to stand in this position for six consecutive bours,"after which he is allowed to rest for six hours, and is then again cuffed for six consecutive hours. This is repeated daily during such period as may be pregoribed by the warden."

Another mode of punishment is the stralt jacket. This punishment consists of placing the convict in a jacket made of heavy, strong canvas, cut so as to fit the body and shoulders of the wearer, along tbe edges of which there is a row of strong eyelets. The jacket extends from tbe throat down to and below the knees. On the inside there are two loops, or places where the hands of the wearer are placed, so that tba banda rest upon and in front of the upper portion of the Jegs. The jacket is placed upon the convict; he is then laid down upon his face, and the jacket, by means of a quarter-inch rope through the eyelets on the edge thereof, is laced upon the body. The jacket by these means may be laced up tight enough to inflict great physical pain, and even death, by impeding breatbing, and pressure on the heart and kidneys. The convict is kept in the jacket ecob a longth of time as is necessary in the discretion of the warden, in no caso exceeding six bours, consecutively, in any one day. This is repeated each day until the punishment inflicted by the judgment of the warden bas been complied with.

The committee And that under the present management of the prieons the number of punishments in this class has been greatly reduced. At San Quentin in 1905 there were 270 men put in the strait jacket, but last year the number fell to nineteen; but, as the Call observes, the power to inflict physical torture still remains vested in the wardens, and its ugo must depend on the varying dynamics of the official temperament.

Honourable Orion M. Barler graduated from the Albano Law Scbool in 1882. Ho practised law in his native State of Vermont. · la 1886-1887 he was State's attorney of Bennington county. He sub. sequently served in both branohes of the State Legislature and as State railroad commissioner and State auditor. . He was a member of the oommission appointed to revise the Vermont statutes, and chair. man of the special tax commission and of the special commission to prepare and publish_a digest of the Vermont Reports. He was appointed to the Beach of the Court of Customs Appeals in Jan. 1910.

Honourable George E. Martin was born at Lancaster, Ohio, on the 23rd Nov. 1857. He was educated at Wittenberg College, Spriog. field, Ohio, and attended lectures for two years at Heidelberg University, Germany. From 1882 to 1904 he practised law in Obio. In the latter year be was elected to the Common Pleas Bench. He ser ved in that position for six years and was re-elected without opposition in Nov. 1910 for a second term. He was appointed by Governor Harris in 1908 as a member of the Ohio Tas Commission, for the reform of the tax laws of Obio.

In Feb. 1911 he was appointed by President Taft as an associate judge of the Court of Customs Appeals, in the place of Judge William H. Hunt, transferred to the Court of Commerce.

GENERAL INTELLIGENCE.

THE COMMERCE COURT.. On the 18th June 19 10 the Interstate Commerce Act was amended by the creation of a “Commeroe Court" with jurisdiction to enforce orders of the latestate Commerce Commission, except those involving the payment of money ; to hear cases brought to enjoin or set aside orders of the commission; to hear cases of rebating brought under the Elkios law and mandamus proceedings arising under seot. 20 or seot. 23 of the Interstate Commerce Law. The powers of this court remain onaltered under the New Judicial Codo.

The Act establishing the tribunal provided for the appointment of five additional circuit judges by the President, who were to constitute the court, no two of whom were to be appointed from the same judicial circuit. The President was further required to desigoate in the first appointments the term of years during which the judges appointed should serve on the Commerce Court. After being relieved from that service, they are to be assigned to work on the circuits as circuit judges, and their successors are to be designated by the Chiet Justice of the Supreme Court.

como

THE NEW CUSTOMS APPEALS AND COMMERCE

(U.S.) COURTS.

(By the EDITOR of Case and Comment.) The Court of Customs Appeals was created in the Tariff Aot of the ith, Aug. 1909, and made the court of final appeal in all controversies , over the classification of imported goods. It consists of a presiding jadga and four associate judges. The court is continued by the provisions of the new Judicial Code, which vary only slightly from the organio Act which instituted the court. This tribunal has now been in operation about a year, and its first volume of reports is in the press.

QUESTIONS CONSIDERED BY THE COURT. The Tariff Aot imposes a specified duty on certain articles ; but many things of which the Act makes no mention are continually • tewy imported. It is upon these things that the Customs Court boust pass and determine in what class they shall be put and #bat duty they shall pay. The problems which before this tribunal are of great interest to the commercial world, although many of the questions presented sound odd enough. “Is a ben a bird ? “Is dried duck prepared meat ? “Are hair tolls or •rats,' made of wire framework oovered with wool, dutiable 83 woollin goods ?"_are among the infinite variety of queries which the Customs Court must answer. Its decision is conclusive of the question for all time-or until a new tariff law is passed.

Questions of valuation are determined by the appraisers or are settled definitely on appeal to the general appraisers, and do not reach the Court of Customs Appeals.

THE JUDGES OF THE COURT. The presiding judge of the Court of Customs Appeals is tho Honourable Robert M. Montgomery, who, prior to bis appointment, was a justice of the Supreme Court of Michigan. Judge Mootgomery is a native of that State, having been born at Eaton Rapids on the 12th May 1849. He was admitted to the Bar in 1870 and practised bis , profession at Pentwater, and later at Grand Rapids. He was elected prosecuting attorney in 1874, and served as assistant United Siates district attorney in 1887. For ten years prior to his elevation to the Bench of the Supreme Court he was circuit judge of Kent county.

Honourable Marion De Vries was born ' near Woodbridge, San Joaquin county, California, on the 15th Aug. 1865. He is a graduate of the San Joaquin Valley College and of the Law Department of the

Coiversity of Michigan. Ho practised law at Stookton, California, , from 1889 to 1900; was assistant district attorney of San Joaquin county from 1893 to 1897, and was elected a member of the Fifty. fifth and Fifty-sixth Congresses. In 1900 he became a member of the board of United States General Appraisers, New York, and served in that position uotil appointed a member of the Customs Court. Judge De Vries is the only one of the five judges who had enjoyed previous experience as an appraiser.

