81 W.J.S.-Chapman, L. M. v. Chapman, A. B. 82 H.N.-Bowles v. Bowles orse. Chamberlain

83 H.D.-McDonald v. McDonald & Cooper (King's Proctor shewing cause)

84 P.-Gordon, dec.; Heard orse, Gordon v. Blechingberg, sued as Blechinberg

85 P.-Thompson, dec.; Kirk & anr. v. Briggs & anr. (The Secretary of the Blackburn & East Lancs. Royal Infirmary & ors. cited)

86 P.-Eggleton, dec.; Goulding (by his Attorney) v. Botting

87 P.-Jones, dec.; Jones v. Jones & ors.

88 H.D.-Scott English v. Scott English & Graham

89 W.D.-Wright, H. L. v. Wright, W. D.

90 W.N.-Rawlinson orse. Edmondson v. Rawlinson 91 W.R.C.R.-Swan, V. E. v. Swan, R. C. 92 H.D.-Gillham v. Gillham & Gillham

Common Juries.

1 H.D.-White v. White & Maudsley
2 H.D.-Hutton v. Hutton & Forsythe
3 H.D.--Lymer v. Lymer & Andrews

4 H.D.-Bourne v. Bourne & McCready

5 H.D. -Bailey v. Bailey & Drummond

6 H.D. -Ward v. Ward & Allum

7 H.D.-Oliver v. Oliver & Agar

8 H.D.-Perkins v. Perkins & Rees

9 H.D. Rogers v. Rogers & Bacon

10 H.D.-Laight v. Laight & Sutherton Russ

11 H.D.-Carslake v. Carslake & Shaw

12 H.D. Getliffe v. Getliffe & Bunting (Britton intervening)

13 H.D.-Lindfield v. Lindfield & Spendlove

14 H.D.-Upton v. Upton, Allchorne and Lampson 15 H.D.-Bird v. Bird & Foster

16 P.-Yaxley, dec.; Yaxley & ors. v. Sadler

3 McDougalls ld. v. Great Eastern Ry. Co.

4 The Staveley Coal & Iron Co. v. The Great Central Ry. Co.

5 The Secretary of State for War v. Lt.-Col. Sir H. C. Malet, Bart., O.B.E. & ors.

6 In the Matter of the Mines (Working Facilities and Support) Act 1923 and In the Matter of The Campbeltown Coal Co. Id.

7 In the Matter of The Mines (Working Facilities and Support) Act 1923 and in the Matter of The Earl Fitzwilliam

8 The Salisbury Railway & Market House Branch v. The Southern Ry. Co.

GAZETTES

HEIRS-AT-LAW AND NEXT OF KIN

Note. A claimant not residing in England or Wales must send with his claim the name and address of a person in England or Wales to whom notice to the claimant can be sent.

LIST OF INTESTATES WHOSE ESTATES WILL, IN THE ABSENCE OF KIN, BE ADMINISTERED BY THE TREASURY SOLICITOR ON BEHALF OF THE CROWN. BYRNE (John), Warwick, who died at the Hatton Asylum, on Sept. 24, 1921. CUNNINGHAM (Peter), Barkham, who died at Wokingham, on March 1, 1925. EVANS (William Edward), Torquay, who died Jan. 9, 1925.

GARDNER (Edith Elizabeth), Weymouth, who died at the Weymouth and District Hospital, on Feb. 10, 1925.

JEPSON (Robert), Bradwall, who died at Arclid, on Jan. 23, 1925.

Anyone claiming to be of kin to the above-named deceased persons should forthwith apply to the Treasury Solicitor (E), Storey's-gate, S.W. 1.

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.

A. 1. MOTORS LIMITED.-Creditors to send in, by April 29, to A. H. Walters, 15, George-st, Mansion House, E.C. 4. ANGLO-CHILIAN NITRATE AND RAILWAY COMPANY LIMITED.-Creditors to send in, by May 4, to L. A. Piejus, 4, London Wall-bldgs, E.C. 2. ACME CLOTHING AND SUPPLY COMPANY LIMITED.- Petition for winding-up to be heard May 7, at 10.30, at Oldham County Court. Megson and Nicholson, Oldham, sols. for pet. Notices of appearance by May 6. ALBANY BOOT WORKS LIMITED.-Creditors to send in, by May 23, to T. F. Birch, of A. C. Palmer and Co., Court-chmbrs, Friar-la, Leicester.

ASHTON KINDER AND CO. LIMITED.-Creditors to send in, by June 21, to E. C. Gregson, 44, Brown-st, Manchester. A. and G. W. Fox, Manchester, sols. for liquidator.

A. DEAKIN AND CO. LIMITED.-Creditors to send in, by May 29, to C. M. Tweedale and T. Stott, 2, Stonegate, York.

BOROUGH OF READING STEAM LAUNDRY COMPANY LIMITED.-Creditors to send in, by May 12, to B. P. Allnatt, 2, The Forbury, Reading. Brain and Brain, Reading, sols. to liquidator.

CONSOLIDATED GOLD TRUST LIMITED.-Petition for winding-up to be heard May 5, at Royal Courts of Justice. J. H. Shaw, Somerset House, Strand, W.C. 2, Solicitor of Inland Revenue. Notices of appearance by May 4. COMET CHEMICAL COMPANY LIMITED.-Petition for winding-up to be heard May 5, at Royal Courts of Justice. Rawle, Johnstone, and Co., 1, Bedford-row, W.C., agents for Addleshaw, Sons, and Latham, Manchester, sols. for pet. Notices of appearance by May 4.

DEKLA LIMITED.-Creditors to send in, by May 21, to T. Brittain, 23, Colmorerow, Birmingham.

DURHAM COUNTY FARMERS' ASSOCIATION LIMITED.-Creditors to send in, by June 15, to D. Barker, 60, Roker-av, Sunderland.

ERNEST H. MILLS "AT HOME" STUDIOS LIMITED.-Creditors to send in to C. W. Norton, 9, Old Jewry-chmbrs, E.C. 2.

GEO. DEWHURST AND CO. LIMITED.- Petition for winding-up to be heard April 27, at 10.45, at Manchester Court of Chancery of Lancaster. Field, Cunningham, and Co., Manchester, sols. for pets. Notices of appearance by April 25.

GEORGE ENGLAND (MOTOR BODIES) LIMITED.-Creditors to send in, by May 1, to A. H. Walters, 15, George-st, Mansion House, E.C. 4.

GREERS (LIVERPOOL) LIMITED.-Creditors to send in, by May 20, to C. Semper, 15, Lord-st, Liverpool.

H. D. ELLIS LIMITED.-Creditors to send in, by May 20, to A. Sweet, 66, Victoria st, S.W. 1.

HENRY GLEAVE LIMITED.-Creditors to send in, by May 31, to R. P. Winter, 16, Market-st, Newcastle-upon-Tyne.

J. W. B. ACCUMULATORS LIMITED (formerly J. W. Barnard and Hayes Limited).Creditors to send in, by May 15. F. H. Conning, 4, Great Winchester-st, E.C. 2.

