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Review : Bourdin's Land Tax.—Deposits on Sales of Estates by Auction. 301 levied within the several divisions and subdi- by redemption was thus balanced by a proporvisions, in proportion to the sums respectively tionate cancellation of capital stock. The assessed thereon by the Act 4th William and small excess of one-tenth was imposed for the Mary: The quota for Scotland was also to be purpose of defraying the expense of conductraised according to the proportions specially ing the measure, but since 1798 this extra named in the Act.
tenth has far exceeded, in the aggregate, the “Before this time, however, the principle of total amount of expense incurred. As the assessment observed under the first Land Tax above mode of providing the consideration for Acts had been widely departed from. Personal the redemption of the Land Tax was found inestate, which it was evidently intended should convenient in cases where the tax redeemed contribute the larger share of the annual quota was of small amount, a provision was inserted granted,' had been gradually relieved from in an Act passed a few months later, empowerassessment and to such an extent, that in ing persons whose Land Tax did not exceed 1798, the proportion of the quota borne by 25/. per annum, to redeem the same by paypensione, officers, and personal estate together, ment of so much money as would purchase amounted only to 150,0001., whilst lands, the like amount of Stock they must have transtenements, and other property contributed the ferred, had they elected to effect their redempremainder.
tion by such transfer of Stock. “In the month of June of this year, Mr. “ The option to redeem by a inoney payment, Pitt produced his scheme for the redemption which was restricted by this Act to persons of the Land Tax, which was brought into who did not redeem a higher amount of Land operation by the Act 38 Geo. 3, c. 60. The Tax than 25l., was finally extended by the 53 object of this measure was to diminish the Geo. 3, c. 123, to redemptioners of any sum of pressure of the public debt in the market by Land Tax, however large in amount. By the causing the absorption of a large amount of 16 & 17 Vict. c. 74, the above mentioned terms stock. In order to carry out the plan, the were reduced by 171. 108. per cent. in the Land Tax, which by the assessment of the amount of the Stock or money consideration.” current year was charged upon the several counties, ridings, stewartries, cities, boroughs,
The Author's publication may assist in cinque ports, towns, and places in Great obviating some of the irregularities of local Britain, in respect of lands, tenements, and assessment; but we apprehend any general hereditaments, was made perpetual upon such relief against this great grievance must be counties, ridings, &c., subject to redemption ; sought for at the hands of the Legislature. and the quotas thus rendered a fixed charge Our present ingenious and expert Finance have been therein levied (minus the redeemed Minister might, if he were so minded, reportion thereof), from the passing of such Act model the tax, and whilst he did justice to the present time.”
to all parties, in no small degree beneMr. Bourdin explains in one of his notes fit the public revenue.
We are aware that that
the task is not free from serious difficul* The consideration to be given for the re
ties, and inat various classes of interests demption of any Land Tax was so much Stock will have to be considered; but ultimately in either of the Three per cent. Consolidated we doubt not that what is substantially or Reduced Bank Annuities as would yield a right may be accomplished, if not immedidividend exceeding the amount of such Land ately, within a reasonable period. It canTax by one-tenth part thereof. Supposing the not be for ever endured that one part of amount of the Land Tax sought to be re- the Metropolitan District should be comper annum was
' required—viz., 3361. 135. 4d., pelled to pay 28. or more in the pound, and such stock was to be transferred to the and other parts in the same county less account of the Commissioners for the Reduc- than a penny ! tion of the National Debt. As the Land Tax, when levied and paid into the Exchequer, was
DEPOSITS ON SALES OF ESTATES applied in part liquidation of the interest of the debt, the annual amount lost to the revenue
SUGGESTION OF THE INCORPORATED 1 " Lord Loughborough in delivering judg,
LAW SOCIETY. ment in the case of Astle v. Grant (2 Dougl. 722), remarked of the Land Tax, 'this tax,
The attention of the Council of the Soalthough commonly called a Land Tax, is not ciety has been directed to the present praein its nature a charge upon the land. It is a tice in London, of making deposits on the charge upon the faculties of men estimated sale of property by auction payable into the first according to their personal estate, secondly hands of the auctioneer, to be held by him by the offices they hold, and lastly by the land until the sale be completed or abandoned. in their occupation. The land is but the mea. sure by which the faculties of the persons taxed
The Council having considered this imare estimated.""