Honourable James Francis Smith was born in San Francisco on the 28th Jan. 1859. He is a graduate of the Santa Clara College and of the Hastings' Law School. He was admitted to the Bar in 1881. As colonel of ibe First California Regiment. U.S.V., he participated in the first expedition to the Philippines, where he made a brilliant military record. He became brigadier-general, U.S.V., on the 24th April 1899. In 1901 be was chosen associate justice of the . Supreme Court of the Philippine Islands, and was subsequently a i member of the Pbilippine Commission and Secretary of Public Instruc. tion. From the 2015 Sept. 1906 until the 11th Nov. 1909 he was Governor General of the Philippine Islands. He was appointed-to the Beach of the Customs Court in Jan. 1910.

THE COMMERCE COURT JUDGES. Honourable Martin A. Knapp has been a member of the Interstate Commerce Commission since 1891, when he was appointed a member of that body, by President Benjamin Harrison. He is sixty.eeven years old, and is a native of New York. After his graduation from Wesleyan University in Connecticut he went to Syracuse, New York, where be entered public life as corporation counsel for the city of Syracuse. That city has been his home ever since, though since 1891 much of his time bas been spent in Washington. His term on the Interstate Commerce Commission, to which he was appointed by Harrison, expired_in 1897, a few days before Grover Cleveland left the White House. One of the last official acts of that Democratic President was to reappoint Mr. Knapp to the commission. He was twice reappointed by President Roosevelt, in 1892 and 1898. He has been chairman of the commission since 1898, and thereby became ex officio member of the National Board of Mediation under the Erdman Act, and participated in numerous negotiations for the settlement of railway labour disputes. He was appointed by President Tast, in Dec. 1910, an additional circuit judge of the Unitei States, and designated to serve for five years in the Commerce Court, and resigned from the commission to assume the duties of presiding judge of that court on the 31st Dec. 1910. Under an amendment of the Erd man law he was appointed to the Board of Mediation by President Taft for two years from the 4th March 1911.

Honourable Robert W. Archbald has had a long distinguished career on the Bench, arriving at his present position of district judge in the middle district of Pennsylvania after sixteen years' experience in State courts.

He was born at Carbondale, Pennsylvania, on the 10th Sept. 1848, and in 1871 was graduated from Yale with the degree of A.B. He went to Soranton and studied law in the office of Hand and Post, being admitted to the Bar about two years later. He practised law in Scranton until 1884, when be was elected additional law judge. H served in this ospacity for three years, and in 1888 he was appointed presiding judge of the forty-fiftb judicial district of Pennsylvania.

lo 1901 he resigned this post to accept an appointment as district judge of the newly created middle district of Pennsylvania, where he remained despite a tender in 1909 of a place on the United States circuit bench in the third circuit.

On the 12th Dec. 1910 he was nominated by President Taft as additional circuit judge, under the Act of Congress creating the Commerce Court, and assigned to duty in that court for the term of four yeare, being sworn in on the 1st Feb. following.

Honourable William H. Hunt is a native of Louisiana, although for the last twenty-five years he has been closely identified with the public and official life of Montana. He was a member of the class of 1878 of Yale, but bis graduation was prevented by ill health. How. ever, in 1896, he was given an honorary A.M. by Yale. His first official position in Montana also included Idaho in bis jurisdiction ai collector of customs. That was from 1881 to 1885. Then he was elected Attorney-General of Montana, a position which be held three years. He was a member of the Montana Constitutional Convention and was an important influence in the making of that Sta'e': fundam:ntal law. He eer ved in the Legislature of his State in 1889, and was made judge of the first judicial district of the State in the close of that year. He served in that court until 1894, when he was made a980ciate justice of the Supreme Court of Montana, where he served until 1900. la April of that year he was appointed by President McKinley Secretary of the island of Porto Rico, and was first President of the Executive Council, and assisted in the establishment of civil govern. ment in that island. In Aug. 1901 he was appointed Gorernor, of Porto Rico.

Judge Hunt held the position of United States district judge of Montana from 1904 to 1910. He was a ppointed associate justice of tbe ['nited States Customs Court in Dec. 1909, and assisted in the organisation of that court. In Dec 1910, he was appointed loited States circuit judge, and designated to serve upon the United States Commerce Court for the period of three years.

Honourable John E. Carland was born at Oswego, New York, on the 11th Dec. 1853, and graduated from the Law Department of the Aon Arbor. Michigan, University in 1875. After spending two years in a law office at Detroit, Michigan, he in 1877 moved to Bismarck, North Dakota, where he practised law and held various positions until April 1839, when he resigned as Associate justice of the Supreme Court of Dikota territory. He was a member of the constitutional convention tbat framed the constitution of North Dakota, and after completing his work as a member of the conventioa be took up his residence in Sioux Falle. On the 31st Aug. 1896 he was appointed by President Cieveland United States distriot judge for South Dakota, which position be held until the 12th Dec. 1910, when he was appointed United States cirouit judge and designated to serve for two years on the Commerce Court.

Honourable Julian W. Mack, while perhaps best known for his work as head of the juvenilo court in Chicago, is koown throughout the United States as a man whose elevation to the Beach has not put nim out of touch with the important movements, civic, political, and social, of the day.

He was born in San Francisco on the 19th July 1866, aod received his education in the public schools of Cincinnati, Harvard University, and the Universities of Berlio' and Leipsic. - In 1890 be was admitted to the Bar, and began & career that has been marked by steadily increasing importance in legal affairs.

From 1895 to 1902 he was Professor of Lew in Northwestern Toiversity, and since 1902 he has occupied a similar position at the University of Chicago.

lo 1903 he was elected to the circuit court of Cook couoty for a six year torm. He had served as a Civil Service Commissioner from Jan to May 1903. La 1909 he was re-elected to the circuit court, which position he held until his appointment as additional l'nited States circuit judge. By the President's designation be is to serve on the Commerce Court for a term of one year.

are placed in their resp?ctive places and give us four very useful fixed points.

We then look for all the pieces which have only 000 clean cut side, and divide them into four groups according to whether the cut edge is on top or at the bottom or the left or right sides. This is as a rule not difficult owing to the writing generally found on the paper: These lateral pieces are placed in position, using the corner pieces for guidance, and with luck an entire frame is obtained into which the remaining pieces are filled in after some adjustment. Tbis done the pieces are gummed on tho plate of glass or the tracing cloth, one after the other in the order in which they lie, commencing at the top left-hand corner, care being taken to bring the various edges as close together as possible.

