETT (Arthur John, known as Arthur), Brixton, and trading as W. Hallett, at Southwark. Oct. 14; Pedley, May, and Fletcher, 23, Bushla, Cannon-st, E.C.

HARTREE (Lieut. Cyril), Old-bldgs, Lincoln's-inn. Nov. 1; Rider, Heaton, Meredith, and Mills, 8. New-sq, Lincoln's-inn, W.C.

HENSTOCK (Francis, Woodiwis), Slaley Bonsall, Matlock. Oct. 17; Farrar and Co., Manchester.

HEADLAM (George Herbert). Upper Bedford-pl, W.C. Oct. 28; Pennington and Son, 64, Lincoln's-inn-filds, W.C. 2.

JONES (John), Bargoed. Oct. 15; Spickett and Sons._ Bargoed.

JOLLIFFE (James), Liverpool. Oct. 19; Shakespeare, Badger, and Badger, Liverpool.

LOCK (William), Taunton. Sept. 28; E. T. Alms, Taunton.

LITTLE (James Eden), Worthing. Oct. 21; Winder and Holden, Bolton. LARKIN (Thomas Henry), South Norwood Park, and Broad-st House, New Broad-st, E.C. Oct. 10; Spyer and Sons, Austin-friars House, E.C. 2.

LLOYD (Lieut. Robert Evan Lewis, R.N.), Bryntirion, Rhayader. Oct. 12; E. P. Lewis, 32, Queen Victoria-st. E.C. 4.

MASON (Emma Jane), New York, U.S.A., recently residing at Great Cumberland-pl, W. Nov. 1; Hargrove and Co., 16, Victoria-st, Westminster, S.W. 1.

MCLEOD (Rachel), Dukinfield.

Lyne.

Oct. 19; R. Whitworth, Ashton-under

MILLEN (Emma), Sittingbourne, and Bredgar. Sept. 23; Winch, Greensted, and Winch, Sittingbourne.

Moss (Henry Thomas), Willesden. Oct. 7; Rubinstein, Nash, and Co., 5 and 6, Raymond-bldgs, Gray's-inn, W.C. 1

MILLS (Frederick), Edgbaston. Oct. 31; Tarleton and Butlin, Birming

ham.

MONTANARO (Mary Ann Benison, otherwise Russet Mary), Hampstead, N.W. Oct. 20; Macdonald and Stacey, 2 and 3, Norfolk-st, Strand, W.C. 2.

NAEHER (Hermann), Holdeggen Gemeinde Aesbach, Germany. Oct. 15; A. M. Oppenheimer, 31, Queen Victoria-st, EC 4.

NEWCOME (Frederick Frisby), West Stockport. Oct. 31; Coppock and Helm, Stockport.

NICHOLSON (James Arthur), Kirkburton. Oct. 12; F. E. Machen, Sheffield. PHILLPOTTS (John Hodgson), St. Mary, Jamaica. Oct. 14; Coburn and Co., 11, St. Helen's-pl, E.C.

POULTON (Henry), Wallington. Oct. 14; Rivers and Milne, 88, Gracechurch st, E.C. 3.

RICHARDSON (William), Mansfield.

Sheffield.

Sept. 30; Richardson and Mitchell,

RECKITT (Ada), Hull. Oct. 20; T. Priestman and Sons, Hull.
ROSTRON (Second Lieut. George), 59th Batt. M.G. Corps, and Bolton.
Oct. 25; Finney, Fearnley, and Taylor, Bolton.
RAINBIRD (Jane). Brighton. Oct. 31: Upperton and Bacon, Brighton.
REES (Daniel), Ystalyfera. Oct. 25; J. M. Evans, Ystalyfera, Glam.
RICHARDSON (Adam). Gosforth. Oct. 24; Patrick, Bennett, and Maddison,
Newcastle-upon-Tyne.

STEVENS (Thomas Pearman), Ealing. Oct. 1; Wood and Awdry,
Chippenham.

SMITH (Samuel), Bradford. Oct. 14: Ratcliffe and Co., Bradford. SPENCER (Henry). Kentish Town. Oct. 26; W. A. Jennings, 152, Kentish Town-rd, N.W.

SHAPIRO (Sarah), Hackney. Nov 13; H. Snowman, 89 and 90, Leadenhallst, E.C. 3.

