The Legal Observer,

AND

SOLICITORS' JOURNAL.

SATURDAY, JUNE 24, 1854.

REMUNERATION OF SOLICITORS. preparation. But, as the power of taxation

PROPOSED PER-CENTAGE.

EVERY one who has at all considered the subject is well aware that the main difficulty in dealing with the remuneration of solicitors is caused by their bills being subject to taxation, and the necessity which it involves of regulating their charges by fixed and arbitrary rules, which often operate most unjustly to the Profession, instead of leaving the value of their services to be regulated by the ordinary principles regulat ing all other professions. Hence an impression has arisen that their charges must be dealt with on different rules from those of other professional men, and too great a disposition exists to regard abstract principles and the mathematical precision of the scale, rather than the marketable value, if we may so express it, of the services rendered.

is one which we believe the Legislature will not be disposed to part with, we deem it far wiser to endeavour to mitigate some of the evils arising from it, rather than waste our exertions in endeavouring to get rid of it.

There is one hardship which the Profession are exposed to under the present system which ought not to exist. If the Legislature assume to regulate their charges, the scale ought at least to be varied when a different state of circumstances arises; but this has not been the case hitherto. All the reforms which have been made during the last 20 years have been made at the expense of the Profession,-and as instances of this we may refer to the Acts for abolishing the lease for a year and assignment of terms, which being simple and involving little trouble in their preparation, were sources of considerable emolument to the Profession, but which have been abolished without any alteration whatever being made in the existing scale of charges.

Our principal object in calling the attention of the Profession to the per-centage system is to render them, to a greater extent than they are, independent of the changes in the Law, and also to effect what has always been felt to be most important,-viz., the shortening of deeds; but this can never be arrived at unless the solicitor is allowed, in some shape or other, the same amount of remuneration for a short deed as he now receives for a long one.

Thus, one of the objections which we have heard strongly urged against the percentage system is, that it does not adapt the remuneration to the work done, but makes up by an overpayment in some cases for the inadequate remuneration which it affords in others. We confess we do not ourselves see anything very objectionable in this principle. No system was ever yet devised by which a professional man's charges were apportioned strictly according to the work done, and although the present system is founded in theory on this prin- If the per-centage system were adopted, ciple, practically it is not so, as -as the it would, of course, be the interest of the solicitor is as much overpaid for drafts solicitor to draw his deeds as short as poswhich are lengthy and which contain little sible; but as the system would not be apelse than common forms, as he is inade- plicable to every class of deed, and the quately remunerated for drafts which are of subject is a large one and requires mature necessity shorter, but which involve a much consideration, we would suggest that the greater amount of skill and labour in their plan proposed by us of allowing a higher VOL. XLVIII. No. 1,372.

I

134

Remuneration of Solicitors.-New Statutes effecting Alterations in the Law.

RATIONS IN THE LAW.

INCOME TAX (No. 2).

17 VICT. c. 24.

rate of charge on the shorter deeds-in NEW STATUTES EFFECTING ALTEfact holding out a premium for shortnessshould be first taken into consideration. to We have slightly revised our former scale, and we propose to do away with the charges which are now made for attending the solicitor on the other side with draft; attending him returning same; attending to get duty impressed; and attending making appointment to execute; which, we believe, tend to create erroneous impressions as to the nature of a solicitor's services, and ought not to be made.

Increased rate of income tax to be charged from 5th April, 1854, in lieu of existing rates; s. 1.

Duty to be assessed and raised under the provisions of recited Acts; s. 2.

Interest on exchequer bills how to be charged; s. 3.

All relief, abatement, and deduction to be proportionate to the increased rate of duty granted by this Act; s. 4.

Copies of poor rates in Ireland to be transmitted to the Commissioners of Inland Revenue only when required by them; s. 5. Commencement and continuance of this Act; s. 6.

The scale stated below will show the charges which we propose to substitute in lieu of the present charges, and the gain and loss to the Profession by comparison with the present rate of charging, and we believe, on the whole, that the Profession would slightly gain by the alteration; but it must be remembered that although they may gain slightly in the charges for the preparation of the deed, their profits will be diminished hereafter when they are called upon to furnish abstracts or copies of the Act:of such deed, and that the Public will be more than compensated in the benefits they An will derive from the shortening of deeds.

Proposed new Rate of Charges, viz.:—

£

s. d.