While this is being done it must be remembered that the tears ara bardly ever perpendicular to the surface of the paper, but are generally directed towards the right on the upper surface of the paper and the left on the lower surface, thus forming an oblique surface of separation. Ia thie case the edges must be exactly slipped in, one under the other. The pieces should, therefore, be only partially gummed at first, and only when the piece which has to be slipped under the first is in position abould they be finally gummed down. Never gum to a nontransparent plate even when there is nothing on the back of the paper, for in some cases the inquiry may turn on the question of why there is nothing on the back.

There is another method, wbicb, however, requires much more pains. In this process we use perfectly clean (by preference distilled) water, with which the fragments are carefully moistened before beiog brought to the right position on a glass plate. They stick with water smoothly and securely to the plate. When this is done, then a second glass plate is laid on the paper of exactly the same size as the glass plate underneatb, so that the paper is inclosed between two glass plates. Then follows a thorough dryiog, the plates not being touched until the water between them is evaporated. Gentle warmtb will assist when one goes carefully to work. The plates are then safely and hermetically bound together with pasted slips of soft tough paper. This is the method used by the director of the Court Library in Vienna, Professor Karabacek, to preserve valuable papyrus recorda.

If the paper in question has been written with copying ink, care must be taken pot to moisten the paper. In that cage naturally no good oopy can be obtained.

Whos the paper has been submitted to certain prooesses rendering it illegible, recourso must be bad to photography; this never fails to assist us. A sbeet of paper was exbibited at the Chicago Exhibition of 1893, the writing on which had been made quito illegible by rubbing and mastication, side by side with the photograph of the same sheet. The undecipherable traces left co the paper besame perfectly legible in the photograpb.

The following cage will show how important is the piecing together of torn pa per :

One morning a peasant, an old man of considerable means, came before the investigating officer aod declared that he had been sbot the night before. Ho narrated how he had started from a place called Št. and bad followed the main road through the village of J. with the object of proceeding to G. Wbile passing before a roadside crogs, near a forest, a man advanced and demanded of bim bis money and watob at the mouth of a revolver. The peasant bad turned aray, wbereu pon the highwayman spatched his watch and at the same time tired. The bullet entered his right ear, tbe robber pada off, and the peasant remained for a considerable time beside the cross in a state of unconsciousness. On coming to his sen898 be returned to the village of J. to seek the asesistance of the doctor of that place. The latter dressed the wound and sent him in a carriage to the hospital. The medical examination revealed a bolo produced by a bullet extending from the ear towards the buccal cavity. The peasant having given an exact description of the author of the crime, police were sent out to arrest him, and the investigating officer went off to tho scene of the occurrence.

He was then most astonished to notice that the large pool of blood produced while the peasant lay wounded and uoconscious on the ground was situated in the turf bobind the cross, wbicb was a large stone one, whereas the road where the attack was eaid to have taken place passed in front of the cross. This circumstance induced the investigating officer, who had no other clue, to ropass along the road traversed by the peasant wbile going to the doctor and take the precaution of being accompanied by a police officer.

Hero was found the only clue which might ena ble some light to be thrown on the concomitant circumstances. When close to J. the investigating officer noticed some small pieces of torn paper behind a heap of stones. The largest of these pieces bore the words to live." The paper thus seemed to be important, and a search was made for all the pieces of paper. This was by no means easy, the wind having scattered them over a field of stubble. Fortunately the school children turned up on the road and gave willing aid in the search on being promised a kreatzer (2.pies) for each piece of paper. Since the police had arrested two lads on suspicion of the crime, and the injured peasant was on his deathbed, it was necessary to establish with all haste what connection, if any, these pieces of paper bad with the case. Half a night's work sufficed to arrange and join the pieces on a glass plate. The contents established that the peasant, overwhelmed by a lawsuit be bad just lost, and being, besides, in a bad state of health, bad made up his miud to do away with himself ; he bado farewell to his wife, by whom he had had no children, leaving hər bis property, and named as heirs two illegitimate song. On this writing being shown to him the old peasant made a complete confession, stating that he had fired the shot himself bobind the cross

VALUE OF NEW COURTS. The creation of these new courts was opposed by some on the ground that cases of all kiods ought to go through the same legal procedure, and that an expert court is an anomaly in American juris. prudence. But these objectors forget that this is an age of specialisa tion; in other worde, an age of mastery. The specialist is ever in demand. Why was dot President Taft absolutely logical when he carried the application of this theory to the courts ?

The judges whose duty it is! to specialise in customs cases have acquired an intimate technical familiarity with tariff problems which will permit of moro equitable decisions-decisions which go to the foot of the matter. They will safeguard both the national revenues and the exact rights of importers.

*. The Commerce Court,” said Judge Landis, “will have more to do with the peace and order of society as we know it than any other court in the United States, except, the Supreme Court of the United Statee." The judges of this court are experts in dealing with the commeroial issues growing out of our constantly multiplying commerce laws. The duty imposed upon them, of compelling just treatment of and by the great rommon carriers, which have been such important factors in the marvellous development of the country, 13 one of primary importance. The greatest justice which is humanly possible will characterise their decisions, because knowledge is power.

These two new courts will relieve the overburdened Supreme Court of no inconsiderable portion of its work. Their establishment will be pointed to by future historians as marking a decided epoch in the sdministration of Federal law, and as one of the crowding acts of President Tast's administration.

PIECING TOGETHER TORN PAPER. STYLE as this kind of work appears, yet it no less offers numerous difficulties and is often very awkwardly carried out. An investigating oficer often receives torn pieces of paper of small size, not infrequently of the utmost importance when pieced together. For this parpose we procure a plate of glass, or better still somo tracing cloth of good quality and transparency stretched on a board and fastened 'with four drawing pine. The pieces of paper are then set out, prefer#bly on a dark background, and we first try to distinguish the back from the front of the paper, by noting, eg., whether one side is written on and the other not, or one side is darker than the other. If possible, the pieces of paper are all placed the same sido up. We then look for those pieces which have two clean cut sides and wbich recoggarily form the corners of the sheet. On these being found they

but on coming to bie eenges had regretted bis act and referred to the doctor at J. for assistance. On the way there be had taken care to tear up and throw away the letter of farewell be had previously written, which was to take the place of a will. He died shortly after bis confession. The reconstructed document not only gave the two lads who had been arrested their liberty, but also assured the two EODS of the peasant, who had never been recognised, a considerable fortube.

