Financial State & ent—The Income and Certificate Taxes. ducing five or six millions of annual re- income tax, the oppressive nature of the venue, shall be reduced at the end of four attorneys tax may be estimated, when it is years or abolished at the close of seven remembered that it amounts to 120,000l. years, is to legislate for posterity, without per annum, nearly half the amount of inany possible security that the Government come tax paid by all the professions, and or the Parliament of that day, even if well that it is enforced without the possibility inclined, will be able to give effect to the of escape or evasion, from those who must proposed remission or abolition of the tax? also pay their full proportion, in common Be this as it may, according to the Go- with other professional men, under Schevernment scheme, the income tax is to be dule D. This brings us to the mode in paid as at present for the next two years, which Mr. Gladstone proposes to modify with no other modification than the restric- the taxes to which attorneys are now subtion of the exemption to incomes of 1007. jected. We copy, without abridgment, per annum instead of 1507., and the exten- this portion of the right honourable gension of the tax to Ireland which has here- tleman's statement as it appears in the tofore been exempt from its operation. Morning Chronicle, which professes to furnish a verbatim report :— In discussing the possibility of reconstructing the income tax, so as to prevent "Next comes a subject that is popular with it from pressing with less severity upon the majority of this house-it is the case which professional men, the Chancellor of the my noble friend the member for Middlesex Exchequer referred to a statistical fact of (Lord R. Grosvenor) has brought before ussome importance, namely that the net the case of the attorneys. I must confess I do sum paid by professions does not exceed not think that the vote of the House of Commons would, of itself, taken alone, justify the 250,000l. per ann. "I have made it my Government in proposing the remission of this business," (says the right honourable gen- duty, because we feel strongly that the vote of tleman) "to ascertain what proportion of the House of Commons given upon a particuthe whole payments under Schedule D. pro-lar duty is given of necessity upon consideraceeds from professional persons, and I find tions attaching to that particular duty, and that, including certain amphibious classes, without a close view of the comparative and it is about 300,000l., or rather more than relative claims of others; but we do think, sir, one-twentieth part of the whole income tax. which have of late been made, and which have that in consideration of the legislative changes But there are several persons who are re-tended materially both to restrict the action of turned as professional persons, who for the the law, and to diminish the business of atpurpose of a new classification of the in- torneys, there may be some remission of taxacome tax must be considered as traders, tion (hear, hear). What remission then shall such as auctioneers, house and land agents, it be? We propose a remission to the amount army agents, country surgeons, keepers of of about 50,000l. but we are not satisfied with shops in a small way, and to a certain exthe proposal which has been made by the Protent, solicitors likewise, for they are very to three charges;fession. The Profession is at present subjected -a charge on admission to considerable capitalists, and their capital is be an attorney, which is small; and the two invested in their trade, and their income main charges, one upon certificates of 121. a must be obtained upon it by their charges year from metropolitan solicitors, and 81. a like the income of any other trade. Take year from country solicitors, and a charge these mixed cases out of the professions, upon articles of clerkship of the enormous and the net sum that may be said to be amount of 120l., for so much capital is paid paid by professions is about 250,000l., so by anticipation by persons, of whom some that they pay one-twenty-second part of the which is certainly a most exceptionable form may die whilst others take to the Profession, of paying so heavy a tax. The Profession We are only desirous at present to direct have said,-Take the tax off the annual cerattention to the result at which the Chan- tificates, for the benefit of those who are alcellor of the Exchequer arrived in this part ready in the Profession, and leave all those of his statement, and to express our sur- who are to enter it to pay the whole.' I do prise that when he came to deal with the not think that would be a fair mode of dealing annual certificate duty-a tax bearing upon minds that we may propose to Parliament with it (hear, hear). Having made up our a portion of only one of the professions,it did not suggest irresistible grounds 50,000l. a year, we propose to apply that in with propriety to make a remission of about for adopting a more liberal as well reducing both those duties to reduce the ceras a juster course. If all the profes- tificate duties from 121. and 87. to 91. and 6l., sions, clerical, legal, military, and medical and to reduce the duties on articles of clerkcontribute no more than 250,000l. to the ship from 120l. to 80l. (hear, hear). The total of those reductions will amount to 48,000l." income tax.' OATHS IN CHANCERY BILL. 491 Ir appeared last week that this Bill had passed both Houses; but from the printed papers of the House of Commons of the 19th inst., we extract the following_from the reasons given by the House of Lords for disagreeing to the amendments made by the Commons in this Bill: Financial Statement.