STREET (Capt. Edwin), Upper Clapton. Oct. 16; Emanuel, Round, and
Nathan. 1, Laurence Pountney-hill. E.C. 4.

TENNISON (Edward), Great Crosby. Oct. 17; Pennington and Higson,
Liverpool.
Bradford. Oct. 5; Farrar, Stead, Walker, and

TAYLOR (Joseph),

Cockcroft, Bradford.

TODD (Mary), Bournemouth. Oct 23; Vandercom and Co., 23, Bush-la, E.C. 4.

TOPHAM (Annie). Brownheath, Loppington. Oct. 19; Lucas, Salt, and Glover, Wem, Salov.

TEW (Rebecca Ann). Hereford. Nov. 30; J. Moore, sol.

Woon (Thomas), Millbrook, Stalybridge. Oct. 17; J. W. Simister, Stalybridge.

WILLS (Frances Elizabeth), Wylde Green. Oct. 31; Musgrove, Lee, and Arthur Smith, Birmingham.

WHITTALL (Jemima), Kidderminster. Oct. 19; Iven3, Morton, and Morton, Kidderminster.

THE Council of the Law Society state that the question of naturalisation and status of aliens is one essentially for the State, a fact which is made evident by the recently passed British Nationality and Status of Aliens Act 1918. The Bill seemed to the council, in view of the fact that only British subjects can be solicitors, to raise the question as to what would be the position, should the Bill be passed, of solicitors of alien origin whose certificates of naturalisation might hereafter be revoked, and an inquiry addressed to the Home Secretary has elicited from him the statement that, while he has no authority to determine the matter, he can only say that, if any such case arises, as the person in question would have ceased to be a British subject, the action to be taken will, so far as loss of nationality is under consideration, presumably be the same as if he had become an alien under one of the provisions of sects. 13, 14, or 15 of the British Nationality and Status of Aliens Act 1914, which reproduce similar sections of the Naturalisation Act 1870.

SERVICE DISTINCTIONS AND HONOURS.

The secretary (Mr. E. R. Cook) has compiled the following further list of service distinctions and honours which have been awarded to solicitors and articled clerks

Solicitors.

Awarded the C.M.G.-Lieut.-Col. Thomas Edward Topping, D.S.O., R.F.A.

Awarded a Bar to the D.8.0.-Capt. Arthur Daniel Derviche-Jones, D.S.O., R. Lanc. Regt. ; Temp. Lieut. Col. Clement Henderson Garney, D.S O., E. York. Regt. ; Lieut.-Col. Beraard Henry Leathes Prior, D.S.O., Norfolk Regt.

Awarded the D.S O.-Major Frederick Charles Gregory, Cheshire Regt.

Awarded the Military Cross.-Lieut. (Acting Capt.) Frank Dovetɔn Bazett, Royal Berks. Regt., Spec. Res.; Second Lieut. Digby Green, R.G.A., Spec. Res.; Temp. Lieut. Howard Morris, A.S.C.; Lieut. (Acting Major) George Gerard Shiel, Northumberland Fusiliers, Spec. Res.

Awarded the Meritorious Service Medal.-Sergt. Thomas Gladstone New. [By an error in a previous list (vide ante, p. 330) the name of Sergt. New was entered in the list of articled clerks, and as having been awarded the Military Medal.]

Articled Clerks.

Awarded a Bar to the M.C.-Lieut. (Acting Capt.) Francis William Watson, M.C., R.F.A.

Awarded the M.C.-Lieut. (Acting Capt.) Geoffrey Peard Clarke, Somerset Light Infantry; Capt. Dadley Alfred Cox, E. York. Regt.; Temp. Lieut. Frederick Julian Horner, Roy. Warwick. Regt.; Lieut. Andrew Neil MacKean, R.G.A., Spec. Res.; Lieut. John Gordon Tovey, A.SC.; Temp. Lieut. (Acting Capt.) William Robert Alexander Wareing, Liverpool Regt.; Lieut. (Acting Capt.) Francis William Watson, R.F.A. Awarded the Croix de Geurre.-Lieut. Ronald Mylne Ford, South Wales Borderers.

Awarded the D.F.C.-Lieut. (Temp. Capt.) Allan Robert Church. man, R.A.F.