In conclusion it may be remarked that one can save paper in a bad condition if one moisteng it with a solution to be obtained from dealers in pbotograpbio articles. Important papers are often much crumpled, also, wben kept in damp, dirty places or found near burial grounds or in water, full ot baoteria, which soon lead to decay. If each papers are muob handed about between lawyers and witneskes, unfolded, smoothed out and folded up again, they soon become upreadable and only an expert can handle them. Treatment makes the paper strong, colid, and proof against bacteria ; in short, 80 far as regarde ordinary bandling, almost indestructible - From Criminal Investigation, by Dr. Hans Gross.

New SOUTHERN RUBBER COMPANY LIYITED.-Petition for winding-up to be.

heard June 27, at Royal Courts of Justice. Rose-Innes, Son, and Crick, Billiter-sg-bldgs, E.C., sols. for pet. Notices of appearance by

June 26. NATIONAL FOOTBALLERS CLUB LIMITED.-Petition for winding-up to be

heard June 27, at Royal Courts of Justice. Beckingsale, Greenwood, Tucker, and Cross, by F. Greenwood, 34, Copthall-av, E.C., sols.

for pet. Notices of appearance by June 26. North LEVANT AND GEEVOR LIMITED.-Creditors to send in, by July 11,

to E. J. Andrews, 3, London-wall-bldgs, E.C. North NILE VALLEY LIMITED.-Creditors to send in, by July 14, to R. H.

Walker,. 63, Coleman-st, E.C. NUEVA ESPERANZA GOLD MINES LIMITED.--Creditors 'to send in, by

July 31, to H. P. Creasey, 10, Finsbury-sq, E.C. PIKE, BERWICK, AND KING LIMITED.-Petition for winding-up to be heard

June 27, at Royal Courts of Justice. Eccles, Hertslet, and Co., 3, Verulam-bldgs, Gray's-inn, W.C., sols. for pets. Notices of appear.

ance by June 26. QUEENBOROUGH PRIVATE HOTEL LIMITED.-Creditors to send in, by

June 26, to J. A. Tinling, 69, Terminus-rd, Eastbourne. SPARVELL AND Co. LIMITED.-Petition for winding-up to be heard June 29,

at Sur y County Court, Godalming, at 11.30. Lovell and White, 1,

Snow-hill, E.C., sols, for pets. Notices of appearance by June 28. SILENT” AUTOMOBILE SYNDICATE LIMITED.-Creditors to send in, by

July 17, to R. Nye, 6, Old Jewry, E.C.

APPOINTMENT UNDER THE LIMITED PARTNERSHIP ACT

1907 AND THE COMPANIES (CONSOLIDATION) ACT 1908. W. J. SHERIFF AND Co. (Limited Partnership).-Petition for winding-up

to be heard June 27, at Royal Courts of Justice. Bennett and Ferris, 68. Coleman-st, E.C., agents for Bray and Price, Leicester, sols, for pets. Notices of appearance by June 26.

CREDITORS UNDER ESTATES IN CHANCERY.

LAST DAY OP PROOFS. BOTTOMLEY (William Henry), Bradford. July 12; E. G. Rawnsley, af

Rawnsley and Peacock, sols., Bradford. July 19; Swinfen Eady

and Neville, JJ., at 12. CARNEGIE (Robert Ferrier), 19, Langham-st. July 18; W. A. Bright, it

Alfred Bright and Sons, sols., 15, George-st, Mansion House.

July 25; Eve, J., at 12. Dixon (Edwin John), Highgate-rd. June 28; R. Smyth, of W. R. Smith

and Smyth, sols., 133, Aldersgate-st, E.C. July 12; Master J. Chitty,

Room 700, Royal Courts of Justice, at 12. JENKINS (Rees)., Spitalfields. July 17; W. Harrison, sol., 1, Raymond

bldgs, Gray's-inn. July 21; Warrington and Parker, JJ., at 12.30, Kerr (Robert Moffatt), Halifax. July 19; J. Clarkson, sol., Halifax.

July 26; Judge in Chambers, Room 706, Royal Courts of Justice, at 11.30.

UNDEVELOPED LAND DUTY. We have received the following for publication with a view to the elocidation of the question raised :

[Copy.) 5, Pierpoint-street, Worcester, 10th June 1911. Land Values—Undeveloped Land Duty, Worcester 1. Sir,-My client A. B. has handed me your letter to him of the 30tb'ult. The land in respect of which this duty is charged formerly belonged to C. D., of the city of Worcester, solicitor. He conveyed it to my client on the 10th Jan. 1910. On the 3.d March 1911 my client was applied to for undeveloped land duty, amounting to +2 198, 9d., for the year ending the 31st March 1910, and for the like amount for the year ending the 31st March 1911. He took the ground that he was not liable for the whole of the duty in respect of the first year, seeing he had only held the land for a portion of it-namely, from the 10th Jan. to the 31st March-and that C. D. should be applied to for the duty accrued due prior to that date. There is no question but that for the purpose of collection my client is liable to the Commissioners of Ioland Revenue for the duty on the land ; but that does not touch the question as between my client and C. D. C. D. takes the ground that the person who owned the land at the date of the passing of tbe Act is liable for all duty which had accrued due prior to that date, even though during part of that time the land belonged to some other person. I shall be glad to know whether in the opinion of tbe commissioners there is anything to justify this unnatural interpretation of its effect, and whether to the com. missioners' knowledge the point bas previously arisen in practice and any decision come to upon it. In case you are still unable to satisfy my client upon the poiot, I propose to publish this letter in the Law TIMES with a view to arriviog at a solution to the question.-I am, Sir, Your obedient servant, EUSTACE ROBERTS.

The Secretary, loland Revenue, Somerset House, London, W.C.