—Oaths in Chancery Bill.-Lord St. Leonards' Lunacy Bill. Now, in the first place, we venture re-Jour conviction, that the interests of the spectfully to doubt whether the Chancellor attorneys and solicitors will be best conof the Exchequer has accurately stated the sulted by declining to accept the proporepresentations made to him on behalf of sition of the Chancellor of the Exchequer the attorneys, when he describes the Pro- in its present shape, and redoubling the fession as saying,-"Take the tax off the efforts already made to procure the total annual certificates for the benefit of those and immediate repeal of this oppressive and who are already in the Profession, and unjustifiable burthen. leave all those who are to enter it to pay the whole." Fairly interpreted, the representation of the Profession was, -"The three taxes to which attorneys are subjected are all objectionable,-abolish all three if you can, but at all events abolish the yearly certificate duty, which is the most oppressive and intolerable of the three." Mr. Gladstone, however, to use his own words, "is not satisfied with the proposal made by the Profession," and he "Because it is not intended to permit cannot be surprised if the Profession is not Solicitors acting as Commissioners beyond satisfied with his proposal. In truth, the 10 miles from London to act within 10 proposal to reduce the Certificate Duty by miles (which they cannot now do), and 25 per cent. does not remove any one of thereby take the fees hitherto received for the objections to the tax, nor is the matter the Suitors' Fund, but only to enable Somended by reducing the stamp upon the licitors residing within the 10 miles to act articles of clerkship from 1207. to 80l., as at their own residences, and this was conproposed. The attorney will still have to ceded upon the representation by them of pay a treble personal tax, with which no the hardship of having to leave their busiother profession or trade is burdened, for the privilege of exercising his calling. The ness and go to Lincoln's Inn to have the old and the young, the prosperous and the struggling practitioner will have to pay the same amount of tax, without reference to their relative income or capability. In a word, the proposition of the Chancellor of the Exchequer is wholly unsatisfactory. It has not been rendered more acceptable by the tone and spirit in which it is made, but it is essentially inadequate. The pecuniary pressure of the tax is undoubtedly felt most severely by the junior members of the Profession, but the tax itself is an anomaly and an insult. Seniors and juniors therefore felt it a duty to combine to obtain justice. The exertions made to procure the repeal of the tax would be insufficiently requited LORD ST. LEONARDS' LUNACY RE by such a reduction as that now proposed. We shall be surprised to find that any considerable number of our country friends are oath administered." The "reasons " also state that "it was not intended that any Solicitors should set Court for the purpose of administering up an office in the neighbourhood of the oaths and taking declarations, affirmations, and attestations of honour." minister oaths be confined to the Solicitors' We apprehend that if the power to adown residences, the measure will not be so useful as we anticipated. In many instances it would be of great importance to enable a Solicitor to attend the deponent who be ill or infirm at his own home. may GULATION BILL. THE following is an analysis of the clauses : The sections which relate to professional willing to compromise their objections to of this bill, now in a Select Committee of the the Certificate Duty by being absolved from House of Lords :the payment of 27. annually; and the condition of the town practitioner must indeed practice are printed in italics. be deplorable if it can be materially improved by substituting the annual payment of 91. for 121. Without presuming to anticipate, still less to dictate, the course it may be deemed expedient to adopt by the friends of the Profession in or out of Parliament, we make no scruple in expressing Repeal of Acts in schedule. Saving of validity of proceedings, and of salaries, &c., under repealed Acts. Mode of proceeding in existing cases; sect. 1. Interpretation of terms; s. 2. 492 Lord St. Leonards' Lunacy Regulation Bill. Officers. Lord Chancellor to appoint two Masters in lunacy; s. 6. Masters to have powers of Commissioners; s. 7. References connected with lunatics to be made to Masters; s. 8. Masters to perform duties under regulations of Lord Chancellor; s. 9. Registrar to perform duties under regulations of Lord Chancellor; s. 10. Duties of the clerk of the custodies to be performed by Masters and Registrar; s. 11. The Masters salaries and retiring annuities; 8. 