5

1 10

0 5

O 15

0 7

Act to continue in force for recovery of arrears of duty, &c.; s. 7.

The following are the Title and Sections

Act for granting to her Majesty an in

creased Rate of Duty on Profits arising from
Property, Professions, Trades and Offices.
[16th June, 1854.]

We your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom o of Great Britain and Ireland in Parliament as0 sembled, towards raising the supplies to defray the expenses of the just and necessary war in o which your Majesty is engaged, have freely o and voluntarily resolved to give and grant unto 6 your Majesty the rate and duty hereinaftermentioned; and do therefore most humbly beseech your Majesty that it may be enacted, as follows:

. 100

Proposed Rate.
30 folios.
£ s.
Drawing. 3 15
Copying. . 0 10
Engrossing. 1 2
Instructions
and attesting
execution

1. From and after the 5th day of April, 1854, there shall be charged, raised, levied, collected, and paid yearly, unto and for the use of her Majesty, her heirs and successors, in lieu of the d. rates and duties chargeable under the Act O passed in the last Session of Parliament, cap. 034, and of the rates and duties granted by an 6 Act passed in the present Session of Parliament, cap. 10, for and in respect of all property, profits, and gains chargeable under the 0 13 4 said first-mentioned Act, the increased rate and duty of 1s. 2d. for every 20s. of the annual value or amount of all such property, profits,, and gains respectively.

0 10

£6 Proposed Rate.

£ s. d.

45 folios

7 10

60 ditto. 8 0

0

60 ditto

2. The said duty hereby granted shall be assessed, raised, levied, and collected under the regulations and provisions of the said Act passed in the last Session of Parliament, and of the several Acts therein-mentioned or reO ferred to, and all powers, authorities, rules, reO gulations, directions, penalties, clauses, matters, and things contained in or enacted by the said several Acts, and in force with respect to the duties granted by the said first-mentioned Act,

New Statutes effecting Alterations in the Law.

S

135

shall (so far as the same are or may be appli- for every 20s. granted by the said last-mencable consistently with the express provisions tioned Act. of this Act) respectively be duly observed, applied, and put in execution for assessing, raising, levying. collecting, receiving, accounting for, and securing the said duty hereby granted, and otherwise relating thereto, as if the same were particularly repeated and re-enacted, mutatis mutandis, in the body of this Act, with reference to the said rate and duty hereby granted.

3. Provided always, that the interest on exchequer bills which will become due and payable on the 12th day of June, 1854, for the preceding year shall be chargeable with the rate or duty of 7d. only for every 20s. thereof, computed up to and including the 5th day of April, 1854, and with the rate of 1s. 2d. for every 20s. thereof computed from the last-mentioned day up to the 12th day of June, 1854: Provided always, that the interest on exchequer bills which shall become due and payable in June next after the termination of this Act and of the said Act of last Session of Parliament respectively, or of the duties granted by the said Acts respectively, shall be chargeable and shall be assessed up to the day of payment in June, in manner following; that is to say, on the interest computed up to the 5th day of April next immediately preceding with the rate of duty which shall be in force and chargeable under the said Acts respectively on the 5th day of April, and on the interest computed from the said last-mentioned day up to the said day of payment in June with the rate of duty which shall be in force and chargeable as aforesaid from and after the 5th day of April; provided, that if the duties by this and the said other Act respectively granted shall finally cease and deermine on the said 5th day of April, then the aid interest for the whole year up to the said day of payment in June shall be chargeable with the rate of duty in force on the said 5th day of April immediately preceding.

5. And whereas by the said Act of the last Session of Parliament the clerk of the Board of Guardians of every Poor Law Union in Ireland and the collector of general rates in the City of Dublin are respectively required, under a certain penalty for any neglect, to transmit to the Commissioners of Inland Revenue yearly within the period in the said Act mentioned true copies of the last rates made for the relief of the poor, and it is found by experience that the yearly transmission of such copies is for the most part unnecessary: Be it enacted, that copies of the said rates shall be transmitted at such times only as they shall be required by the said Commissioners, and the penalty imposed by the said Act for any neglect to transmit such copies shall attach and be incurred only for any neglect to transmit the same in pursuance of any requisition of the said Commissioners.