371, U.L.D., 1911.--Ioland Revenue, Somerset House, London, W.C., 16th June 1911.-Sir,-Undeveloped Land Duty-Worcester I. -With reference 10 your letter of the 10th inst., I am directed by the Commissioners of Ioland Revenue to state that they are unable to express any opinion on the question raised therein, which is one for settlement between the parties concerned.--I am, Sir, Your obedient servant, P. THOMPSON, Assistant Seoretary.-E. Roberts, Eeq.

HEIRS-AT-LAW AND NEXT OF KIN. SLACK (Thomas Lancaster Swinbank), a son of Isaac Slack, or, if he.

Cied since Feb. 10, 1905, his legal personal representatives claiming urder an inquiry made in the matter of the estate of William Cheesbrough, of Langwathby, Cumberland, to come in, by Oct. 18, at chambers of Swinien Eady, J. Hearing Nov. 1, at 12, at said chambers.

CREDITORS UNDER 22 & 23 VICT. C. 35.

LAST DAY OF CLAIM AND TO W110 PARTICULARS TO BE SENT. ATTFIELD (Professor John, F.R.S.), Watford. July 17; Camp, Ellis, and

Co., Watford. BEETON (Mary Ann), Glemsford. July 1; Thomas Bates and Wells, Sud

bury. CARTER (Frances), Liverpool. July 15; Batesons, Warr, and Wimshurst,

Liverpool. CONNOP (Mary Dixon). Elnothington, Hollingbourne. July 26; Penning

ton and Son, 64, Lincoln's-inn-fids, W.C. CLEGG (Ann), Cronkeyshaw, Rochdale. July 15; Standring, Taylor, anil

Co., Rochdale. CLARK (Charles), Wolverhampton. July 17; Fowler, Langley, and

Wright, Wolverhampton. CROFTON (Fanny Emelia), Cheltenham. July 29; Winterbotham,

Gurney, and Co., Cheltenham. Evans (Mary Elizabeth), Acocks Green. July 23; Winterbotham,

Gurney, and Co., Cheltenham. FRETWELL (Albert Edward), East Southsea. July 13; Triggs, Turner,

and Hart, Guildford. FEARNLEY (Caroline). Bushey Heath. July 17; Camp, Ellis, and Co.,

Watford. Farmer (Caroline Eliza), Kingston. July 15; Sherwood, Baker, and

Hart, Kingston-on-Thames. HOLMES (Andrew), Eccleshill. July 29; Gaunt, Hines, and Bottomley,

Bredford. Hobson (Joe), Sheffield. July 29; Clegg and Sons, Sheffield. HAGUE (Frances), Haughton. July 20; E. Ashley and T. Hopkinson,

at the office of G. F. Drinkwater, Hyde. HART (Alfred Ernest), Goddington, Chelsfield. July 10; W. G. Weller,

High-st, Bromley. Hale (Mary Jane), Weston-super-Mare. July 17; J. H. and F. W. Bere,

Weston-super-Mare. JCHNSON (Benjamin), Hathersage and Sheffield. July 20; J. Broughton

Kesteven, Sheffield. JOLLIFFE (Anne), Little Waltham. July 16; Duffield and Son, Chelms

ford. Louis (Adolph Henry). Brook Green. July 22; d. Upton, Legal and!

General-chmbrs, 9. Fleet-st. E.C. LAMB (William), Lewisham. Aug. 1; Laytons, 29, Budge-row, Cannon

st, E.C. LAURENCE (Clara Theodora Emily), Sundridge. Sevenoaks. July 7;

Grover. Humphreys, and Son, 4, King's Bench-walk, Temple, EC. LAWMAN (Samuel), Lambeth. July 14; E. and J. Mote, 1, South-n,

Gray’s-inn, W.C. MARK (Herbert), trading as Hawes and Gillett. High-st. Camden Town.

July 17; Bid:lle, Thorne, Weisford, and Sidgwick, 22, Aldermanbury,

EC. MOORE (Thomas), Thringstone. July 1; Sharp and Lancaster, Coalville. MARSDEN (Sarah), Elland, Upper Edge. July 9; Barber and Jessop,

Brighouse. METCALFE (Isabella), West Hartlepool. July 20; Edmundson and

Gowland. Mashem, R.S.O.. Yorks. PIERREPOINT (John Thomas), East Finchley. July 31; H. B. Wedlake,

Bank-chmbrs, Finsbury Park, N. PALK (Rheece Williams), Edgbaston. July 17; Foster and Co., Birming

ham. Pillitt (Mary Ann), Rochdale. July 15; Standring, Taylor, and Co.,

Rochdale. PENSON (Maria Ley). Plymouth. Aug. 1: E. E. Gard, Devonport. Root (John), Westcliff-on-Sea, and Fenchu h-st, E July 25; Sasten

and Son, 11, Queen Victoria-st. E.C. ROGERS (Frances Matilda), Heavitree. July 15; J. and S. P. Pope,

Exeter. REVE (James William), Bassett. 'July 28; H. B. Worrell and Son, 60,

Ccle:nan-st, E.C.

APPOINTMENTS UNDER THE JOINT STOCK

WINDING-UP ACTS. NOTICES OF APPEARANCE AT HEARING HUST REACH THE SOLICITORS BY 6 P.M. Os Tue

DATE GIVEN, UNLESS OTHERWISE STATED. AMERICAN Film Trading COMPANY LIMITED.--Petition for winding-up to

be heard June 27, at Royal Courts of Justice, H. Crafter and Co., Vernon House, Sicilian-av. Bloomsbury-94, W.C., sols. to pet.

Notices of appearance by June 26. BENJAMIN THORNTON LIMITED.-Creditors to send in, by July 7. to R. T.

Heselton, 9, Market-st, Bradford. Watson, Son, and Smith, Brad

ford, sols. for liquidator. CREDIT BANK LIMITED.-Petition for winding-up to be heard June 27, at

Royal Courts of Justice. Hargreaves and Joblin, 7, Stone-bldgs,

Lincoln's-inn, W.C., sols. for pet. Notices of appearance by June 26. FYLDE VACUUM CLEANERS LIMITED.--Petition for winding-up to be heard

June 27, at Preston County Court, at 10. Ascroft, Maw, and

Shimeld, Oldham, sols. for pets. Notices of appearance by June 26. FORMOSA SUGAR AND DEVELOPMENT COMPANY LIMITED.---Creditors to send

in, by June 28. to J. E. D. Parker, 5, Harrington-st, Liverpool.