12. Lord Chancellor may remove and give an nuities to future Masters if afflicted with infirmity; s. 13. General Commission may be directed to Masters; s. 37. Alleged lunatic, within jurisdiction, to have notice, and may demand jury; s. 38. Where alleged lunatic demands jury, Lord Chancellor may examine him as to competency, and order jury; s. 59. Where jury may be dispensed with; s. 40. Jury to be had, if Masters certify that it is expedient; s. 41. Certificate of Masters without jury to be an inquisition; s. 42. Jury to be had if lunatic out of jurisdiction; S. 43. Lord Chancellor may regulate number of jury; s. 44. Inquiry not to be carried back, except under special order; s. 45. Salary of registrar; s. 14. Commissioners with jury to have powers of Master and the registrar; s. 15. Lord Chancellor to appoint visitors; s. 16. Masters to be ex officio visitors; s. 17. Visitors not to be interested in houses for reception of insane persons; s. 18. Salaries of visitors; s. 19. The visitors and Masters to form a board, and Lord Chancellor may appoint registrar a member of the board; s. 20. Lord Chancellor to appoint secretary to visitors; s. 21. The salary of the secretary and his clerk; s. 22. Masters, visitors, &c., to be allowed travelling and other expenses; s. 23. Salaries, &c., quarterly, out of Suitors' Fee Fund; s. 24. Fees and Per-centage. Power to Lord Chancellor to vary and abolish and fix fees, and to substitute per-centage; s. 25. Lord Chancellor to fix rate, &c., of percentage; s. 26. Per-centage to be paid notwithstanding death, &c., before payment; s. 27. Power to exempt small properties during lunatic's life; s. 28. Fees, &c., to be paid into the Suitors' Fee Fund; s. 29. Provisions respecting Chancery stamps to . extend to lunacy; s. 30. Provisions respecting fees to apply to cases under 8 & 9 Vict. c. 100, and to certain cases where lunatic is out of jurisdiction; s. 31. Recital of 3 & 4 Wm. 4, c. 36, imposing a per-centage. Sums now due for per-centage to be paid, and present per-centage to continue till new scale fixed; s. 32. Salaries, &c., charged on this per-centage to continue payable thereout; s. 33. Account to be closed, and balance carried to Suitors' Fee Fund; s. 34. Account to be audited; s. 35. Inquisition. These provisions prospective only; s. 47. Special Commission may be issued; s. 48. Reference in other Acts to Commission shall apply to general Commission; s. 49. Inquisition and supersedeas may be transmitted from and to Ireland and England, and be acted upon there respectively; s. 50. Proceedings under 8 & 9 Vict. c. 100, to be discontinued; s. 51. Commission to be issued on report of Commissioners; s. 52. Proceedings after Inquisition. Swearing of affidavits in the colonies, &c.; 8.55. Form of affidavits; s. 56. Short form of affidavit for verification of documents; s. 57. Witnesses may be cross-examined orally. How expenses to be paid; s. 58. Masters may issue advertisements; s. 59. Masters to approve of security; s. 60. Masters may authorise payment or transfer into court of money or stock as security for committee; s. 61. Masters may receive and deliver out deeds, &c., of lunatic, and authorise payment or transfer into court of money or stock belonging to lunatic; s. 62. Grant of the estate may be extended to surviving or continuing committees in certain cases; s. 63. Form of allowance of accounts; s. 64. Masters to distinguish items in accounts which they cannot allow, and the account to be submitted to the Lord Chancellor; s. 65. Masters to receive proposals in certain cases; s. 66. Masters may receive proposals in other cases; 8.67. Persons objecting to Masters receiving proposal may apply to Lord Chancellor; s. 68. Masters shall certify as to propriety of pro Commissions may be directed to fewer than three persons; and shall be directed to Mas-posal with regard to costs; s. 69. ters; s. 36. Person insisting on report liable to costs; s.70. Lord St. Leonards' Lunacy Regulation Bill. On application not being made to Masters, costs may be ordered to be paid; s. 71. Masters to inquire as to next of kin, and they are to have notice of proceedings; s. 72. No inquiry as to next of kin where property exempted from fees; s. 73. Lord Chancellor may dispense with or limit inquiry as to next of kin; s. 74. Masters to report where inquiry as to next of kin inexpedient; s. 75. Lord Chancellor may dispense with attendance of next of kin; s. 76. Masters to determine which of next of kin to attend before them and to certify, and same only to attend before Lord Chancellor; s. 77. Masters may appoint guardian for lunacy; s. 78. In cases of members of same family, proceedings may be consolidated, and evidence interchanged; s. 79. Masters to open and deliver out will; s. 80. Masters may inquire respecting interest in stock of lunatic residing out of jurisdiction; 8. 81. 493 s. 104. stroyed on death, &c.; s. 105. Administration of Estate. Committee to appear and take admittance to copyholds; in default, lord may appoint attorney to take admittance; s. 106. Fine upon admittance may be imposed and demanded; s. 107. If not paid, &c., Lord may enter, and receive profits of the copyhold till he is satisfied, &c. Lord to account yearly, and to deliver up possession on satisfaction; s. 108. Committee paying fine may reimburse himself out of rents; s. 109. Unlawful fines may be controverted. No forfeiture for not appearing or not paying fine; s. 110. Committee may surrender lease and accept renewal; s. 111. Charges of renewal to be charged on estates; s. 112. Expenses of improvements may be charged on estate; s. 116. Surplus of monies to be of the same nature as the estate; s. 117. Where property very small, Lord Chancellor may apply same directly for lunatic's maintenance, without grant, &c.; s. 118. Where lunacy temporary, Lord Chancellor may apply cash arising from income for temporary maintenance, without grant, &c.; s. 119. Committee may convey land in performance of contracts; s. 120. Committee may assign business premises; Orders to be communicated to Masters; s. 121. s. 97. Orders to be entered by the registrar, and office copies to be furnished and signed by him; s. 98. Money orders to be acted upon by Accountant-General as if drawn up by the registrar of 1 It may be proper to consider whether the power to conduct proceedings in lunacy at Chambers instead of the Court, may not be further extended than here proposed; and thus expense saved to the lunatic's estate.ED. Committee may dispose of undesirable lease; s. 122. Committee may make agreements under 1 Geo. 4, c. 10; s. 123. Committee may make building and other leases; s. 124. Committee may make leases of mines already opened; s. 125. Committee may, where necessary for maintenance of lunatic or expedient, make leases of mines unopened; s. 126. Produce of newly-opened mines, where necessary for lunatic's maintenance, to be so ap Lord St. Leonards' Lunacy Regulation Bill.