208 Superior Courts: V. C. Wood-Queen's Bench. Beav. 43; and Flight v. Camac, Weekly Reporter, 1854, p. 437 (Vice-Chancellor Kindersley) under the Act of 16 & 17 Vict. Vice-Chancellor Wood-The question in this case depends upon sec. 40 of the 16 & 17 Vict. c. 34 & sec. 2, Schedule D., the language of which sections, from their vagueness, creates some difficulty-with the view to resolve my own doubts I have, in addition to the assistance to be derived from the cases cited, endeavoured to ascertain what has been the practice of the authorities at the Inland Revenue Office. It appears never to have been doubted, that under sec. 40 the tax upon interest on mortgages should be deducted; and that in practice, the mortgagor in all cases deduets the tax, and I have been told by the authority above referred to, that prosecutions have been instituted against mortgagees to recover the penalty for refusing to allow such deduction, and that such penalty has been paid without proceeding to trial. Now a mortgage deed rarely (if ever) reserves a yearly interest. Most mortgage deeds contain only a covenant to pay the principal with interest at a certain rate per annum, on a day certain; after that it accrues de die in diem, and the interest, without any particular reservation, ordinarily is received half-yearly from year to year. It is difficult to see the distinction between interest so reserved and paid, and that which by special agreement accrues on purchase money, which also goes on from day to day, and may run on for a year or stop at any time on payment of the purchase money, and which, in some shape or other, forms a lien on the property. There are two classes of cases which have occurred in practice bearing on the question-1st. In the Masters' Offices I find that the tax has always been deducted in all cases of debts bearing interest, including even bills of exchange. Lord Justice Knight Bruce (in Dinning v. Henderson) having found that practice to be settled in respect of interest on bills of exchange, declined to disturb it, and allowed the deduction, although doubting the principle. 2nd. In payment of purchase money into Court, the deduction has not been allowed, and for the very obvious reason stated by Lord Langdale in Duval v. Mount, that payment into Court is not payment to the party entitled to deduct the tax (who must apply for the deduction when the money is paid out of Court), and of course the Court cannot be subject to the penalty mentioned in sec. 40 for not allowing the deduction. In that case, Lord Langdale expressly gave leave to apply when the money should be paid out, though it does not appear whether the purchaser availed himself of such liberty. The whole difficulty is in the expression "yearly" interest of money, but I think it susceptible of this view, that it is interest reserved at a given rate per cent. per annum, or at least in the construction of the Act, I must hold that any interest which may be payable de anno in annum, though accruing de die in diem is within the 40th section. I cannot make any distinction between interest on mortgage money and interest on purchase moneys. The case has been very well argued, and it was more particularly in reference to the point made on the part of the vendor, as regards Schedule D., that I referred to the authorities of the Inland Revenue Office, who say that that schedule was framed more particularly in reference to the case of public bodies, such as parochial boards, who have no income out of which interest is payable and are not assessed to the duty, and having to pay interest on bonds or the like, not, therefore, parties entitled to deduct the tax under section 40, so that the tax becomes payable by the receiver of the interest under Schedule D. I consider the Act very singularly worded, yearly interest being used apparently in the same sense as annual payments; but I am clearly of opinion that it means at least all interest at a yearly rate, and which may have to be paid de anno in annum, such as, in fact, is interest on purchase money, as well as mortgage interest, and that, there fore, the purchaser is entitled to deduct the tax in this case. In fact, if this interest be not subject to such deduction, I do not well see how it can be charged with the tax at all. Court of Queen's Bench. Alcenius v. Nigren. Nov. 14, 1854. ACTION BY ALIEN ENEMY.