6. This Act shall commence and take effect from and after the 5th day of April, 1854, and, together with the duty therein contained, shall continue in force during the present war, and until the 6th day of April next after the ratification of a definite treaty of peace, and no longer: Provided always, that if the ratification of such treaty shall take place at any time before the 6th day of April, 1859, then on and from and after the 6th day of April next after the ratification of such treaty the said increased rate and duty by this Act granted shall cease, and in lieu thereof the several rates and duties granted by the said Act of the last Session of Parliament shall revive and be payable during so much of the respective terms limited by the said last-mentioned Act as shall be then unexpired, as if this Act had not been passed.

7. Provided always, that this Act, and the said rate and duty hereby granted, shall not cease at the time hereinbefore appointed in that behalf with respect to any assessment 4. Provided always, that in any case where, which ought before then to have been made, under or by virtue of the said Act of the last but which shall not have been made and comSession of Parliament, or any Act or Acts there- pleted, nor with respect to any duty which in recited or mentioned, any less rate or duty shall have been assessed and shall then remain than the rate of 7d. for every 20s. of the annual unpaid, nor with respect to any penalty before value or amount of any property, profits, or then incurred, nor with respect to any deducgains would, if this Act and the said other tion of the said duty or any portion thereof auAct of the present Session had not been passed, thorised by law to be made out of any rent, have been chargeable in the present year, or interest, or other annual payment, nor with rewhere any relief or abatement or deduction is spect to any penalty for refusing to allow any by any such Act or Acts as aforesaid directed such deduction, although such refusal may be to be given, made, or allowed at or after any after the time appointed as aforesaid, nor with rate in such Act or Acts specified or mentioned, respect to the assessment of the interest on exthen and in every such case the rate of duty, chequer bills becoming due in the month of or of such relief, abatement, or deduction, to June next after the time appointed for the be charged, given, made and allowed respec- ceasing of the said duty; but all the powers tively under this Act, shall be in the same pro-and provisions of this Act, and of the several portion to the rate or duty of 1s. 2d. for every Acts herein mentioned or referred to, shall 20s granted by this Act as the rate of duty, re- continue in force for making and completing lief, abatement, and deduction respectively all such assessments as aforesaid, and for levywhich in this present year would have been ing and recovering the duties so assessed or to chargeable, or given, made, or allowed in the be assessed, and all arrears of such duties, and like cases respectively under the said Act of the also for re-assessing the same in default of paylast ast Session, bears to the rate or duty of 7d. ment, and for making and allowing such de

Frauds' Prevention Bill.—Judgments Execution, &c., Bill.—New Stamps' Bill.

duction as aforesaid, and for the suing for, ad- | JUDGMENTS EXECUTION, &c., BILL judging, and recovering any penalty which shall have been or may be incurred.

A CORRESPONDENT at Manchester has called our attention to the 14th clause of this Bill, by which deeds made for several valuable considerations are to be chargeable in respect of each, that is, where a conveyance is partly in consideration of an annual sum and partly in consideration of a sum of money or stock, the deed is to be chargeable with the ad valorem duty in respect of each consideration. Our correspondent apprehends that this may give the authorities at Somerset House a power of requiring a larger duty than at present, on conveyances effected according to the practice prevailing at Manchester, where the considerar tion consists of a chief rent. We have not heard that the Manchester Law Association,

Warwick Assize Bill.-Review: Tudor's Treatise on the Contract of Partnership. usually most attentive to proposed alterations in what mode those codes were framed and in the Law affecting their district, has inter- to what extent their framers were indebted fered; and we presume, therefore, that the ap- to Pothier,-"Honour to whom honour is prehension of our correspondent cannot be due."

A Treatise on the Contract of Partnership, by Pothier: with the Civil Code and Code of Commerce relating to that subject, in the same order. Translated from the of management, nor be employed in the busi"The partner en commandite can do no act French, with Notes referring to the De-ness of the partnership, even under a power of cisions of the English Courts. By OWEN attorney. İb. 27. DAVIES TUDOR, of the Middle Temple, Esq., Barrister-at-Law. London: Butterworths. Pp. 144.

THE recent discussions on the Law of Partnership, and particularly the subject of "limited liability," have excited so much public attention, that the present work must be deemed peculiarly appropriate. Mr. Tudor observes, that the Treatise of Pothier has often been cited in our Courts and referred to by our text-writers, and the principal object of the translator, by adding to tion of the powers confided to them. They do "The directors are only liable for the execu the notes the French Civil and Commercial not contract by reason of their management Code upon this subject, has been to show any personal or joint and several obligation