POOLING INSURANCE.-The Licenses Insurance Corporation and Guarantee Fund Limited has established an entirely new scheme of Insurance for Fire, Burglary, Workmen's Compensation, &c., by which the profits accrue to the insured. (See p. vi..)—[ADVT.]

HALLILAY'S DIGEST OF THE EXAMINATION QUESTIONS, being Digest of the Questions asked at the Final Pass Examination of Articled Clerks on all the Subjects from the Commencement of the Examinations, with Answers; also a Time Table in an Action; and the Mode of Proceeding, and Directions to be attended to at the Examination, with the Rule of the Honours Examination. By RICHARD HALLILAY, Esq. Seventeenth Edition. Demy 8vo., price 18s., post free.-FIELD & QUEEN (HORACE Cox) LTD., "Law Times' Office. Windsor House, Bream's-buildings, E.Ć. 4.—[ADVT.]

PROMOTIONS AND APPOINTMENTS. Information intended for publication under the above heading should reach us not later than Thursday morning in each week, as publica tion is otherwise delayed.

Mr. ARTHUR WILLIAM BAIRSTOW, K.C., has been appointed Judge of County Courts on Circuit No. 12. Mr. Bairstow was called by the Inner Temple in 1878, and took silk in 1908.

Mr. GEORGE C. RANKIN, barrister-at-law, has been appointed a Puisne Judge of the High Court of Judicature, Calcutta. Mr. Rankin was called by Lincoln's-inn in 1904.

Mr. EDWARD JOHN HAYWARD, solicitor, deputy clerk to the Cardiff Justices, has been appointed Clerk. Mr. Hayward was admitted in 1904.

NOTES AND QUERIES.

This column is intended for the use of members of the Legal Profession, and therefore queries from lay correspondente 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.

Answers.

(Q. 25.) EXECUTOR-DISCHARGE.-Referring to the answer given by "E. J.," it should, I think, be noted that, in the case cited, Mr. Justice North said in the course of his judgment: "In my opinion it makes no difference for this purpose whether a pecuniary legacy or the residue of the testator's estate is given to an infant "-the executor being deemed a trustee within the meaning of the Conveyancing Act 1881, s. 43, in either case. It must not be forgotten that income can only be applied under that section where the gift carries income either expressly or by implication-eg, a gift by a parent or a person in loco parentis of the infant legatee: (see note on the section in Wolstenholme's Conveyancing and Settled Land Acts). GLAUCOPIS.

(Q. 26.) Sale—POSSESSION.-I think that A. would be justified in declining to complete before the 1st Jan. next, and, if the vendor should then be unable to give possession, he could not, in my opinion, obtain an order for specific performance of the contract, or A. might then obtain an order for rescission thereof. I assume that A. could show that the offer of possession was a material inducement to him to enter into the contract. GLAUCOPIS.

(Q. 27.) SOLICITORS, DUTY OF.-The widow is liable to proceedings under the Crown Suits Act 1865, s. 57, and to the penalties inflicted by the Stamp Act 1815, s. 37, and the Customs and Inland Revenue Act 1881, s. 40, which appear to be cumulative. I do not know of any obliga tion upon solicitors to inform the authorities in such a case, and it might well involve a breach of professional confidence for them to do so.

GLAUCOPIS.

(Q. 28.) REAL ESTATE-INTESTACY-TITLE.-The contention maintained by "Nonplussed" derives strong support from the Land Transfer Act 1897, s. 2 (1), and there seems no logical reason why the administrator's trusteeship of real estate should not be regarded as devolving upon his personal representatives under the Conveyancing Act 1881, e. 30 (1). The excuse (as I regard it) for the "conventional opinion" is that on the true meaning of sect. 2, above cited, the administrator may not be held to be a trustee until after he has fully administered.

perhaps has in mind the gross and net assessments for property tax, which are not, I submit, in point. GLAUCOPIS. The point referred to, as to whether "rateable value" in sect. 2 (2) of the Increase of Rent and Mortgage Interest (War Restrictions) Act 1915 means 66 gross" or "annual" value (i.e., gross estimated rental) or "rateable value" under the Rating Acts, was discussed in Wilkins v. Blessley, Southampton County Court, His Honour Judge Lailey, May 23, 1918 (Law Journal, July 13, 1918). This was stated to be a test case. The learned judge held that the expression " rateable value in the Act of 1915 meant" rateable value" as standing in the valuation list in force; and undoubtedly this is correct. G. P. WARNER TERRY.