-PLEA NOT NE GATIVING CERTIFICATE UNDER ALIEN ACT. To an action for work done before the war with Russia, the defendant pleaded that the plaintiff was an alien born in Russia, and was now an enemy of our Sovereign Lady the Queen, and was residing in the kingdom without the licence, safe conduct, or permission of our Lady the Queen. On demurrer, held it was not necessary in the plea to negative the fact of the plaintiff's having obtained a certificate from the Secretary of State under the 7 & 8 Vict. c. 66, and that the action must abate during the war. THIS was a demurrer to the plea on this action, which was brought by a Russian subject to recover for work done before the breaking out of war with that country, alleging that the plaintiff was an alien born in Russia, and was now an enemy of our Sovereign Lady the Queen, and was residing in this kingdom without the licence, safe conduct, or permission of our Lady the Queen. Unthank in support of the demurrer, on the ground that it did not negative the fact of the plaintiff's having obtained a certificate from the Secretary of State under the 7 & 8 Vict. c. 66. The Court said, that the allegation of the plaintiff being here without the permission of the Queen negatived any permission of the Secretary of State to reside here, and that the plaintiff could not recover pending the war, and the demurrer must be allowed. The Legal Observer, AND SOLICITORS' JOURNAL. Still attorneyed at your service."-Shakespeare. SATURDAY, JANUARY 20, 1855. INNS OF CHANCERY. REVENUE IN TRUST FOR ATTORNEYS. hend the Inns of Chancery, the income of which seems to be vested as clearly in the Ancients of those societies, as the income of the Inns of Court in the Benchers; but, in both instances, in trust for the benefit of their respective members, being students or practitioners in the law? SOME months ago, we were induced to request the attention of our readers to the subjects which would probably come under the consideration of her Majesty's Commis W eunderstand, indeed, that the Ancients, sioners appointed "to inquire into the ar- or principal officers of the Inns of Chancery, rangements of the Inns of Court and Inns have been called before the Commissioners of Chancery for promoting the study of the and asked about their "rents and comings Law and Jurisprudence and securing a sound in," and whether there is any surplus after legal education." It is remarkable that paying the expenses of the management of this inquiry extends as well to the Inns of the property and the repairs or renewal of Chancery as the Inns of Court, although in buildings, most of which are 200 years old those minor societies there is no power or or more? There being no surplus, the privilege analogous to the other, as there used to be in former times. Commissioners, of course, can have nothing practically to deal with at the present time, though possibly they may express an opinion in regard to the future management of the property. However, supposing there were now, or should hereafter be, a surplus, on what ground could any part of it be applied for the education of students for the Bar, or to advance the interests of that branch of the Profession? We do not distinctly understand the principle on which an inquiry was directed into both classes of these "ancient and honourable societies," unless the contemplated improvement was to be extended to both. The Commission was the result of a resolution of the House of Commons (speaking in general terms) for the improvement of "legal education." If by this was intended the The Attorneys and Solicitors have been education of the Bar only, why should the from time to time gradually excluded from inquiry have gone beyond the Inns of Court, the Inns of Court. Formerly students at where alone the students for the Bar con- law kept part of their Terms at the Inns of gregate, where they dine (in order that Chancery in their progress to the Bar, and their social character and gentlemanly man- Attorneys might be called to the Bar withners may be ascertained), and where, without ceasing to practice, as now required, for in the last few years, they are required to several years. These rights or privileges attend divers courses of learned lectures, ceased long ago; and the members of the and where (if they please) they may be Inns of Chancery, whether Ancients or examined before they take the degree of Juniors, are almost universally Attorneys or Barrister-at-Law. Solicitors. The two branches of the ProUnless the further improvement of Stu- fession have, for many years, ceased to asdents, or Articled Clerks, of the other sociate in the Halls which were formerly branch of the Profession be contemplated, common to both of them. There are still, why should the Royal Inquisition compre- however, some of the second branch of the VOL. XLIX. No. 1,402. N 210 Inns of Chancery-Revenue in Trust for Attorneys. Profession, who being admitted as members please; and we are well assured that if they of the Inns of Court before the year 1825, are entitled, we believe, to "go into Commons," though not to be called to the Bar until two years after they have taken their names off the Roll. But as to all other Attorneys and Solicitors, they can now resort only to the Inns of Chancery, where they purchase chambers or pay rent for their offices, and those societies have