JIBUTIL (ANANTAPUR) GOLD MINES LIMITED.-Creditors to send in, by July 8, to W. L. Bayley, 6, Queen-st-pl, E.C. 4.

LESLIE C. OWEN AND CO. LIMITED.-Creditors to send in, by May 31, to F. S. Morris, 41, North John-st, Liverpool.

MUNICIPAL CONTRACTS LIMITED.--Petition for winding-up to be heard May 5, at Royal Courts of Justice. Woolfe and Woolfe, 13A, Old Burlington-st, S.W. I, sols. for pets. Notices of appearance by May 4.

NORTH LODGE KENNELS LIMITED.-Creditors to send in, by May 18, to F. Atkin,
North Lodge, Morden, Surrey.
NOVELLO-ATLAS RENTERS LIMITED.-Creditors to send in, by May 7, to A. E.
Cave, 26, King-st, Guildhall, E.C. 2.

R. O. DAVIES LIMITED.-Creditors to send in, by May 30, to W. Nicholson, 12,
Wood-st, E.C. 2, or A. O. Miles, 28, King-st, Cheanside, E.C. 2. Biddle,
Thorne, Welsford, and Gait, 22, Aldermanbury, E.C. 2, sols for liquidators.
SHARDLOW CHEMICAL COMPANY LIMITED.-Petition for winding-up to be heard
April 30, at 12.30, at Nottingham County Court. Hall, Hawkins, Pimblott,
Brydon, and Chapman, Manchester, sols. for pets. Notices of appearance
by April 29.

SUTLIFF'S LIMITED.-Petition for winding-up to be heard April 28, at Royal Courts of Justice. H. W. and S. Patey, 42, Finsbury-sq, E.C. 2, sols. to pets. Notices of appearance by April 27.

TAYLOR BROTHERS (CHESTERFIELD) LIMITED.-Creditors to send in, by May 23, to F. W. Stanton, 17, Gluman Gate, Chesterfield.

W. J. ROBERTSHAW LIMITED.-Creditors to send in, by May 6, to J. H. Watts, Union Bank-chmbrs, Accrington. Evans and Cotton, sols. for liquidator. W. G. BURGESS LIMITED.-Creditors to send in, by May 18, to C. B. Fletcher, Queen's-bldgs, High-st, Bangor. WEST'S LIMITED.-Petition for winding-up to be heard April 28, at Royal Courts of Justice. H. Mossop and Syms, 11, Lincoln's-inn-fids, W.C., sols. for pet. creditors. Notices of appearance by April 27. YORKSHIRE LAYING TRIALS AND EXPERIMENTAL STATION LIMITED.-Creditors to send in, by May 16, to B. A. Bates, 3, Piccadilly, Bradford.

CREDITORS UNDER 22 & 23 VICT. c. 35

LAST DAY OF CLAIM AND TO WHOM PARTICULARS TO BE SENT. ASHBY (Matilda), Dawlish. May 2; Bate and Co., 35, Bedford-row, W.C. 1. BAZZI (Guiseppe), Brissago, Switzerland, formerly of Great Chapel-st. May 18; S. Attenborough and Co., 4, Clarges-st, Piccadilly, S.W. BRIMACOMBE (Augustus), Bognor. May 20; H. L. Staffurth, Bognor. BOOTH (James), Leeds. May 18; Harrison and Sons, Leeds. BOOTH (Abraham), Bradford. May 25; Sampson, Horner, and Co., Bradford. BOOTH (Richard), Bolton. May 21; Balshaws, Bolton. BUCKLEY (William), Salford. June 2; Tatham, Worthington, and Co., Manchester. BENNETT (George), Birmingham. May 18; Burton and Clark, Birmingham. BOWEN (Trevor), Swansea. May 21; J. I. Evans, Swansea

BOWERMAN (Alice Margaret), Bath. June 1; Gamlen, Bowerman, and Forward, 3 and 4, Gray's-inn-sq, W.C. 1.

COLLIN (Frank), Leicester. May 18; Ingram, Berridge, Flude, and Frearson, Leicester.

CASWELL (Edward), Chatham. May 9; M. and D. Bloome-Jones, Gillingham. COLLEY (Mary Eileen), Hay-hill. June 30; Blount, Lynch, Petre, and Colley, 48, Albemarle-st, W. 1.

CROSSMAN (Emily), Bath. May 21; Stone, King, and Wardle, Bath.

DIBLEY (Josephine Marianne), Frant. June 15; Beale and Co., 16, Great
George-st, Westminster, S.W. 1.

DACK (Henry), Buxton. May 20; H. J. Gidney, Aylsham.
DE GREVE (Willem Hendrik), Coulsdon.
Friars, E.C. 2.

DE VESIAN (Ellen Jane Ellis), Surbiton.
EGAN (Margaret), Pimlico.

Bedford-row, W.C. 1.

May 29; Slaughter and May, 18, Austin

May 23; B. Sturt, 8, Old Jewry, E.C. 2. May 31; Darley, Cumberland, and Co., 36, John-st,

FERGUSON (John Christopher), Southsea. May 1; H. Michelmore and Co., Newton Abbott.

FRAZER (John), Taffs Well. May 7; Macintosh, Thomas, and Co., Cardiff.
FORTUNE (Christopher), Carlisle. May 30; J. Errington and Son, Carlisle.
FULTON (Helen), Marple Bridge. May 30; Deputy Public Trustee, Manchester.
Tucker, Tucker, and Richardson, Manchester, sols.

FINCH (John), Latchford Without. May 18; R. Davies and Co., Warrington.
FLOOK (Capt. Walter Brian), Hyde Park. June 1; G. H. Fowler, Brighton,
GRAY-JONES (Matilda Clara), Long Acre. May 18; Beaumont and Son, 380,
Gresham House, Old Broad-st, E.C. 2.
GREENING (Sydney Herbert), Streatham. May 18; Nickinson and Co., 42,

Bedford-sq, W.C. 1.

GOODACRE (Thomas Henry), Rhondda Valley. May 26; L. H. Brittain, Rotherham. HEMPSON (Ellen Rose), Wye. May 17; Hempsons, 33, Henrietta-st, Strand, W.C.2.

HOSEGOOD (Alfred), Rochdale. June 1; Jackson and Co., Rochdale. HETHERINGTON (Isabella), Newcastle-upon-Tyne. May 17; H. E. Richardson and Elder, Newcastle-upon-Tyne.

HUSTWICK (Charles John), St. Helier. June 8: Trustee Dept., Westminster Bank Lim., 4, Bartholomew-la, E.C., or Sewell, Edwards, and Nevill, 35, Bucklersbury, E.C. 4.

HIRSCH (Elizabeth), Tunbridge Wells, formerly of St. Leonards-on-Sea. May 31 ; Sole, Sawbridge, and Co., 68, Aldermanbury, E.C. 2.

HUTCHISON (Richard James), East Dulwich. May 18; Nickinson and Co., 42, Bedford-sq, W.C. 1.