H. Shakespeare Badger, Liverpool, sol. GUARANTEED PUBLIC WORKS COMPANY LIMITED.-Petition for winding-up

to be heard June 27, at Royal Courts of Justice. McKenna and Co., 31 to 34, Basinghall-st, E.C., sols. for pets. Notices of appearance

by June 26. LA MARTONA Rubber Estates LIMITED.-Creditors to send in, by July 3, to

J. G. Coldwelde, 348, Winchester Houee. Old Broad-st. Mills, Curry, and Gaskell; 11, Queen Victoria-st, E.C., sols, for liquidator.

Sata (Isabella), Upper Brook-st; K. FICUSO, Wilts; Davant-v;

and Bournemouth. Aug. 1, Chester, Broome, and Grittithus, 36,

Bedford-row. SIT! William),' Margate. July 12; Medium, Tyor, and Barrow, 12.

Bloomsbury-sq. SillITOE (Kate Harriet), Great Yarmouth. July 10; Holder and Wood,

). Cheapside, E.C. Szubas (Launcelot Henlock Ascough), Middle Temple-la, MidllTimple.

July 10; Lon-dale and Everidg. , Adam-st. Adelphi, W.C. Suh (lara), Newcastle-upon-Tyne, July 24; H. Benson, Nowcast!).

unon-Tyne. SLTON KARR (Walter Scott). 67, Lownde3-30. July 15; G. Gordon, 37,

Golden-sq, W. STAILSCHMIDT (Ernest Edwin), Devonshiro-mans. Great Portland-st, W.

July 21; Druces and Atlee, 10. Billiter-39, E.C. STEAD (Margaret), Burley-in-Wharfedale. July 22; Edmundson and

Cowland, Masham, R.S.O., Yorks. SHCPHERD (John), West Hartlepool. July 13; H. W. Bell, West ilartlo.

pool. SHENCER (William), Beverley. Aug. 1; Crust, Todd, Mills, and Sons,

Beverley. TIXXER (John Hamnet), Newport, Barnstaple. Aug. 31; A. E. Hopper,

Brnstaple. TUENEP. Edwin), King's Heath. July 17; Adcock and Simmons, Bir

mingham. THOMPSON (Georgiana Mary), Crosby. July 31; Eskriggo and Roby,

Liverpool. TITOLARSH (John Frederic). Iparich. July 12; W. E. Kersay, 1p3wich. UITING (Elizabeth). Whitwick. July 16. ( F. Bailey, Leicestor. WILDGOOSE (George), Dronfield. Aug. 15: Lucas and Padley. Shemald. WEBRER (Mary Rowe), Clifton, Bristol. July 16; E. J. Harwood and Co.,

Bristol. WORRALL (Emily Anne), Bathampton. July 23; W. Bindloss, Man.

chester Wall (Jolin Ernest), Birmingham, July 31 ; Large and Major, Leaming.

ton Spa. WREX (Jemima). Croydon, July 17: Edridge and Yewnham, Croydon. Wood (John William), Bradford. July 17: G. Bearder. Bradford. WALKIE Col. Inches Campbell), Camberley, July 15; Ramsden and

('o., 85, Gracechurch-st. E.C WATTS (William). Coburg-pl, Bayswatar-rd. July 17; Peacock and

Goddard. 3, South-sa, Gras's-inn, W.C. Willis (David), Cornbill, Ewell, and Hore. July 31; H. and F. Willis,

at the offices of Simpson, Cullingford. Partington, and Holland, 35.

Gracechurch-st. E.C. WEATHERSTON (Joseph). Berwick-upon-Tweed. July 18; the executors, at

the offices of Sanderson and J. K. Weatherhead, Berwick-upon-Tweed.

Mr. James R. Mellor, Senior Master of the Crown Office.
Mr. G. M. Paul, Deputy-Keeper of the Signet in Scotland and president

of the Society of Writers to the Signet. Mr. Charles Henry Major, Chief Justice of the Colony of Fiji, and

Chief Judicial Commissioner of the Western Pacific. Mr. Frederic Mackenzie Maxwell, Chief Justice of the Colony of

Britieb Honduras. Mr. Edwin Arney Speed. Chief Justice of Northern Nigeria. The Hon. James Tennant Molteno, K.C., Speaker of the House of

Assembly of the Union of South Africa. The Hon. Josbus Strange Wiliams, Puisne Judge of the Supreme

Coort, New Zealand. Mr. Adolphe Basile Routhier, Judge of the Vice-Admiralty Court,

Quebec.

Mc, ALGAR HENRY STAFFORD HOWARD, barrister-at-law, bag been appointed Fitzalan Pursuivant of Arms Extraordinary. Mr. Howard was called by the Inner Temple in 1905 and goes the Westera Circuit.

Mr. MARTIN J. Camachó, Assistant to the Attorney-General at Dominica, bas been appointed an Official Member of the Legislative Council of Dominica, and provisionally a Member of the Executive Council of tbat Presidency. " Mr. Camacho was called by the Middle Temple in 1890.

Mr. G. F. R. BROWNING has been appointed District Judge, Matara, Cerlon.

M. C. V. Dyson has been appointed Registrar of the Supremo Court, Penang, Straits Settlements.

Mr. A. P. BOONE bas been appointed Commissioner of Requests and Police Magistrate. Matale.

Mr. Charles LEWIS HARVEY, of Spalding, has been appointed a Commissioner for Oathe. Mr. Hargey was admitted in Jan. 1904.

Mr. HERBERT AMBROSE MATTHEWS, solicitor, of St. Helens and banklin, Isle of Wight, bas been appointed Acting Deputy Coroner for the Isle of Wight. Mr. Matthews was admitted in Dec. 1895.