portant matter, have arrived at the convic
Deposits on Sales of Estates by Auction.—Enfranchisement of Copyholds. tion tlint : change is necessary; that the party to granting the leases under the licences
to devise? present castuin of requiring the deposit t be retained !;; the auctioneer should no
I will put a case, which recently occurred,
in actual (ractice, in this manor. In 1823, longer be follow'd; and that it would be:
Mr. W. Bradshaw purchased of Mr. Tyers advisable, on the sale of property by alc- several plots of land for 2,2681., which were tion, that a condition to ilie following effect then let at 251. a year. In December he was be adopted, namely :
admitted, and on the 25th of March, 1824, a “ That all deposits on account of pur- general licence to demise was granted to lease chase money on sales of estates by auction to any person for any term not exceeding 80 in London, be paid to the auctioneer, who years from thence, and it was then arranged
that the fiues should during the term be as. shall immediately after the sale the
sessed at 80l. rent, and a fine of 41. was paid same into a bank, to be named by the
to the duchy for such license. That property vendor in the conditions of sale, in the has since been covered with buildings, and joint names and subject to the joint order leases have been granted on the faith of the of the vendor and purchaser, or their no- license; the aggregate rents being no less than *minees, and at the vendor's risk."
1,2661. a year; the annual rent exceeding The adoption of this course will enable 3,300!. Will it be avowed by “ Fair Play” that the parties to place the inoney in a bank a fine of 6,6001. would, against all conscience, where interest is allowed, or to invest it in be demanded on a change of tenancy, being Exchequer bills or stock, or to effect any
tiro years rack-rent?
It is by no means foreign to the present other arrangement respecting it, that may subject to state that in the adjacent manor of be mutually desired for making the deposit Lambeth, !elonging to the Archbishop of safe and productive. In such cases the in.' Canterbury, in right of his see, his Grace, or terest would belong to the party ultimately rather the Ecclesiastical Commissioners take, entitled to the deposit.
with the entire sanction of the Copyhold ComExtracted from the Minutes of Proceed- missioners three and a half year's annual ings.
ground rent for enfranchisement, and never
give a refusal; and in order that his Grace By order of the Council.
might be enabled to bind his successor in the R. MAUGHAM, Secretary. see, to the validity of building leases for long Law Society's Hall, Chancery Lane, terins of years, under licences to demise 3rd August, 1854.
granted by the steward, an Act of the Legis[We are informed that the practice of lature was passed (6 Geo. 4, c. 47), binding leaving the deposits on sales in the hands the see to accept fines on future admissions, of auctioneers does not exist in the country. ing leases, an affidavit being previously made
according to the rents reserved on such build. The deposits are either paid to the rendor's by his Grace's surveyor (the bailiff of the solicitor or a banker, or invested in the manor), that such rents were fair and reason. joint names of the vendor and purchaser. able. Whether it might not be decorous for Ed.]
the council of the duchy, as representing the
heir to the throne, to follow an example so ENFRANCHISEMENT OF COPY.
excellent, and to act upon it, I shall not disHOI,DS.
I may, however, observe, that by the 7 & 8 Vict. c. 65, 8. 25, full power is given to his royal highness to grant licences to demise
for ninety-nine years, in which was to be exTo the Editor of the Legal Observer. | pressed the sum which during the term, might SIR, -I confess I am not one of those who be considered as the annual value, for assesshave arrived at the hasty conclusion of “Fair ing the fines during the term, upon the adPlay,” that the petition of the copyholders (Legal mission of any new tenant to the property inObserver, June 17), manifests either “
passion, proved or built upon. Surely after such a prejudice, unfairness, or injustice." "R. Li's" legislative enactment, and such a licence to reply in your Number of 29th July, most con- demise, it is difficult to see how the lord would clusively disproves the gratuitous and unfair be deprived of a material portion of his rights, assertion. À professional gentleman writes as alleged. It is very well to say, Let the on its perusal, “: I unhesitatingly say that the tenant refuse to pay the fines, but it is well writer is ' OUT OF Court.'" Neither can I known that the steward, contrary to every discover anything approaching ill humour. principle of law, peremptorily and illegally reThat he has justice and equity on his side can- fuses to admit until such fines are paid, and not be gainsaid.
for payment of which it is incumbent, on To allege, as " Fair Play” reiterates in your the steward to name a distant day. And even Number of 5th August, that the lord is enti- assuming such admittance took place on pay, tled to fines on the improved value of land, let on ment of fees and stamp duty, which are all building leases, is begging the whole question. that can be demanded previously thereto, what Is, or is not, the lord at least a consenting loyal subject would venture to go to law with
MANOR OF KENNINGTON.