IRLAM (Arthur Joseph), Glossop. May 25; W. Walker, Manchester.
JACKSON (George), Ulverston. May 9; J. Singleton, Whitehaven.
JOHNSON (Cyrus), Fulham, formerly of Cambridge. May 17; Ellison and Co.,
Cambridge.

JONES (Thomas), Prestatyn. May 16; Gamlin and Kelly, Rhyl.

KEMPE (Rev. George Henry), Croydon. May 20; Tylee and Co., 14, Essex-st, Strand, W.C.

LOOMES (Reuben), Eastbourne and Holloway, formerly of Sutton, Putney, and
Tufnell Park. May 31; Sole, Sawbridge, and Co., 68, Aldermanbury,
E.C. 2.

LIDDON (William Smith), Brighton. May 23; B. Sturt, 8, Old Jewry, E.C. 2.
LEES (Joseph Fellows), Upper Gornal. May 22; W. Lees, Dudley.

LIVESEY (James), Whitehall-ct and South-pl. May 26; Mayo, Elder, and Co., 10,
Draper's-grdns, E.C. 2.

LUMSDEN (William Piper), Berwick-upon-Tweed, and Newcastle-upon-Tyne. May 1; Melrose and Porteous, Coldstream.

LEWIS (Henry Tegan), Bournemouth. May 7; Lewis and Llewellyn, Bridgend. LECOMBER (William Godfrey), Ruthin. May 22; Boddington, Jordan, and Bowden, Manchester.

MAKIN (Thomas William), Hale. May 20; Boote, Edgar, and Rylands, Manchester.

MCCLAY (Elizabeth), Whitehaven. May 9; J. Singleton, Whitehaven.
MAKIN (Edith Mary), Hale. May 20; Boote, Edgar, and Rylands, Manchester.
MORRIS (James), Tendring. May 20; F. G. Allen and Son, Portsmouth.

MARTIN (Flora), Streatham. May 15; Oliver, Richards, and Parker, 1c, Kingst, St. James's, S.W. 1.

MILNER (Benjamin), Clowne, formerly of Cresswell. May 20; Alderson, Son, and Dust, Sheffield.

MACDOUGALL (E. M. A. C.), Windermere. May 22; Park, Nelson, and Co., 11, Essex-st, Strand, W.C. 2.

MARCH (Reuben), Trent. May 15; Ffooks and Grimley, Sherborne.

MOORE (Edwin), Northwich. May 16; Hatt-Cook, Chambers, and Kershaw,
Northwich.
May 31; Darley, Cumberland and Co., 36,

MUNTZ (Jessie Emily), Thurloe-sq.

John-st, Bedford-row, W.C. 1.
MACGREGOR (George), Stroud Green and Bush-la. May 21; R. G. Harrison, 8,
Bush-la, E.C. 4.

MILLER (Charlotte Valentine), Cheltenham. May 18; Steel and Broom, Chelten-
ham.
OCKEY (John Taylor), Evesbatch. May 18; R. and C. B. Masefield, Ledbury.
PIPER (Harry Sydney), Brixton, and Mincing-la. May 16; H. B. Judge, 317,
High Holborn, W.C. 1.

PAGE (George Edwin), Letchworth. May 29; T. H. Veasey, Baldcock, Herts.
PHILLIPS (John), Gateshead and Newcastle-upon-Tyne. May 6; Keenĺyside and
Forster, Newcastle-upon-Tyne.

PETHYBRIDGE (William James), Brockley and Harlow Common. May 20; W. R.
Millar and Sons, 22, St. Thomas-st, London Bridge, S. E. 1.

PERKINS (Isaac), Wallasey. June 1; W. Swancott Morgan, Liverpool.
REYNOLDS (Alfred Thomas), St. Albans. May 20; L. E. Griffin, St. Albans.
REYNOLDS (Adah Esther), Maldon. May 16; Crick and Freeman, Maldon,
Essex.

RICHARDS (John), Llanwrtyd Wells. May 15; D. T. M. Jones, Llandovery.
STRANGE (Arthur), Maidenhead. May 16; H. E. Collins, Reading.
STOCKER (Major Edgar Henry), Nuthurst. May 18; Le Brasseur and Oakley,
40, Carey-st, Lincoln's-inn, W.C. 2.
SYKES (Ernest Shaw), Blackpool. May 6; Pickup and Kay, Blackpool.
STEWART (William James), Gateshead. May 25; J. J. Sutherland, Gateshead.
SHAW (Henry), Manchester. May 22; Deputy Public Trustee, Manchester,
Marriott and Co., Manchester, sols.

SORVILLO (Margherita), Naples. June 1; A. M. Oppenheimer, 31, Queen Victoriast, E.C. 4.

SUTTON-PAGE (Thomas Parker), Heathcote-st, Mecklenburgh-sq.

W. H. Bellamy, 418-422, Strand, W.C. 2.

May 22;

STEVENSON (Richard), Derby, formerly of Stenson. May 15; Taylor, Simpson, and Mosley, Derby.

TAYLOR (Grace Maria), Rotherham. May 16; W. J. Bradford, Rotherham.
TORKINGTON (Percy), Manchester. May 14; F. O. S. Leak and Co., Manchester.
THOMPSON (William Robert), Liverpool. May 9; Miller, Taylor, and Holmes,
Liverpool.

TOLLICK (Kate), Plymouth. May 18; Gidley and Wilcocks, Plymouth.
TAYLOR (Martin), St. Albans. May 21; F. M. Taylor, 28, Lancaster-rd, South
Norwood, S.E. 25.
THIRLBY (Helen), Dulwich.
TOTTY (Ada Bedford), Walsall.
WATKINS (John), Westerham.

Wells.

June 6; W. Moss, Loughborough.

May 25; S. Gateley and Sons, Birmingham.
May 22; W. C. Cripps, Son, and Harries, Tunbridge

WINTLE (William Samuel), North Kensington. May 30; Child and Prescott, 4,
Serjeant's-inn, E.C. 4.

WILKES (Frank), the elder, Bloxwich. June 1; E. Evans and Son, Walsall. WALKER (Mary Catherine), Ealing. July 1; Pilley and Mitchell, 29, Bedford-row, W.C. 1.

WOODBRIDGE (Julia), Great Malvern. May 25; R. Rogers and Son, Falmouth.

BANKRUPTS

THE BANKRUPTCY ACT 1914.

RECEIVING ORDERS.
GAZETTE, APRIL 17.

BAMBER, WILLIAM LLOYD, Great Grimsby, fish merchant. Ct. Great Grimsby.
April 15.

