Rex v. Special Commissioners of Income Tax, Ex parte Dr. Bar- 269 Roff v. British and French Manufacturing Co. and Gibson... 714 104 Shepard and the Merchants Bank and British Dominion General The Canadian Law Times commences the new year full of hope and good intentions. Diligently it will continue its endeavours to be all things to all lawyers, -practical to the practical, idealistic to the idealistic, but most of all hoping to gain the good opinion of those who are both practical men and idealists,—who will have none of the practice of the law, without its principle, none of its lucre without its honour; who agree with the old Roman jurist Ulpian, that the law, worthily understood, comprises, in a very real sense, 'a knowledge of things human and divine, the science of the just and the unjust '; who feel the full force of the great saying,-What doth it profit a man if he gain the whole world, and lose his own soul! We are interested to see in a recent issue of that bright little English legal periodical Law Notes a complimentary reference to the "Legal Fiction" by Mr. M. L. Hayward which we published last March. We publish another this month which we think will be found equally entertaining, and at the same time instructive. Qui miscuit utile dulci is always welcome. We are glad to give additional publicity to a notice recently issued by Mr. James R. Forsyth, for the Custodian of Enemy Property, and for the Enemy VOL. XXXIX. C.L.T.-1 Debts Committee, requiring information from all classes of Canadian citizens in connection with enemy property. We are very glad to aid in giving publicity, also, to the notice issued by Mr. H. A. Kennedy, head of the Editorial Branch of the Department of Soldiers' Civil Re-Establishment, 22 Vittoria Street, Ottawa, respecting the Sets of Lantern Slides which have been prepared to illustrate the various steps in the invalided soldrer's climb back from "down and out" to "up and in again." These Lantern Slides will be sent,.free of charge, on loan to ministers and other Tesponsible speakers who realize the vital need of spreading information on this great national enterprise among all classes of the people. Posters, also, to announce the lecture are supplied in advance. Application should be made as early as possible, for Eastern Ontario, up to and including Belleville and North Bay, to Editorial Branch, Department of Soldiers' Civil Re-establishment, Ottawa; and for Western Ontario, to Assistant Director, Department of Soldiers' Civil Re-establishment, 185 Spadina Ave., Toronto. If there is any real fear of Bolshevism rearing its ugly head some day even on this continent, as some think there is, would it not be well to undermine its line of advance, rather than trust to overwhelm it. when it appears. Why has no one suggested including a simple text book on the elements of private law in the curriculum of our public schools? Such a text book would tend to implant in the minds of the young a respect for and understanding of the nature and object of Law, and its twin sister Order. To have such respect and understanding implanted early in the minds of those who are destined to form our "working men" and "working women" of the future, would. be quite as valuable as it would be to give to them |