Enfranchisement of Copyholds.
303 the Duchy of Cornwall, much less to move demands, let a Committee of the Commons be the Court of Queen's Bench for a mandamus authorised to inake due inquiry, and let that
inay be against his Royal Highness the inquiry extend to the fees received and their Prince of Wales), and his steward to compel appropriation, and let such Committee report admittance. The ruincus costs, and the ob- on the legality and propriety of the instructions loquy would be intolerable. Possibly the promulgated by the council in February, 1848, council may be ignorant that in 1836 a me-as regards the fines on building leases, ultra the morial was presented by the copyholders of ground-rent, according to the unexpired terins Kennington Manor, to his Majesty William of those leases; and whether the solicitor of IV., praying for enfranchisement, and thereby the Duchy and the steward bave not, in reply stating that “ They were willing and desirous, to applications to them, insisted on fines acand as a consideration for such enfranchise- cording to the rack-rent, and not on the ment of their several copyholds, to relinquish ground-rent. and give up to your Majesty, as lord of the I refer to the Morniny Chronicle of the 27th said manor, all their common rights and other March, 1852, on the discussion on the late interest whatever, in and upon the said com- Copyhold inefficient Enfranchisement Bill, to mon and wusle lands." However gracious the show the opinion of the then Ministry on a intentions of his Majesty were at the time, no- general enfranchisement. Mr. Walpole saià, thing was ultimately effected (legal difficulties he believed the Bill, by the arrangement come existing), although the relinquishment of the to with the lanented Mr. Aglionby, would be entire common would have been of immense rendered much better than it then stood. The advantage to the duchy. (It is believed little compulsory clauses to which he objected, short, if not exceeding 20,0001. to 30,0001.) would, in his opinion, be oppressive and inIn 1852 an Act was passed to empower the jurious to the copyliolder, but the other Commissioners of her Majesty's Works and clauses, with certain amendments, would tend Public Buildings to enclose and lay out Ken- very much to the GENERAL ENFRANCHISEnington Common as pleasure grounds for the MENT OF COPYholds. See Times, 27th May, recreation of the public. By sect. 4, it is be- 1852. bevelently enacted that the common shall be I am pleased to hear that petitions have been vested in the Commissioners, “ fieed and dis presented to her Majesty as well as to Prince charged” FROM ALL RIGHTS OF COMMON, Albert (as Chief Steward of the Duchy), and and all other rights whatsoerer.
to the Lords, as well as the Commons, and By the custumal of the manor, dated 25th that favourable replies have been received Nov., 1728, under the signature of Matthew from the Home Office and the Treasury, from Lant, Esq., Lord Chief Baron of Scotland, the which I venture to argue that the day is not then steward, it appears, " That a copyholder far distant when the abominable feudal tenure may let and set his land from three years to will be utterly abolished on fair and equitable three
years, but no longer, without leave from 'terms. I am informed, on authority on which the lord ; which licence being DESIRED, the I can rely, that two noble lords, members of lord, upon a small fine arhitrable, must the Council, at the close of the last Session GRANT the same for 21 years, and no longer. (in consequence of a petition then presented by N. B. There are licences granted by the pre- Mr. Aglionby from the copyholders of Kensent steward for 99 years.
(There was one nington, praying for enfranchisement), were granted, in 1703, to R. Palmer, for 99 years). deputed to wait upon the Copyhold Commis
If “Fair Play” imagines any builder would sioners for their advice as to placing the entake a building lease subject to the payment of franchisement of the Kennington copyholds a portion of the fines from time to time pay- under their management, but of the result I able by the copyholder, he is at liberty to try: am ignorant. Dsubtless the editor of the “Builder” will aid Whatever knowledge “ R. L.” may possess him in his hopeless attempt.
of mathematical calculations, it is clear that he Referring to the outrageous cases stated has stated the facts as to the value of the copypage 124 of your Number of June 17, I think holds too much in the lord's favour; and 1 the Courts would relieve against such injustice may add, that according to the opinion of Mr. and oppression. In the case of Arden, he was Morgan, the eminent Actuary of the Equitable charged a fine of 6141. on a ground-rent of Assurance Office, the interest of the lord, in 601. a year, issuing out of premises let for 90 respect of fines of one and a half years on years from 1790, and actually paid 2351., or alienation, and two years on descent (usually nearly four years' ground-rent, to avoid liti- denominated fines arbitrary), is equal to about gation.