BOETGER, CHARLES, Cardiff, general dealer. Ct. Cardiff. April 7.
BRISCOE, JOSEPH BENJAMIN, West Auckland, general dealer. Ct. Durham. April 15.
BORTHWICK, REGINALD, Cavendish Hotel, Jermyn-st. Ct. High Court. April 7.
BORTHWICK, SOPHIE, Cavendish Hotel, Jermyn-st. Ct. High Court. April 7.
COOK, Sir THEODORE A., Oakley-st, Chelsea, author, Ct. High Court. April 7
DAVIDSON, ALICE LOUISA, Bromyard, grocer. Ct. Worcester. April 9.
EWART, ROBERT PELHAM, Great Grimsby, fish buyer. Ct. Great Grimsby. April 9.
FORD, ARCHIBALD BURCH, late Upper Gloucester-pl. Ct. High Court. April 7.
FRYER, CYRIL, Grosvenor-grdns, Westminster. Ct. High Court. April 15.
GARDNER, GEORGE ROBERT, late Crowland, potato salesman. Ct. Greenwich.
April 9.

GOUGH, GEORGE EDWARD (trading as the Flying Dutchman Cycle Co.), Bristol, cycle dealer. Ct. Bristol. April 15.

GWYON, STEPHEN JOHN, Jordanston, farmer. Ct. Haverfordwest. April 14. HANBURY, WALTER VICTOR, Ladbroke-gr, Notting Hill, traveller. Ct. High Court. April 15.

HOROBIN, EDMUND WILLIAM (trading as the Alpha Publishing Co.), Manchester, publisher. Ct. Manchester. April 15.

HEARN, JAMES KIMPTON, Edgware, coal merchant. Ct. St. Albans. April 15.
JONES, JAMES RHYS, Llanelly, builder. Ct. Carmarthen. April 15.
KING, ERNEST JAMES, Horley, coal merchant. Ct. Croydon. April 9.

KOOK, RUDOLF CHARLES ANTON, Liverpool, general importer. Ct. Liverpool.
April 15.

LOOMBA, KUNDAN LAL, late Harrow-rd, no occupation. Ct. High Court. April 8. MACLAGAN, DOUGLAS, Royal Exchange-bldgs. Ct. High Court. April 8.

MILLS, ALBERT EDWARD, Cumberland-st, Barnsbury, builder. Ct. High Court. April 8.

MOUNSEY, OSWALD ROBERT, Parliament Mansions, Westminster. company promoter. Ct. High Court. April 15.

MALE, JAMES VICTOR, Cardiff, haulier. Ct. Cardiff. April 8.

MITCHELL, HENRY, Manchester, butcher. Ct. Manchester. April 15.

OAKLEY, WALTER CHARLES, Newbridge-on-Wye, cycle agent. Ct. Newtown. April 15.

ORME, JOSEPH, Rotherham, pedlar. Ct. Sheffield. April 15.

PETIT, JOSEPH PARIS SYDNEY (described in Pet. as Joseph P. S. Petit), late. Leamington Spa. Ct. Warwick. April 7.

ROBERTS, DAVID, Barmouth, grocer. Ct. Aberystwyth. April 8.

ROSSER, FREDERICK GEORGE, Swansea, builder. Ct. Swansea. April 15.
SCHOLEY, FRED, Sheffield, fishmonger. Ct. Sheffield. April 9.

SEARSON, JOSEPH MOORE, late Stonea, farmer. Ct. Peterborough. April 15.
SELLERS, JOSEPH, late Bradford, hairdresser. Ct. Leeds. April 8.

SHARP, TED, Stoke Ferry, merchant. Ct. King's Lynn. April 9.

SORRENSON, THOMAS ALBERT, Kingston-upon-Hull, fish merchant. Ct. Kingstonupon-Hull and Patrington. April 15.

STANDING, ALFRED, late Anerley-rd, Anerley. Ct. High Court. April 9.
THEAKER, FRANK, Honley, carter. Ct. Huddersfield. April 9.

TODD, FRANK TOYNE, late Ilkeston, colliery mechanic. Ct. Walsall. April 9.
VANSITTART, CHARLES, Banner-st, Finsbury. Ct. High Court. April 9.
WHITE, JOHN, Taliesin, bootmaker. Ct. Aberystwyth. April 6.
WHITESIDE, WILLIAM LEGGETT, High-rd, Chiswick grocer. Ct. Brentford. April 6
GAZETTE, APRIL 21.

ARCHER, WALTER ROBERT, Great Grimsby, boot dealer. Ct. Great Grimsby.
April 17.

ASHWORTH, ALBERT, Preston, dairy farmer. Ct. Preston. April 18.
ATKINSON, ALBERT, Doncaster, confectioner. Ct. Sheffield. April 16.
BANKS, STANLEY, late Tipton Saint John, farmer. Ct. Exeter. April 15.
BIRD, BERTRAM ISWORTH, Cardiff, watchmaker. Ct. Cardiff. April 16.
BEVAN, JOHN, Ludchurch, farmer. Ct. Haverfordwest. April 16.
BRINDLEY, ERNEST, Loughborough, motor engineer. Ct. Leicester. April 18.
BRACEGIRDLE, PETER D., Manchester, dairyman. Ct. Manchester. April 17.
BROWN, CHARLES HENRY, Darlington, late clerk. Ct. Stockton-on-Tees. April

18.

BURKE, PERCY, Bedford, teacher of voice production. Ct. Bedford. April 18.
COLE, EDWARD HENRY, late Hundleby, baker. Ct. Boston. April 16.
CRAVEN, WILLIAM HENRY, Burnley, house furnisher. Ct. Burnley. April 17.
CLEWES, VINCENT, Spondon, van salesman. Ct. Derby and Long Eaton. April 17.
CHAMBERLAIN, GEORGE WEATHERHOGG, late South Reston, grocer. Ct. Great.
Grimsby. April 16.

CLARE, ROBERT, St. Helens. Ct. Liverpool. April 17.

COCKERILL, WALTER THOMAS, Stratford-on-Avon, fishmonger. Ct. Warwick. April 16.

DAVIDSON, CECIL MORICE DOYLE, Chiswick, civil engineer.

April 15.

Ct. Brentford.

DE GREY FIRTH, HARRY, Leeds, late fish frier. Ct. Leeds. April 16.
EAMES, JOHN, Gwalchmai Valley, grocer. Ct. Bangor. April 17.
EVANS, A., St. Helens. Ct. Liverpool. April 17.

EVANS, MARY LOUISE, Cardiff, milliner. Ct. Cardiff. April 15.

FELSTEAD, SIDNEY HERBERT (late trading as F. J. Turner), Harlow, tobacconist, Ct. Hertford. April 17.

GOODSELL, ALFRED, Pulborough, motor engineer. Ct. Brighton and Lewes (at
Brighton). April 17.

GUTTERIDGE, ALBERT, Stamford, carter. Ct. Peterborough. April 16.
HARRIS, JOSEPH, late Swansea. Ct. Swansea. April 15.

HAYWARD, JOHN SLEIGHT, Gloucester, haulier. Ct. Gloucester. April 16. HOPKINS, HAROLD EDGAR, Wotton-under-Edge, licensed victualler. Gloucester. April 17.