an undisputable right to apply their surplus income, if any, to promote the improvement and advance the interests of their branch of the Profession. On the part of the general body of the Profession, it may be justly urged that the Benchers of the Inns of Court and the Ancients of the Inns of Chancery, hold the property of their respective societies in trust, for the benefit of the members of such societies. No one, we presume, will contend that the Benchers have the power to shut up their halls and libraries and dispose of the land, buildings, and gardens of the Inns of Court, and appropriate the produce to their personal benefit. The members of each society have an interest in the continuance of the society. And, to go a step further, we presume that the Benchers, even with the consent of every existing member, could not make a good title to a purchaser of the property, because it is held in trust not merely for the present but all future students and members. True it is, that the Benchers may refuse to admit persons whom they think objectionable; but they cannot refuse to admit all students, for this would lead to an intolerable grievance. As the Inns of Court are alone authorised to call members to the Bar, if they refused to admit any one as a student, such resolution would, in the course of no long time, deprive the suitors of the Courts of a competent number of advocates, unless indeed the Courts should determine to give the right of audience to Attorneys. No doubt the Judges possess this power, and in effect they exercised it in the Common Pleas on the famous "dumb day," when the Serjeants combined to withdraw all motions before the Court, and the Court intimated, that if the Serjeants persisted in their contumacy, the Attorneys should have audience in their stead. Then, with regard to the Inns of Chancery, we believe it is not imagined by any of the governing bodies of those ancient so cieties, although some of them possess the legal estate, or fee simple,-that they can sell and dispose of the property as they had the power they would not exercise it. We have no doubt that if hereafter, from an improved rental of the property, any surplus income should be realised, it will be applied in the most judicious manner that can be devised for the good of their branch of the Profession by grants for educational or benevolent purposes. In concluding these remarks, we deem it important to submit to our readers a concise review of the early history of the Inns of Chancery:-1st, of those which are now in operation; and, 2nd, of such as are in abeyance, but which we trust will, in some form or other be revived and made available for the general benefit, either voluntarily by the present trustees, or under such new arrangements as the Legislature may deem just. CLIFFORDS INN. THIS Inn of Chancery was anciently the town residence of the Barons Clifford, and has since retained their name. The inheritance of the inn was granted by King Henry 2nd to Robert de Clifford. After the death of Robert de Clifford, Isabel, his widow, demised the house, in the 18 Edward 3, to the students of the law cord) for the yearly rent of 107. (but according (aprenticiis de banco, in the words of the reto Stow 47.). Afterwards, in consideration of the sum of 600l., and the rent of 47. per annum, it was granted to Nicholas Sulyard, Esq., principal of this house, Nicholas Guybon, Robert Clinche, and other seniors of the inn. In the dents in term in Cliffords Inn, and 20 students reign of Queen Elizabeth there were 100 stu out of term. Sir Edward Coke was a student in this inn before his admission to the Inner Temple.1 In the common place-book of T. Gibbon's Harl. MSS. is the following note respecting Clifford's Inn : 66 - Upon Clifford's Inn Hall window is a coat of arms, Asure 3 Fesse Or, between 8 Golden Keyes, 3, 2, 2, 1, with this inscription'Will. Screen, electus et vocatus ad statu et gradu servientis ad legem extra hospitā istud et non aliude, vixit temp. R. 2, Hen. 4, et Hen. 5.' ” This William Screen was probably a reader in this Inn of Chancery, and had never filled the office in the Inner Temple, the house of court to which it was subordinate. At this the state and degree of sergeant-at-law those early period it was the usual practice to call to barristers of the Inns of Court only who had been chosen on account of their experience, gravity, and learning as readers, in the four houses; and this record of a deviation from that practice, on account of some special circumstances, shows how rare were the excep See Stow, 435; Dugdale, 187; Pearce, 260; 4 Foss, 141. Inns of Chancery in Trust for Attorneys. tions to the general rule, and how singular a circumstance it was accounted that a reader in one of the lesser inns, who had never read in the hall of either of the principal houses, should be honoured with the coif. This Inn comprises 17 houses, occupied by 39 tenants, of whom 20 are attorneys and solicitors. A large new building was erected in this Inn a few years ago. STAPLE INN. This was an Inn of Chancery in the reign of Henry the 5th, as appears by an ancient MS. book containing divers orders and constitutions of the society. 