one eleventh of the rents, or with an average In Sawyer's case, he was charged 1471. on life on the rolls, worth about two and a hall a ground-rent of 81. 108. on a lease granted years' purchase; and in books of acknowpursuant to licence from June, 1796, and paid, ledged authority, particularly those of Mr. to avoid litigation, 1191. 158.,--a sum equal to Rolla Rouse, Barrister-at-Law, who is lord as 12 years' income; the steward (contrary to well as steward, three years' purchase is allaw) refusing to admit him until the fine was leged to be the general price of enfranchisepaid.
ment, and it is stated that his Grace the If “ Fair Play” wishes an investigation into Duke of Sutherland and Mr. Giffard, as lords the legality and justice of such unprecedented of the extensive manor of Slowheath, have
304 Law of Attorneys and Solicitors.---Law of Costs.- Construction of Statutes. offered enfranchisement to all their tenants on the Master of the Rolls held, that as the circorresponding terms.
cumstances showed the suit had been occa. I cannot conclude without noticing how sioned solely by the conduct of the defendant, nearly “R. L.'s” opinion of the value and that of Mr. Morgan, the actuary, concur,
he must pay the ordinary costs of it, notwithand that of “ R. L.," in his letter, which how-standing the title was first shown in the Masever is no proof that he has with his legal ter's office. practice paid little attention to mathematical
Peers v. Sneyd, 17 Beav. 151. questions in relation to the partial interests in property between lord and tenant. Lincoln's Inn, sth August, 1854.
A. M. CONSTRUCTION OF STATUTES.
EQUITY JURISDICTION IMPROVEMENT ACT.
LAW OF ATTORNEYS AND SOLI
CROSS-EXAMINATION ON MOTION FOR
TAXATION OF BILL OF COSTS
The plaintiff upon giving notice of motion
for a decree under the 15 & 16 Vict. c. 86, s. A SOLICITOR entered into a special 15, filed affidavits in support, and also one in agreement with his client for interest on reply to those filed by the defendant in ophis bill of costs, with annual rests, and that position. The defendant then obtained the he should have a lien on the estate re- appointment under s. 30 of a special examiner covered. On a motion to discharge an order at Liverpool to take the plaintiff's cross-exaobtained by the client as of course to tax mination, whereupon this motion was made to the bill, the Master of the Rolls said, would be bound to tax in the ordinary way: section of the Act provides, “That any party " The Taxing Master, under this order, stay the proceedings thereunder.
The Master of the Rolls said " The 40th I think there is a sufficient question to make an order of course, in such a case, may require the attendance of any witness beimproper. It must, therefore, be dis. fore an examiner of the Court, or an examiner charged.” In re Moss, 17 Beav. 59. specially appointed for the purpose, and exa
mine such witness orally, for the purpose of LAW OF COSTS.
using his evidence upon any claim, motion,
petition, or other proceedings before the Court, QUESTION UNDER LEGACY and any party having made an affidavit to be
used, or which shall be used on any claim, moUpon the death of certain annuitants, a pe- tion, petition, or other proceeding before the tition was presented for payment out of Court Court, shall be bound to attend before an ex. to the parties entitled of the fund set apart to aminer, for the purpose of being cross-exanswer the annuities, and upon a question be- amined," is very general in its terms, and aping raised whether such fund was not liable to plies to every possible case that can arise, and legacy duty under the 55 Geo. 3, c. 184, the undoubtedly authorises the making of the order Court directed the solicitor of the Commis- complained of. All that the Court by the gesioners of the Inland Revenue to be served neral orders has done, is to prescribe the time with the petition, and also a case to be stated within which an affidavit is to be made. Moreto the Court of Exchequer. The Master of the over, it is but reasonable, that the clause in the Rolls having held that no legacy was payable, Act should comprehend motions for a decree, counsel for the Attorney-General applied for as well as all other motions; and such an incosts, although the claim had failed. His terpretation does no violence to the words of Honour said " The general practice does not the clause, which are of a very general characappear to entitle the Crown to costs. I must ter ; for it is the obvious sense and meaning follow the general rule, that the Crown neither of them, that the parties should be at liberty receives nor pays costs, except where they are to obtain such an order as that complained of. provided for by Statute.”
The other sections of the Act and general Hobson v. Neale, 17 Beay. 178.
orders, which have been referred to, do not, in my opinion, in any way affect or limit the power
given by the 40th section of the Act.” WilWhere the vendor of an estate succeeded in liams v. Williams, 17 Beav. 156. a suit for the specific performance of a contract,
SUIT FOR SPECIFIC PERFORMANCE
WHERE VENDOR SUCCEEDS.