18.

and

Ct,

HOUGHTON, WILLIAM CHARLES, Sunbury. Ct. Kingston (Surrey). April 16.
HENSHAW, SAMUEL CHARLES, Nottingham, late grocer. Ct. Nottingham. April
HUGHFF, HARRY LANCELOT, Oxenholme, poultry farmer. Ct. Kendal. April 17.
JONES, SILVANUS, Newport, colliery proprietor. Ct. Newport (Mon.). April 17.
JONES, EVAN, Pontygwaith, general dealer. Ct. Pontypridd, Ystradyfodwg and
Porth. April 17.
LACY, FREDERICK ROLAND (trading as Fred Rolands and as William Gladstone)
Cleethorpes, fish merchant. Ct. Great Grimsby. April 16.
LAVERY, GEORGE, Carlisle, butcher. Ct. Carlisle. April 16.
LOFAS, C., Ashby de la Launde, farmer. Ct. Boston. April 16.
MANSLEY, SAM, Halifax, licensed victualler. Ct. Halifax. April 17.

NASH, PERCY MAYO, late Felpham, motor engineer. Ct. High Court. April 16. NEWLOVE, JOHN ROBERT, Great Driffield, cattle dealer. Ct. Kingston-upon-Hull and Patrington. April 17.

NEWBOROUGH, HENRY, Adlington, late farmer. Ct. Macclesfield. April 17. ORFORD, FRED, St. Helens. Ct. Liverpool. April 17.

PATERSON, JAMES MARSHALL (late trading as Paterson and Masom), Nottingham, motor engineers. Ct. Nottingham. April 16.

PIGOTT, CHARLES, Bexhill-on-Sea, builder. Ct. Hastings. April 16.
ROSENFELD, LEWIS, Paper-st, manufacturing furrier. Ct. High Court. April 16.
ROUSE, ERNEST EDWARD, Golden-sq, company director. Ct. High Court.
April 16.

SHAMASH, SOLOMON H., Manchester, stockbroker. Ct. Manchester. April 17.
SMITH, ALBERT, Sheffield, late confectioner. Ct. Sheffield. April 17.
STOKES, BERTRAM, Forest Hill, accountant. Ct. Greenwich. April 17.
STRICKLAND, WILLIAM, late Kirkby Overblow, farmer. Ct. Harrogate. April 16.
TAYLOR, F. H. AND CO., late Coleman-st, colliery agents. Ct. High Court.
April 16.

TRAVERSE, WILLIAM, Billinge, farmer. Ct. Wigan. April 17.

WALKER, GEORGE (trading as "Walshaw Enterprises "), Oxford, cinematograph proprietor. Ct. Oxford. April 15.

WEIGHTMAN, GEORGE, Nottingham, paper merchant. Ct. Nottingham. April 18. WILLIAMS, Major JOHN C. M., Liverpool, director of a limited company. Liverpool. April 16.

Ct.

WOODHOUSE, WILLIAM HENRY, Nottingham, coal merchant. Ct. Nottingham. April 16.

Amended notice substituted for that in Gazette, April 10. JENNINGS, M. ( a trade name), late Wimborne, farmers. Ct. Poole and Bournemouth. April 6.

ADJUDICATIONS GAZETTE, APRIL 17.

ASHBURNER, NORMAN WILLIAM, late Barrow, domiciled Englishman. Ct. High Court. April 9.

BAMBER, WILLIAM LLOYD, Great Grimsby, fish merchant. Ct. Great Grimsby. April 15.

BRISCOE, JOSEPH BENJAMIN, West Auckland, general dealer. Ct. Durham. April 15.

BECKETT, WILLIAM GEORGE (trading as William C. Beckett and Sons), Salford, wharfinger. Ct. Salford. April 9.

BIRD, SAMUEL FRANK (described in Rec. Order as Frank Bird), Cookham. Ct. Windsor. April 8.

BOFFIN, ALICE, Nuneaton, restaurant proprietress. Ct. Coventry. April 9. CRANSTON, ANNIE, Spruce-hill, Walthamstow. Ct. High Court. April 15. DAVIDSON, ALICE LOUISA, Bromyard, grocer. Ct. Worcester. April 9.

DOBSON, HARRY (trading as H. Sherwin Dobson), Southport, estate agent. Ct. Liverpool. April 15.

DUXBURY, ALLAN CAMPBELL (described in Rec. Order as Allan Duxbury), Carlisle, haulage contractor. Ot. Carlisle. April 8.

EWART, ROBERT PELHAM, Great Grimsby, fish buyer. Ct. Great Grimsby. April 9.

FOWLER, JOHN TENNANT, late Avebury, blacksmith. Ct. Bath. GARDNER, GEORGE ROBERT, late Crowland, potato salesman. April 9.

April 15.
Ct. Greenwich.

GERTLER, HARRY, and GERTLER, JACK (described in Rec. Order as H. and J. Gertler), Spital-sq, Bishopsgate, manufacturing furriers. Ct. High Court. April 15. GRAY, BARNET, Dartmouth-row, Lewisham, licensed victualler. Ct. Greenwich. April 9.

GWYON, STEPHEN JOHN, Jordanston, farmer. Ct. Haverfordwest. April 14. HOROBIN, EDMUND WILLIAM (trading as The Alpha Publishing Co.), Manchester, publisher. Ct. Manchester. April 15.

HANBURY, WALTER VICTOR, Ladbroke-gr, Notting Hill, traveller.
Court. April 15.

Ct. High

HARRIS, ARTHUR CARTWRIGHT, Birmingham, commercial traveller. Ct. Birmingham. April 9.

HEARN, JAMES KIMPTON, Edgware, coal merchant. Ct. St. Albans. April 15.
JACKSON, HENRY, Leeds, late boiler manufacturer. Ct. Leeds. April 9.
JONES, PERCY LEONARD, late Park-la. Ct. High Court. April 15.
JONES, JAMES RHYS, Llanelly, builder. Ct. Carmarthen. April 15.
KOOK, RUDOLF CHARLES ANTON, Liverpool, general importer.
April 15.

Ct. Liverpool.

LEMONIUS, LOUISE EDITH (described in Rec. Order as Edith Lemonius) (trading as
Edith Lena), Clifford-st, milliner. Ct. High Court. April 15.
LEVETT, CHARLES ROBERT, Windsor-rd, Holloway. Ct. High Court.
LUBBOCK, ADELAIDE MARGARET CONSTANCE, Lower Kingswood, feme sole.
Croydon. April 9.

MALE, JAMES VICTOR, Cardiff, haulier. Ct. Cardiff. April 8.

April 15.

Ct.

OAKLEY, WALTER CHARLES, Newbridge-on-Wye, cycle agent. Ct. Newtown. April 15.

ORMISTON, JOHN, Elsdon, blacksmith. Ct. Newcastle-upon-Tyne. April 9. ORME, JOSEPH, Rotherham, pedlar. Ct. Sheffield. April 15.

PETIT, JOSEPH PARIS SYDNEY (described in Pet. as Joseph P. S. Petit), late Leamington Spa. Ct. Warwick. April 7.

PARKER, FRANCIS JOHN, Goodmayes. Ct. Chelmsford. April 8.

ROBERTS, DAVID, Barmouth, late grocer. Ct. Aberystwyth. April 8.