(Q. 39.) TRANSFER DATED SUNDAY-The only authority for the secretary's attitude could, I think, be the Sunday Observance Act 1677, s 1, but, as executing stock transfers was presumably not part of the "ordinary" calling" of the signatories, such execution was to my mind not prohibited by the section and was valid. A bill of exchange (Begbie v. Levi, 9 L. J. 51, Ex.) and a contract of hiring (Rex v. Whitnash, 7 B. & Car. 596; 1 Man. & Ry. 452), respectively drawn and made on a Sunday, have been held valid. GLAUCOPIS.

(Q. 40.) MORTGAGE CONVEYANCE - STAMP. In my opinion the proper stamp duties are as follows: Conveyance to C. in consideration of £100 and subject (in fact) to mortgage debt of £500, stamp 26 (Stamp Act 1891, s. 57); reconveyance to C. by the mortgagees of part of their mortgaged property, stamp 10s. (Munro v. Commissioners of Inland Revenue (1896) W. N. 149; 33 Sc. L. Rep. 152); conveyance to D. in consideration of £250 and free from the mortgage, stamp £1 58.; reconveyance to mortgagor's executors of balance of mortgaged property, stamp 2s. 6d. In his final submission the querist has perhaps lost sight of the point that D.'s conveyance was free from, but C.'s (in fact) subject to, the mortgage debt of £500, so that the former is not, while the latter is, affected by sect. 57, above cited. Perhaps the Solicitor of Inland Revenue will be lenient if approached. GLAUCOPIS.

(Q. 41.) APPRENTICESHIP INDENTURE.-Any rights of [the father to a return of premium could not, I think, accrue before the 6th Aug. 1919, as his son might in the meantime be discharged from the army fit to return to his apprenticeship. Conscription has not the finality of death, and I doubt very much whether it would be held that the contract implied a provision in respect of the former analogous to the express provision in respect of the latter. Failing such an impl ication, the father would, in my opinion, have no remedy: (Taylor v. Caldwell, 8 L. T. Rep. 356; Chandler v. Webster, 90 L. T. Rep. 217). GLAUCOPIS.

LEGAL OBITUARY.

Captain ROLAND MADDISON VAISEY, R.F.A., solicitor, of the firm of Messrs. A. W. Vaisey and Son, Tring, was killed in action on the 7th inst., aged thirty-three. He was the younger son of Mr. Arthur Vaisey, of Tring, and was admitted in 1909. Captain Vaisey was a member of the Law Society and of the Herts Law Society.

Captain WALTER D. Ward, 9th Hampshire Regiment, barrister-atlaw, died in Bangalore on the 4th inst. as the result of a motor-cycle accident, aged thirty-six. He was the elder son of Mr. J. Charles Ward, of Worthing. He was educated at Blundell's and at Sidney Sussex College, Cambridge, and was called by the Inner Temple in 1907.

Lieutenant RONALD HENRY ARNHOLZ, Herts Regiment, attached Bedfordshire Regiment, who fell in action on the 23rd Aug., was the elder son of Mr. Henry Arnholz, solicitor, of 3 and 4, Great Winchesterstreet, E.C. He was born on the 3rd Sept. 1897, and was educated at University College School. He joined the Inns of Court O.T.C. in Sept. 1914, when barely seventeen, and was gazetted Second Lieutenant in the Herts Regiment on the 25th March 1915. Meanwhile he passed the Solicitors' Preliminary Examination and was articled to his father in Nov. 1914.

Second Lieutenant WILLIAM HUGHES, M.C, Bedford Regiment, solicitor, of the firm of Messrs. Hogan and Hughes, Arthur-street, E.C., died of wounds received in action in July last, aged thirty-nine. He was the eldest son of Mr. Hughes, of Shortlands, Kent, and was educated at Dulwich College. Mr. Hughes was admitted in 1902.