Practice on Claims.-Vacation Business.-Incorporated Law Society. 305 PRACTICE ON CLAIMS. peared, that when any difference of opinion
occurred between the officer of stamps and the AMENDMENT AFTER SET DOWN FOR HEAR- solicitor of the party interested, the latter was
obliged to procure, at his own expense, the An application had been made and refused opinion of the Attorney-General. The Chanto postpone the hearing of a claim, and the Council, in the justice of the principle con.
cellor of the Exchequer concurred with the defendants prepared their affidavits in expec- tended for, namely, that on assignment of tation it would come on. The plaintiff then judgments, where the ad valorem duty had obtained the common order to amend, and already been paid on the bond or warrant of served it on the defendants, who thereupon the Stamp Act was accordingly amended in
attorney, the stamp should be only 358., and moved to set it aside, on the ground that the this particular. fact of the claim having been set down for The Council have also had under their conhearing ought to have been stated upon the sideration another Stamp Duties' Bill of the application for the order.
present Session, on which they have sent suge The Master of the Rolls said, that he had
gestions to the proper authorities.
3rd. The Ecclesiastical Courts. -- Perhaps inquired and found that the practice was the most important of all the Bills under the settled, that a claim might be amended after it consideration of the Legislature at the present had been set down for hearing, and the motion time is that for the abolition of the Testawas accordingly dismissed with costs. Gwynne Courts, and its transfer to the Court of Chan
mentary Jurisdiction of the Ecclesiastical v. British Peat, Charcoal, and Manure Com- cery: pany, 17 Beav. 7.
The Bill in its amended form may be thus
briefly described :VACATION BUSINESS.
1st. As to the Court.- The Testamentary Jurisdiction of the Ecclesiastical and other ex
isting Courts, including their Jurisdiction with CHANCERY CHAMBERS.
respect to the Recovery of Legacies, is proDuring the vacation, until further notice, posed to be abolished, and vested in the Court all applications which are necessary to be made established in Chancery. The grants of Pro
of Chancery, and a Testamentary Office to be at the Judges' Chambers are to be made at the bates of Wills and Administrations are to take Chambers of the Vice-Chancellor Stuart. place according to the present practice, and a
Persons desirous to make any urgent special suit to establish a will may be instituted either application to the Court during the vacation validity of a will to be tried before a jury.
by bill or claim. The Court may direct the are to apply at the said Chambers for an ap- In the country, Probates or Administrations pointment.
may be granted through a District Office, if The Chambers of the Vice-Chancellor Stuart the testator or intestate had a fixed place of will be open every day in the week except on
abode within the district, and the estate does
not amount to 1,5001. Wills are to be retained Saturdays-on Mondays from 12 to 2, and on by the registrar in country districts for a other days from 11 to 1.
limited time, and afterwards transmitted to the
Court in London. INCORPORATED LAW SOCIETY.
2nd. As to the Practitioners.--The present advocates of Doctors' Commons are to be ad
mitted to practise in the Court of Chancery, AXNUAL REPORT OF THE COUNCIL. and proctors may be admitted and practise as [Continued from p. 287.]
solicitors, not only in testamentary, but all
business in the Court of Chancery. The procJune 27, 1854.
tors are to have the exclusive right of conThe Stamp Act.--In the Stamp Act of last ducting common form business for 10 years, Session, the Council succeeded in inducing the after which it is to be thrown open to all so. Chancellor of the Exchequer to make a bene- licitors. ficial alteration in the Stamp Duty on the As- In the country districts solicitors are to be signment of Irish Judgments, as charges. upon appointed to act in common form business exland. The Council obtained from the Law clusively of other solicitors for 10 years in the Society of Ireland a copy of the judgment of 27 towns specified in the Schedule to the Bill
, Chief Justice Lefroy, delivered in the Irish where there were resident proctors on the 1st Court of Queen's Bench last year, on the sub. Jan. last. jeet of those stamps, and they were informed In other cases the common form business is by the Secretary of the Irish Law Society, that to be thrown open immediately in the country the Solicitor of Stamps in Ireland did not con- districts to all solicitors. sider the decision conclusive until confirmed The Incorporated Law Society being comby the Courts of Common Pleas and Exche- posed of proctors as well as attorneys and sochequer in frill Court. It consequently ap- licitors, the Council have not felt it to be con-,