ROSSER, FREDERICK GEORGE, Swansea, late builder. Ct. Swansea. April 15.

SCHOLEY, FRED, Sheffield, fishmonger. Ct. Sheffield. April 9.

SEARSON, JOSEPH MOORE, late Stonea, farmer. Ct. Peterborough. April 15.
SELLERS, JOSEPH, late Bradford, hairdresser. Ct. Leeds. April 8.
SMITH, WILLIAM, late Mansfield, builder. Ct. Nottingham. April 15.

SORRENSON, THOMAS ALBERT, Kingston-upon-Hull, fish merchant. Ct. Kingstonupon-Hull and Patrington. April 15.

STURDY, NELLIE, Salford, spinster. Ct. Manchester. April 9.

SUNRAY, MAX (described in Rec. Order as M. Sunray), late Evelyn House, Oxfordst. Ct. High Court. April 9.

THEAKER, FRANK, Honley, carter. Ct. Huddersfield. April 9.

TODD, FRANK TOYNE, late Ilkeston, colliery mechanic. Ct. Walsall. April 9.
WALLACE, JAMES MEDDER (described in Rec. Order as James M. Wallace), late
Chalcot-grdns, Hampstead, bank clerk. Ct. High Court. April 9.
WILLIAMS, RODERICK CHARLES (described in Rec. Order as Roderick Williams),
Jermyn-st, St. James. Ct. High Court. April 9.
WHITTAKER, JOHN DOUGLAS, Bradford, wool merchant. Ct. Bradford. April 9.
WHITESIDE, WILLIAM LEGGETT, High-rd, Chiswick, grocer. Ct. Brentford. April 6.
YEATES, ALBERT, Redbridge, late coal dealer. Ct. Southampton. April 9.

Amended notice substituted for that in Gazette, Dec. 5, 1924. WALTHALL, ALICE DOROTHY DELVES; SPARSHATT, DOROTHEA; and DAWSON, LIONEL ROBERT FRANK (described in Rec. Order as Dorothy Walthall, Dorothea Sparshatt, and L. R. F. Dawson), Victory Corps, late Buckingham Palace-rd. Ct. High Court. Dec. 1, 1924.

Amended notice substituted for that in Gazette, Jan. 6. HICKS, JOHN HENRY VICTOR DAGUERRE (described in Rec. Order as Victor Hicks), iate Regent-st, artist. Ct. High Court. Jan. 1.

Anended notice substituted for that in Gazette, April 3.
WHALLEY, THOMAS, Darwen, painter. Ct. Blackburn and Clitheroe. March 30.
GAZETTE, APRIL 21.

ARMOND, WALTER, Chalk Farm-rd, fruiterer. Ct. High Court. April 16.
ARCHER, WALTER ROBERT, Great Grimsby, boot dealer. Ct. Great Grimsby.
April 17.

ASHWORTH, ALBERT, Preston, dairy farmer. Ct. Preston. April 18.
ATKINSON, ALBERT, Doncaster, confectioner. Ct. Sheffield. April 16.
BIRD, BERTRAM ISWORTH, Cardiff, watchmaker. Ct. Cardiff. April 16.
BOETTGER, CHARLES, Cardiff, general dealer. Ct. Cardiff. April 9.
BURKE, PERCY, Bedford, teacher of voice production. Ct. Bedford. April 18.
BEVAN, JOHN, Ludchurch, farmer. Ct. Haverfordwest. April 16.
BRINDLEY, ERNEST, Loughborough, motor engineer. Ct. Leicester. April 18.
BROWN, CHARLES HENRY, Darlington, late clerk. Ct. Stockton-on-Tees. April 18.
CHAMBERLAIN, GEORGE WEATHERHOGG, late South Reston, grocer. Ct. Great
Grimsby. April 16.

CLEWES, VINCENT, Spondon, van salesman. Ct. Derby and Long Eaton. April 17.
CRAVEN, WILLIAM HENRY, Burnley, house furnisher. Ct. Burnley. April 17.
CLARE, ROBERT, St. Helens, late director of a limited company. Ct. Liverpool.
April 17.

COCKERILL, WALTER THOMAS, Stratford-on-Avon, fishmonger.

April 16.

Ct. Warwick.

COWAN, WILLARD EDWIN, Winchester, flying officer. Ct. Winchester. April 16.
COLE, EDWARD HENRY, late Hundleby, baker. Ct. Boston. April 16.
CORBETT, ROBERT LORIMER (described in Rec. Order as Lieut.-Col. R. L. Corbett),
Mount Pleasant-rd, Ealing. Ct. Brentford. April 15.
DAVIDSON, CECIL MORICE DOYLE, Chiswick, civil engineer. Ct. Brentford. April 15.
DOUGLAS, ERIC, Seaford. Ct. Brighton and Lewes (at Lewes). April 16.
DE GREY FIRTH, HARRY, Leeds, late fish frier. Ct. Leeds. April 16.
EVANS, ALFRED, Parr, fitter. Ct. Liverpool. April 18.

EVANS, MARY LOUISE, Cardiff, milliner. Ct. Cardiff. April 15.

FELSTEAD, SIDNEY HERBERT (late trading as F. J. Turner), Harlow, tobacconist. Ct. Hertford. April 17.

FOTHERINGHAM, KEZIAH, Gainsborough, registered money lender. Ct. Lincoln and Horncastle. April 15.

GOODSELL, ALFRED, Pulborough, motor engineers. Ct. Brighton and Lewes (at Brighton). April 17.

GOUGH, GEORGE EDWARD (trading as The Flying Dutchman Cycle Co.), Bristol, late cycle dealer. Ct. Bristol. April 16.

GUTTERIDGE, ALBERT, Stamford, carter. Ct. Peterborough. April.16. HANCOCK, CHARLES SAMUEL; HANCOCK, CHARLES SAMUEL ARTHUR ;

and

HANCOCK, DONALD RUPERT (trading as C. S. Hancock and Sons), Bristol,
builders. Ct. Bristol. April 17.

HAYWARD, JOHN SLEIGHT, Gloucester, hauler. Ct. Gloucester. April 16.
HUGHFF, HARRY LANCELOT, Oxenholme, poultry farmer. Ct. Kendal. April 17.
HENSHAW, SAMUEL CHARLES, Nottingham, late grocer. Ct. Nottingham. April 18.
HEMSLEY, WILLIAM THOMAS, Wakefield, insurance inspector. Ct. Wakefield.
April 17.

JONES, SILVANUS, Newport, colliery proprietor. Ct. Newport (Mon.). April 17.
JONES, EVAN, Pontygwaith, general dealer. Ct. Pontypridd, Ystradyfodwg, and
Porth. April 17.

KEYWORTH, HENRY ROLLIN, Retford, shop assistant. Ct. Lincoln and Horncastle.
April 17.

KING, ERNEST JAMES, Horley, coal merchant. Ct. Croydon. April 16
LACY, FREDERICK ROLAND (late trading as "Fred Rolands

and as "William Gladstone "), Cleethorpes, fish merchant. Ct. Great Grimsby. April 16. LAVERY, GEORGE, Carlisle, butcher. Ct. Carlisle. April 16. LEGGO, ARTHUR ALFRED (described in Rec. Order as Arthur A. Leggo), Stewartsrd, Battersea, baker. Ct. Wandsworth. April 16.