Lord ROBSON died on the 11th inst. at Battle, Sussex, aged sixty. six. William Snowdon Robson was the third son of Mr. Robert Robson, and was educated at Caius College, Cambridge, taking his degree with honours. He was called by the Inner Temple in 1880, and joined the North-Eastern Circuit, taking silk in 1892. He was Recorder of Newcastle from 1895 to 1905, in that year becoming Solicitor-General, and Attorney-General in 1908 until, 1910, when he became Lord of Appeal in Ordinary, a position he held untii 1912. As Attorney-General he represented this country in the Atlantic Fisheries Arbitration at The Hague. Sir SAMUEL EVANS died at Brighton on the 13th inst., aged fifty-nine. Sir Samuel was born at Neath in 1859, and practised first as a solicitor, being admitted in 1883. He was afterwards called by the Middle Temple in 1891, taking silk in 1901. He was Recorder of Swansea from 1906 to 1908, and Solicitor-General from 1908 until 1910, when he was appointed President of the Probate, Divorce, and Admiralty Division.

Sir GEORGE REID, High Commissioner of the Commonwealth of Australia, died on the 12th inst., aged seventy-three. He was the son

of the Rev. John Reid, of Johnstone, Renfrewshire, Scotland. In 1878 he was appointed secretary to the Attorney-General of New South Wales, and in the following year was called to the Bar of New South Wales, and took silk in 1898.

Mr. FREDERICK HENRY SCOTT, D.L, J.P., barrister-at-law, died on the 9th inst., aged seventy-nine. Mr. Scott was a son of the late Mr. James Scott, of Tunbridge Wells, and was educated at Trinity College, Cambridge. Mr. Scott was called by Lincoln's-inn in 1874, and practised at the Sussex Sessions.

Mr. JOHN BOWLING, solicitor, late of the firm of Messrs. Jobn Bowling and Sons, Leeds, formerly Official Receiver in Bankruptcy for Leeds and district, died at Rothwell on the 11th inst., aged seventy-five. Mr. Bowling was a native of Stainoliffe. He was articled to a solicitor at Heckmondwike, and was admitted in 1880. He was appointed official receiver in 1883. Mr. Bowling was a member of the Law Society and of the Solicitors' Benevolent Association.

High Court. Sept. 9.

Ct.

CRITCHLEY, JOHN, Liverpool, pig dealer. Ct. Liverpool. Sept. 9. FORSYTHE, MALCOLM MCDONALD (described in receiving order as Malcolm Forsythe), Birkenhead, boilermaker. Ct. Birkenhead. Aug. 24. MARKS, LOUIS JOHN POWNEY (described in receiving order as L. J. P. Marks (Male), trading as L. H. Marks and Son), Clifton-rd, Maida Vale, fruiterer. Ct. High Court. Sept. 10.

MORCOM, ALBERT, Foxhole, clay labourer. Ct. Truro and Falmouth. Sept 9.

MORGAN, DAVID STEWART, Tonyrefail, draper. Ct. Pontypridd, Ystradyfodwg, and Porth. Sept. 10.

POWELL, WILLIAM GUY, late Fordingbridge, chemist. Ct. Salisbury. Sept. 11.

RICHARDS. ROBERT, Mountain Ash, baker. Ct. Aberdare and Mountain Ash. Sept. 9.

GAZETTE, SEPT. 17.

COCHRANE. On the 5th inst., at 37, Ossington-st, Bayswater, W., Basil
Arthur Cochrane, of Lincoln's-inn, Barrister-at-law, in his 79th year.
KERR. On the 5th inst., at Shennanton, Kirkeowan, Wigtownshire,
George Kerr, of Whitehills, Newtonstewart. Wigtownshire, J.P.,
Solicitor, aged 51 years.

PARSONS.-On the 2nd inst., at 22, Barkston-grdns, S.W. 5, James
Parsons, J.P., Barrister-at-law, aged 68.
SALTER.-Killed in action, on April 9, John Henry Clavell Salter, Second
Lieut., the King's Own Royal Lancaster Regiment, son of Mr. Justice
Salter, aged 19 years.

UPJOHN Killed in action, on the 24th ult., when leading his Company.
William Moon Upjohn, Captain, Welsh Guards, son of W. H.
Upjohn, K.C.. and husband of Dora Upjohn, of 30, Connaught-sq,
Hyde Park, W., aged 33.

SMOOTH AND VELVETY, WITH EASY GLIDING ACTION. THE PENS FOR RESTFUL WRITING.