LAW SOCIETIES.

an

PROMOTIONS AND APPOINTMENTS. lafornatiori intended for publication under the 20 ur leading should reach 114

!ot later than Thursday morning in exhipek, as publication is otherwise

iclayo The following honours have been conferred on the occasion of His Majesty's Coronation :-

EARLDOM OF THE UNITED KINGDON. The Lord Chancellor.

VISCOUNTY OF THE UNITED KINGDOJI,
The Right Hon. A. Akers. Douglas, M.P.

BARON OF THE UNITED KINGDOM.
The Right Hop. Sir Charles Benjamin Bright M•Lare!), Bart.

PRIVY COUNCILLORS.
The Hon. Sir E. Morris. K.C., Prime Minister of Newfoundland.
Sir Frederick Pollock, Bort.
Sir Rufus Daniel Isaacs, K.C., M.P., Attorney General.
Bir. Frederick Edwin Smith, K.C, M.P.

G.C.B.
Sir Courtenay Peregrine Ilbert, K.C.B., K.C.S.I., CIE.

K.C.B.
Mr. James Stewart Davy, C.B., Assistant Secretary, Local Government

Board.
Sir Francis Charles Gore, late! Solicitor, Ioland Revenue.
Sir Robert Hunter, CB., Solicitor, General Post Office.
Sir Charles W. Mathews, Director of Public Prosecutions.
Mr. Jobo Paget Mellor, C.B , Treagury Solicitor.
Dir. Horace Cecil Monro, C.B., Permaneot Secretary, Local Govern.
ment Board.

C.B.
Mr. Alfred H. Dennig, Assistant Treasury Solicitor.
Mr. Ernley R. H. Blackwell, Home Office.

G.C.M.G. The Right Hon. Sir Charles Fitzpatrick, K C.M.G, Chief Justice of Canada.

K.C.M.G. The Hon. Joba Georg Findlay, K.C., LL.D,' Attorney. General,

New Zealand. The Hon. Sir Percival Maitland Laurence, LL.D., Puisse Judge

of the Cape of Good Hope Provincial Division of
Supreme Court of South Africa.

C.M.G.
Mr, Frederick Fitchett, LL.D., M.A., Public Trustee, New Zealand.

K.C.V.O.
Sir Rufus Daniel Isaac8, K.C., M.P.
Sir John Allee brook Simon, K.C., M.P.

M.V.O. (FOURTH CLASS).
Mr. William Francis Fladgate.

KNICHTS. Mr. William Ryland Dent Adkins, K.C., M.P. Mr. James Bell, Town Clerk of the City of London. Mr. Henry J. Johnson, President of the Incorporated Law Society. Mr. W. S. McCormick, LL.D.

THE LAW SOCIETY.

ANNUAL GENERAL MEETING. TAE secretary of the Law Society (Mr. S. P. B. Buckpill) has forwarded to the members, under date the 19th inst., a circular to the effect that the app ual general meeting of tbe society will be held at the society's ball (Chancery.lade entrance) on Friday, the 7th pror., at 2 p.m.

The following are the provisions of by-law 15 as to the business to be transacted at annual general meeting-pamely : “ The business of an annual general meeting shall be the election of president, vice-president, and members of council, as directed by the obarter, and also the election of auditors; the reception of the | accounts submitted by the auditors for approval, the reception of the annual report of the council, and the disposal of business introduced by the council, and of any other matter which may consistently with the charter and by-laws be introduced at such meeting.”

The names of the candidates nominated to fill tbe eleven vacancies in the council, caused by the retirement of ten members in rotation and the death of the late Mr. Richard Pennington, and in the offices of president, vice-president, and auditors, are as follows :

*The Hon. Walter Bernard Louis Barrington (571, Old Broad-street, E.C.), *Messrs. John James Damville Botterell (24, St. Mary Axe, E.C.), *Joba Wreford Budd (24, Austin Friars, E.C.), Alfred Daven. port (48, Chancery.lape, W.C.), *Walter Dowson (19, Surrey.street, Strand, W.C.), Henry Ford (25, Southernbay West, Exeter'. John Roger Burrow Gregory (1, Bedford-row, W.C.), ** Charles Berkeley Maigetts (Huntingdon), Philip Hubert Martineau (2. Raymond-build. ing, Gray's.inp, W.C); *Ernest Fitzjohn Oldham (51, Lincoln's-ion. tields, W.C.), *Sir Albert Kaye Rollit, LL.D , D.C.L., Litt.D. (St. Anne's. hill, near Chertsey-on-Thames, Surrey, and 3, Mipciog-lane. E.C.), and **Frank William Stone (TaabridgeWells).

The candidates marked thus * are retiring members of the council, wa), being eligible, have been nominated for re-election,

The candidates walled thus + are propo-ed in accordance with the heme of nolioation of the Associated Provincial Law Societies Lur:unt 1.) the resolution of ihe Oriery relating to country vacancies, adopted on the 5th July 1907. ks will be Sepu that Messrs. W. E. Foster (Aldersbot), W. W. Paine, and laumas Rawle do not ulter tbem elre, a candidates for relection.

The following bave been proposed as president and vice-president : Mesers. Willian Jobo Humfrye (Hereford) and Charles Leopola Samson (9, New Broad-street, E.C., and Manchester).

The following have been proposed as auditors of the society : Messis. Jobn Stepbens Chappelow, F.C.A. (10, Lincolo's.jon-fields, W.C), Charles Gibbons May (49, Lincoln'g.ion-fields, W.C.', and Arthur Pearce (03, Lincoln's-inn-fields, W.C.).

Axxual PROVINCIAL MEETINO. The secretary has also forwarded to the members, under the same date, a circular to the effect that the council bave accepted an in vila. tion from the Nottingham Incorporated Law Society to hold the provincial meeting this year io Nottingham. It will accordingly be held in that city on Tuesday and Wednesday, the 26th and 27th Sept. next, and the proceedings will, it is expected, be as follows:

Monday, Sept. 25.-- Visitors will arrive in Nottingham, and the vice. president of the Nottingham Incorporated Law Society (Mr. J. J.

the

Spencer) will entertain the members and their friends at a performance to be given at the Theatre Royal, Nottingham.