MACLAGAN, DOUGLAS, Royal Exchange-bldgs. Ct. High Court. April 16.
MANSLEY, SAM, Halifax, licensed victualler. Ct. Halifax. April 17.
NASH, PERCY MAYO, late Felpham, motor engineer. Ct. High Court. April 16.
NEWBOROUGH, HENRY, Adlington, late farmer. Ct. Macclesfield. April 17.
NEWLOVE, JOHN ROBERT, Great Driffield, cattle dealer. Ct. Kingston-upon-Hull
and Patrington. April 18.

NORMANDY, PATIENCE, Leeds, lodging house keeper. Ct. Leeds. April 15.
PAYNE, PHILIP, Hereford-rd, Bayswater. Ct. High Court. April 16.
ROBERTS, LESLIE FRANK, late Featherstone-st, hotel proprietor.
April 15.

Ct. Hertford.

SMITH, ALBERT, Sheffield, confectioner. Ct. Sheffield. April 17.
STONOR, The Hon. HUGO WILLIAM ROBERT, Bruton-st. Ct. High Court. April 16.
STRICKLAND, WILLIAM, late Kirkby Overflow, farmer. Ct. Harrogate. April 16.
TOMLINSON, WILLIAM, Bristol, late tailor. Ct. Bristol. April 18.
TREDGETT, EDGAR JOHN, Harrow, manufacturer. Ct. St. Albans. April 15.
TRAVERSE, WILLIAM, Billinge, farmer. Ct. Wigan. April 17.

WALKER, GEORGE (trading as "Walshaw Enterprises "), Oxford, cinematograph
proprietor. Ct. Oxford. April 15.
WEIGHTMAN, GEORGE, Radford, paper merchant. Ct. Nottingham. April 18.
WOODHOUSE, WILLIAM HENRY, Nottingham, coal merchant. Ct. Nottingham.
April 16.
YOUNG, ARTHUR GASCOYNE, Harpur-st. Ct. High Court. April 16.

Amended notice substituted for that in Gazette, March 13. THOMPSON, JOSEPH WILLIAM, Fore-st, manufacturers' agent. Ct. High Court. March 9.

Amended notice substituted for that in Gazette, March 24. VICARY, OWEN HENRY MACLEAN (described in Rec. Order as Owen Maclean Vicary), Tyrrell-rd, East Dulwich, manager of a garage. Ct. High Court. March 19.

BIRTHS, MARRIAGES, AND DEATHS

BIRTH.

COVINGTON. On the 8th inst., at 129, Wigmore-street, W. 1, Rosalind (née Marillier), the wife of C. Kingsley Covington, 5, Verulam-buildings, Gray's Inn, W.C. 1, of a daughter.

MARRIAGE.

SKENE MORESBY.-On the 14th inst., at Christ Church, Kensington, John
Roland Skene to Brenda Fairfax, daughter of Walter Halliday Moresby,
C.B.E., barrister-at-law, and of Mrs. Moresby, of 11, Pembroke-road, Ken-
sington, W. 8.
DEATHS..

GRANVILLE-SMITH.-On the 13th inst., G. Granville-Smith, a Master of the Supreme
Court, of 2, Inverness-terrace, W. 2.

HALL STEPHENSON.-On the 14th inst., at Somerton Court, Somerton, Somerset, John Mainwaring Hall Stephenson, barrister-at-law, Inner Temple, aged 70. NOTCUTT. On the 10th inst., at Stadacona, Park-road, Ipswich, George Jarvis Notcutt, son of the late Stephen Abbott Notcutt, aged 79.

RANDALL. On the 12th inst., at 159, Oakwood Court, Alfred Edward Randall, of Lincoln's Inn, barrister-at-law.

SHAND. On the 4th inst., at Beaconhurst, Crowborough, Charles Lister Shand,
Kt., for over thirty years Judge of the Liverpool County Court.
WHITMORE. On the 3rd inst., at 10, King's Bench-walk, Temple, James Morrah
Whitmore, son of the late John Whitmore, of 124, Sloane-st, Chelsea, aged
seventy-five.

WOODS. On the 5th inst., at 25, Sheffield-terrace, Kensington, W. 8. Matthew Snooke Grosvenor Woods, K.C., Bencher of Lincoln's Inn and former Fellow of Trinity College, Cambridge, aged 87.

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THE LAW AND THE LAWYERS

The Budget

IT cannot be said that the financial proposals of Mr. Churchill contained any sensational surprises. Most of the features, in principle, had been accurately discounted for some time past, and only details remained for disclosure. Taken as a whole, his financial programme is both fair and sound. A small but general remission of income tax, relief to the lower ranks of income earners and super-tax payers, an increase in death duties on the larger estates, all go to relieve taxation where it bears the hardest and to increase it where it can best be borne. We are quite aware that the death duties are a tax on capital, but they impose such a tax in its least harmful form. Of Mr. Churchill's national insurance scheme it is impossible to speak until its details are available in the Bill and accompanying memorandum, but on its face it is a distinctly attractive proposition although, of necessity, it is bound to place an additional burden upon our already over-loaded industries. The increased preferences, new duties, and the reimposition of the McKenna duties were not unexpected, while the return to the gold standard was indispensable, if possible.

Divorce and Collusion

WE are not surprised that Mr. Justice Swift, who, we believe, is dealing with divorce "in bulk " for the first time, has expressed himself in clear and emphatic language with reference to the many cases in the undefended list which "savour of collusion." But this is the inevitable outcome of the law which the courts are called upon to administer. Adultery, or worse, must exist before a decree of divorce can be pronounced. Both parties, being separated with no likelihood of coming together again, wish for the severance of the marriage tie, and for the termination of a situation that has become impossible. The man provides the necessary evidence, and the wife presents

the petition and obtains the decree that both desire. Although there is no pre-arrangement, in a sense this is collusive. But the law denies a dissolution unless evidence of misconduct is forthcoming, and so in the case of spouses who refuse to accept such a situation the marriage tie is indissoluble. Some years ago Mr. Justice Horridge protested against being compelled to grant a decree in cases which, for want of a better name, we may describe as of “artificial misconduct." But where the other spouse has in no way colluded in a legal sense, the court is powerless, and on proof of misconduct, must act and pronounce a decree.

Judge Mellor and Mr. A. E. Randall

DURING the past few weeks the Profession has lost two distinguished members. His Honour Judge Mellor, who for the last thirteen years presided with much success over the Manchester County Court, was a lawyer of robust and independent personality, and his death is a distinct loss to the County Court Bench. Mr. A. E. Randall, who died in Easter week, was well known as the editor of the Law Quarterly Review, a position to which he succeeded on the retirement of Sir Frederick Pollock some five years ago. Both a scholar and a very learned lawyer, his place in the realm of legal literature will be hard to fill.