211 for the students of the law, upon the removal of the students of the law from an old Inn of Chancery, called 'St. George his Inne,' situate near Seacole Lane, a little south from St. Sepulchre's Church, without Newgate, and was procured from Sir John Fineaux, Knight, sometime Lord Chief Justice of the King's Bench, for the rent of 6. per annum, by the name of New Inne." Sir Thomas More was a student in this Inn of Chancery in the reign of Henry the 7th; and in the time of Queen Elizabeth there were 80 students here in term, and 20 out of term. Sir Simonds d'Ewes makes frequent mention of the moots, which were kept up in this Inn of Chancery during his period of study in the Middle Temple. In a suit in Chancery between New Inn and the Middle Temple, which was amicably settled by the award of Lord Hardwicke, the Middle Templars were directed to grant a lease at 41. a year for several centuries.* licitors. Considerable improvements have been lately made in this Inn, a large new building erected, and a carriage-way formed. CLEMENT'S INN. On the 10th of November, 20 Hen. 8, by a grant of this date, the inheritance of Staple Inn passed from John Knighton, and Alice, his wife, daughter of John Chapwood, to the Benchers and ancients of Grays Inn. On the 4th of June, 20 Jac., Sir Francis Bacon, Knight, then Lord Verulam, &c., enfeoffed, New Inn comprises 13 houses, occupied by Sir Edward Moseley, Knight, Attorney-Gene- 40 tenants, of whom 26 are attorneys and soral of the Duchy of Lancaster, Sir Henry Yelverton, and other ancients of Grays Inn, thereof by the name of "all that messuage or Inne of Chancery, called Staple Inne, and of one garden thereunto adjoining, with all and singular their appurtenances, situated in the parish of St. Andrews, Holborn, in the suburbs of London, which messuage, &c., the said Francis Lord Verulam, lately had, together with John Brograve, Esq., attorney to Queen Elizabeth, of her Duchy of Lancaster, Richard Aunger, William Whyskins, and others then deceased, of the grant and feoffment of Sir Gilbert Gerard, Knight, then Master of the Rolls; Ralph Brereton, Esq., and William Porter, gentlemen, as by their deed, dated on the 18th of May, 32 Eliz. more fully appeareth: To have, and to hold to the said Sir Edward Moseley, and others, their heirs and assigns, to the only use and behoof of the same Edward Moseley, Henry Yelverton, and their heirs and assigns for ever." In the reign of Queen Elizabeth there were 145 students in Staple Inn in term, and 69 out of term. Readings and mootings were also observed here with regularity. Sir Simonds d'Ewes mentions that on the 17th February, 1624, in the morning, he went to Staple Inn, and there argued a moot point or law case with others, and were engaged in that exercise until near three o'clock in the afternoon.2 There are 12 houses in this Inn, occupied by 41 tenants, of whom 27 are attorneys and solicitors. Besides which is the spacious new building occupied by the Taxing Masters of the Court of Chancery. NEW INN. This house "having been formerly a common hostelry, or inne, for travellers, and called Our Ladye Inne, became first an hostel * See Stow, 431; Dugdale's Origines Juridiciales, 310; Pearce, 382; 4 Foss, 199. This was an Inn of Chancery before the reign of Edward the 4th. In 2 Hen. 7, 1486, Sir John Cantlowe, Knight, in consideration of 40 marks fine, and 41. 6s. 8d. yearly rent, demised the house for 80 years to Wm. and John Eylot, in trust it is presumed, for the students of the law. About 20 Hen. 8, Cantlowe's interest therein passed to Wm. Holles, Knight, and Lord Mayor of London, and ancestor of the noble family of Newcastle, one of whom, John Earl, of Clare, whose residence was on the site of the present Clare Market, demised it to the principal and fellows of Clement's Inn.s In the reign of Queen Elizabeth this Inn contained 100 students in term, and 20 out of term. That this house was under the governance of the Bench of the Inner Temple appears from the following case of Clement's Inn, reported in 1 Keeble, p. 135 : "The Master and Society moved for restitution to a chamber upon a forcible entry, which was granted, but the Court would not meddle with the cause, but ordered the young men to submit and appeal to the Inn of Court, and thence to the Chief Justice, thence to the Lord Chancellor, and they allowed a society may seize a chamber for non-residence, or want of commons of any man, and would have laid one or two of the assistants by the heels till restitution and conformity, but would not determine the right of any Chamber there; but unless possession were delivered this day they ordered a tipstaff to do it." 3 See Stow, 493; Dugdale's, Orig., 230: Pearce, 309. 