—Remuneration of Solicitors. 494 Committee may accept surrender, and make new lease; s. 129. Fines, how to be paid. On death of lunatic, quality of money arising by fines; s. 130. Committee may exercise power vested in lunatic for his own benefit, or give consent; s. 131. Committee may exercise powers vested in lunatic in character of trustee or guardian, &c.; s. 132. Appointment of new trustees under power to have effect of appointment by Court of Chancery, and like orders may be made as under Trustee Act, 1850; s. 133. Deeds, &c., executed under Act to be as valid as if lunatic sane; s. 134. Stock belonging to lunatic may be ordered to be transferred; s. 135. Who shall be appointed to make transfer; s. 137. schedule of such costs as should in general cases be allowed, would be extremely useful, his Lordship referred the subject to four experienced Commissioners for their consideration. The attention of one of these gentlemen, Mr. Pensam, was, from severe indisposition, interrupted before the business was completed; but the other gentlemen have reported to his Lordship as follows:- In obedience to your Lordship's instructions, we have taken into our consideration the costs incident to proceedings under commissions of bankrupt, and we have prepared two tables, annexed to our report, ascertaining the costs, which we submit as proper to be allowed to the solicitor and to the messenger. "In the course of our inquiry we have been attended by solicitors of experience and respectability, and by all the messengers; and we beg to lay before your Lordship a concise statement of the principles by which we have been guided in forming our conclusions. Stock in name of lunatic residing out of The order of the 26th February, 1807, having England and Wales may be ordered to be regulated the costs of solicitors in general transferred; s. 136. business, we have in every instance to which they are applicable, adopted the provisions of that order; in other instances we have endeavoured to ascertain a reasonable compensation for time actually employed, according to the ordinary rate of professional remuneration, conceiving that while on the one hand fictitious and exaggerated charges should be rigorously excluded; on the other, the scale of fees ought not to be reduced so low as to deter practitioners, established in general practice, from undertaking a department of their profession, where integrity and skill are not less useful, nor less requisite, than in any other. Transfers, &c., to be binding; s. 138. Powers to extend to colonies, &c.; s. 142. Traverse. Petitions for traverse to be presented within a limited time; s. 143. Persons not petitioning, or not proceeding to trial within limited time, barred; s. 144. Lord Chancellor may direct new trials. No person shall traverse oftener than once; s. 145. Lord Chancellor may, notwithstanding traverse, make orders for management of person and estate; s. 146. General Orders. "The proceedings prior to the choice of assignees, are so uniform in all bankruptcies, that few cases will, we believe, occur, for which table. In reference to the subsequent proa provision may not be found in the proposed ceedings, we have endeavoured to provide for ordinary occurrences, and to supply some gene Power to Lord Chancellor to make general ral rules, the application of which in extraor orders; s. 147. Schedules. dinary cases, must be left to the discretion of the Commissioners; with this caution, that their discretion be confined to the subject of charge; but the rate should always be conformable to REMUNERATION OF SOLICITORS. the table, whenever the table assigns a rate WHILST the subject of the re-adjustment of the costs to be allowed solicitors is under consideration, it may be useful to extract some passages from a letter written by the Secretary of Lord Chancellor Lyndhurst to the London Commissioners in Bankruptcy, on the 20th November, 1828. They are as follow: applicable to the occasion."" It will not be disputed that the fees payable to solicitors in Chancery proceedings ought not to be less than in Bankruptcy; yet in the tables above referred to, we find several allowances larger than in the Court of Chancery. We may select as an example, the charges relating to Special Affidavits. Not only is a fee allowed for instruc"It having been communicated to the Lord tions, but one also for settling the affidavit Chancellor, that considerable diversity of prac- according to the time occupied, and for tice existed amongst the different lists of reading over the ingrossment and the atCommissioners of Bankrupts, as to the costs tendance to be sworn, with separate fees for allowed in the taxing of bills for proceedings filing affidavits and searching for counter under commissions of bankrupt, and that a affidavits and procuring office copies. |