Furnished Houses and Burglary

ALTHOUGH turning upon the particular agreement, the decision of Mr. Justice Rowlatt in Phillimore v. Lane should be carefully noted by those who take furnished houses and the contingency that happened carefully guarded against. By the tenancy agreement the defendant was to deliver up at the expiration of the tenancy full and entire possession of the house, furniture, and effects to the plaintiff or her agent in as good state and order as the same were in at the date of the agreement, reasonable wear and tear and use being allowed for, and damage by fire, storm, and tempest excepted. The defendan

further agreed to make good, repair, or pay for all damage to the premises, and to make good, pay for, or replace all articles of furniture and effects which might be broken, lost, damaged, or destroyed by the defendant, his family, his servants, or others during the tenancy. Expressly finding that there was no negligence on the part of the tenant, the learned judge held that he was responsible for loss and damage by burglary under the general obligations imposed by agreement. It is, therefore, manifestly of prime importance that when a house is taken furnished, loss and damage by the criminal acts of third parties must either be excepted or insured against.

Rating Water Undertakings

By a majority (Lord Justice Bankes and Mr. Justice Lawrence; Lord Justice Atkin dissenting) the Court of Appeal has upheld the decision of the Divisional Court in Metropolitan Water Board v. Kingston Assessment Committee (ante p. 73). The question raised was undoubtedly one of far-reaching importance, for had the appeal succeeded the longestablished practice in relation to the rating of waterworks and kindred undertakings, whether owned by public authorities or by private trading concerns, would have been set aside, and the "contractors principle that is to say, assessment upon capital values substituted. Up to the present the principle adopted has been that of the "hypothetical tenant," and the method on which the rent is estimated that that person would pay for the hereditaments from year to year is to take the value of the undertaking on the basis of the revenue account, and in considering the receipts and profits, looking at them rebus sic stantibus. As Lord Justice Bankes pointed out : Assessment on the profits basis is an obvious way of arriving at the fund which has to be apportioned, and on principle, in my opinion, the only way upon which it can be arrived at, because it is only by proceeding on that basis that in practice the fund can be ascertained which has afterwards to be apportioned and the necessary protection to the occupier can be afforded. If the present appellants are at liberty to select the basis which suits them best, other rating authorities through whose areas the works of the Water Board pass must have the same right. Such a result must end in chaos and render the adoption of any uniform system impossible. Lord Justice Atkin, however, was of opinion that the profits basis and the contractors basis were but formulas for arriving at the solution of questions of fact, and that Quarter Sessions could select either without infringing any rule of law. The learned Lord Justice seems to have accepted the view of so great an authority as Mr. Walter Ryde, who says in his well-known work on Rating (5th edit., p. 403):

Where the sessions find in fact (without disregarding the evidence of actual profits) that the above is an appropriate method of valuing the portion of the undertaking in a particular parish, there appears to be no reason in law why they should not adopt it. But there may be cases where it is more appropriate in fact to arrive at the rateable value of the undertaking as a whole upon the basis of interest on capital value, and to allocate the rateable value thus ascertained to the directly productive portions in the particular parishes concerned upon a basis of receipts. cedure would not involve any logical inconsistency, and would prevent the rateable value of the parts from exceeding that of the whole.

Such a pro

No doubt the matter will be carried to the House of Lords, and, although in cases of this kind it is rash to prophesy, the principles supported in the Divisional Court and by the majority of the Court of

Appeal, if ultimately upheld, would prevent the endless confusion which would be caused by a change to the "contractors" principle.

CAUSES OF ACTION AND
PAYMENTS INTO COURT

THE case of Weber v. Birkett, which was tried before the Lord Chief Justice and a special jury early in the year (ante, p. 241), was subsequently taken to the Court of Appeal (post, p. 361), will well repay a careful study, since several interesting points were raised during the progress of the case.

The action was for damages for slander and libel. The slander was uttered by the defendant on the 6th Feb. 1924, and the libel was published at the instigation of the defendant in a newspaper dated the 7th Feb. 1924, so that there were two separate and distinct causes of action. The defendant by his defence pleaded an apology, and at first paid into court the sum of £100 in respect of both causes of action. It is at this stage of the proceedings that the first point arises for consideration.

It is clear that the payment could not be regarded as a good payment, since Order XXII., r. 2, provides that “ Payment into court shall be signified in the defence, and the claim or cause of action in satisfaction of which such payment is made shall be specified therein." Where, therefore, there are several causes of action there cannot be a general payment into court of a lump sum, but it is necessary in such a case that specific amounts should be allocated to each cause of action. Thus in James Tucker Steamship Company Limited v. Lamport and Holt (23 Times L. Rep. 10) the plaintiffs claimed (1) the balance of freight under a charter-party, (2) a sum alleged to have been overpaid to the defendants' stevedores, and (3) damages for demurrage. The defendants paid a lump sum into court. It was held by the Court of Appeal that the plaintiffs were entitled to particulars stating how much was paid into court in respect of each claim, on the ground that each constituted a separate cause of action : (see also Mackay v. Manchester River Company and J. S. Phillips (6 Times L. Rep. 16).

The case of Benning v. Ilford Gas Company (97 L. T. Rep. 102; (1907) 2 K. B. 290), however, appears to have decided differently. There an action was brought by a mortgagor and owner of the equity of redemption and a number of mortgagees in possession, each of whom was a mortgagee of different portions of the mortgaged property, for damage done by the defendant company. The defendant company had wrongfully obstructed a stream and thereby caused a large quantity of water to collect on the property in question. The defendant company paid £100 into court. The action was tried before an official referee, who awarded the plaintiffs other than the mortgagor varying sums, amounting in the aggregate to £79 10s. The payment into court was treated as a good payment, and the defendant company was given the costs of the action subsequent to the date of the payment into court. It was contended on behalf of the plaintiffs that the payment was a bad payment, inasmuch as it did not allocate the various amounts to each of the plaintiffs' claims, and inasmuch as, further, there was nothing to indicate whether the payment was in respect of all or some and which of the claims. On appeal to the Divisional Court it was nevertheless held that the payment was good, the ground of the decision apparently being that it was not open to the plaintiffs at that stage of the proceedings to complain, and that if they had been embarrassed the remedy was in their own hands, and they should have applied to the Master for an order that the defendants should apportion the amount.

It is submitted that this decision is erroneous and cannot be reconciled with the unreported case of Hillings and Wife v. West End Drapery Company (referred to in Benning v. Ilford Gas Company (ubi sup.), however ingenious may have been the attempt of Mr. Justice Phillimore in the Ilford case to discriminate between the two. It is no part of the duty of the plaintiff to amend his opponent's defence, or vice versa. Whatever doubts there may have been on the point may be taken now to have been set at rest, since the Court of Appeal, in Weber v. Birkett, casts doubts on the correctness of the Ilford case. It may, therefore, be taken as settled law that where there are several causes of action, and a general payment into court, such payment will be bad, even though no steps have been taken prior to the trial to compel the person making the payment to allocate different sums to each separate cause of action.