4 Foss, 406. Stow, 493; Dugdale, 187; Pearce, 262; 4 Foss, 405. 212 Inns of Chancery.-New Statutes effecting Alterations in the Law. There are 17 houses in Clement's Inn, oc- in their attestations, and to be deemed sufcupied by 23 tenants, of whom six are attorneys ficient; s. 4. and solicitors. Several sets of chambers have been recently rebuilt in this Inn, and useful alterations made by which a carriage-way has been constructed. BARNARD'S INN. This is an Inn of Chancery belonging to Gray's Inn. "In the 13th year of the reign of King Henry the 6th, it was a messuage belonging to John Mackworth, then Dean of the Cathedral Church of Lincoln, and in that time in the holding of one Lyonel Barnard, who next, before the conversion thereof into an Inn of Chancery, dwelt there, and it hath ever since retained the name of Barnard's Inn or Barnard's House." 1 In the time of Queen Elizabeth there were 112 students in this Inn in term, and 24 out of term. At present there are, including the principal, ancients, and companions, in all, 18 members. Barnard's Inn comprises seven houses, occupied by 13 tenants, of whom seven are at torneys and solicitors. THE preamble recites the 42 Geo. 3, c. 90, s. 111; 42 Geo. 3, c. 91, s. 197; 42 Geo. 3, c. 120, s. 55. Militia may be embodied whenever a state of war exists. The time of training may be extended after a corps of militia is called out; s. 1. Time of drill not to be reckoned.; s. 3. Notice of the time and place of meeting to be sent by the commanding officer by post to the residences of the men as stated 1 Stow, 430; Dugdale, 310; Pearce, 382 4 Foss, 278. 2 These Acts, though not strictly applicable to the professional employment of our readers in general, have become of such public importance that it is deemed useful to add them to the collection contained in the last and present volume. The Railway Traffic Act gives new and extensive powers to the Judges of the Superior Courts for the summary remedy of complaints.-ED. L. 0. Whereas under the Acts now in force concerning the militia of the United Kingdom the militia can only be drawn out and embodied, in England and Scotland respectively, in cases of actual invasion or upon imminent danger thereof, or in cases of rebellion or insurrection, and in Ireland, in cases of actual invasion, rebellion, or insurrection, or upon immediate danger thereof: And whereas it is expedient that the said Acts should be amended as hereinafter mentioned: be it therefore enacted, that whenever a state of war exists between her Majesty and any foreign power it shall be lawful for her Majesty and for the Lord Lieu tenant or other chief governor or governors of Ireland respectively to cause all or any part of the respective militias in England, Scotland, and Ireland to be drawn out and embodied, in like manner as by the said Acts authorised in the cases therein mentioned; and all the provisions of the said Acts, and of all other Acts now in force, applicable for and in the case of the drawing out and embodying of such respective militias in the cases therein mentioned, and to such respective militias when so embodied, shall be applicable for and in the case of the drawing out and embodying of such respective militias under the authority of this Act, and to such respective militias when so embodied. 2. It shall be lawful for her Majesty, when any regiment, battalion, or corps of the militia in England is actually assembled for training and exercise for a less period than 56 days, or at any time after the notices to the men of such regiment, battalion, or corps to attend training and exercise for any such less period have been given by order signified under the hand of one of the principal Secretaries of State to the lieutenant of the county, riding, or place for which such regiment, battalion, or corps is enrolled, or in his absence to three or more deputy lieutenants of such county, riding, or place, to extend the period of such training and exercise for such period as to her Majesty may seem fit, not exceeding with the time for which such regiment, battalion, or corps may have been called out for such training and exercise the period of 56 days, and it shall not. be necessary in any such case as aforesaid to give fresh notices to attend training and exercise; and all provisions applicable to such militia during the time of training and exercise shall be applicable to such regiment, battalion, or corps during such extended period as if the notices for calling out such regiment, battalion, or corps for such training and exercise had been given for such extended period, and the same had been authorised by law. 3. In case any of the commissioned officers |