Tuesday, Sept. 26. Members will meet at the Nottingham University, at 10.30 a.m., when the mayor (Sir Edward H. Fraser) will take the chair, and having welcomed the members attending the meeting will vacate the chair. The president of the Law Society will then deliver his address. This will be followed by the reading and discussion of papers contributed by members of the societo. The meeting will adjourn from 1.30 to 2.30 for luooheon in the Victoria Hall, and will close at 4.30. In the evening there will be the banquet wbich will be held in the Victoria Hall. Tickets will be 259. each inclusive, and must be obtained from the bon, secretaries of the reception committee, the Law Library, St. Peter's Gate, Nottingham, on or before the 10th Sept.

Wednesday, Sept. 27.-The meeting will be resumed at 11 a.m., when the reading and discussion of papers will be continued. The meeting will adjouro for luncheon as on the previous day, and will close at 4.30. Io the afternoon members will be invited by the sheriff of Nottingham (Mr. F. N. Hobson) to a garden party at the Castle. Particulars will be ountained in a detailed programme whiob will be issued.

Thursday, Sept. 28.-The Nottingham Society have arranged two excursione: (1) to the Dukeries; (2) to Belvoir Castle. Particulars will be given in tbe detailed programme. Arrangements are also being made for members to visit publio buildings, worke, and other places of interest in the neighbourhood. Arrangements will also be made for a limited number of gentlemen to play golf at some of the golf links in the neighbourhood. Each member will be entitled to iake a lady to the above entertainments and excursions except the banquet.

Members who propose to attend the meeting are requested to sigoily their intention, on or before the 1st August, to Mr. Arthur Barlow or Mr. T. F. Walker, the bon. Becrotaries of the reception committee, at the Law Library, St. Peter's Gate, Nottingham, stating whether they will be accompanied by ladies. The boo. secretaries will then send them further particolars and information as to hotels.

The council will be glad to receive communications from members willing to read papers at the meeting. Those who contemplate favouring them with a paper are requested to inform Mr. Buckpill the subject of it on or before the 4th Aug. The council will then consider the subjects proposed, and select such as th y consider are the most suitable for diecussion at the meeting, and will intimate their opinion to members in time to enable them to prepare their pa pers. Those members whose papers are not among those Beleoted may, nevertheless, prepare and submit them, and they will be read and discussed should the time at the disposal of the meeting soffice.

Subject to the control of the president of the Law Society, each member atiending the meeting will be at liberty to speak and vote upon any matter under discussion, bnt all resolutions expressive of the opinione of the meeting will be framed in the form of recom. mendations or requests to the council to take the subjects of such resolatione into their consideratiou.

SOLICITORS' BENEVOLENT AssociatioX. The sonual general meeting of the Solicitors' Benevolent Association will be held at the Nottingham University on Wednesday, the 27th Sept., at 10.15 a.m.

BANRS AND THE PROFESSION. I have received from the secretary of one of the leading banks in the kingdom a notice of a meeting to alter the memorandum of association of the company. One of the objects sought to be attained is : “ To act as and to undertake the duties of executors of wills and trustee of wills or settlements ; to act as trustee of deeds or documents securing debentures, debenture stock, or other issues of joint stock or other companies ; to act as trustee for obaritable and other institutions ; and generally to undertake and execute trusts of all kinds (including the office of custodian trustee under the Public Trustee Act 1906) with or without remuneration.” Another large bank bas adopted these powers. I am engaged in winding-ap a large estate, part thereof consisting of shares, debenturer, &o., required to be sold or transferred to beneficiaries. The bank manager informed my client, one of the executors (the probate having been previously sent by me to the bank for registration), that the bank would be pleased to dispose of the shares, &o , without remuneration, and this was done. In the ordinary course I should have transferred these debenturee, sharee, &c., in the usual way. I banks are to become executors of wille and trustees of settlements, the outlook of “the lower branch" of the Profession will become more gloomy than at present. In the smaller provincial towns the jpfluence of a bank manager upon a customer whose deeds are deposited with the baok, and tpe mere suggestion that he should be appointed executor of a will or trustee of a deed, will in most cases suffice to cause the appointment to be made. And when probate is required or legal proceedings become necessary, it is uolikely that local legal a ssistance will be invoked when banks have their own pet solicitors and their own pet counsel. One admires the courage and spontaneity of our medical confrères, who in time of stress have rallied together most unitedly. Would that the Law Society was a better protector of the interests of the Profession! Thirty years' experience has taugbt me that it is useless to look to that body for guidance or protection in anything that affects our vital iaterests.

CINQUANTE-CINC. A THE DAILY CAUSE List.-May I call attention to the inconvenient and muddled way in which the daily cause list is printed ? It is headed, page 1, “Supreme Court of Judicature," and on this page is the list for the two Courts of Appeal. Pages 2, 3, and 4 are beaded • High Court of Justice-Chancery Division,” but at the bottom of page 4 are the cases before the official referees, which are not part of the Chancery business. Pages 5, 6, and 7 are beaded " High Court of Justice-King's Benob Division,” but half of page 7 contains the daily list of the House of Lords and the Privy Council. Page 8 is the list for the Probate, Divorce, and Admiralty Division. No one would look for the House of Lorde and Privy Council cases in tbe middlo of tbe King's Bench list. The daily cause list, in a word, requires to be properly arranged.

R. June 16.

INCOME Tax.-Some time ago the question was raised in your De we pa per whether, having regard to recent legislation alteriog the position of a husband in relation to his wife's property, the liability imposed upon him to bring into account his wife's income for purposes of exemption from or a batement of income tax had not been impliodly done away with and legislation to the contrary impliedly repealed. As returns for the current year are now being prepired, it would be of service to know of any solid authority for such & contention.

H. SYMONDS.

NOTES AND QUERIES. This column is intended for the use of nembers of the Legal Profession, a:

teriore queries from lay correspondents cannot be inseriud. Under 11

circunstances are editorial replies undertaken. Vorm a ins'rted unless the name and address of the writer are sent, nos

ik cessarily for publication, but is a gwarance of bona fidis.

Queries. 11. URBAN COUNCIL-CLERK'S FEE. —I rrcently wrote to the clerk of an urban distriot coupoil, making the usual io quiries on the purchase of land as to whether the adjoining roads had been taken over by the autborities, and whether there were any outstanding claims for roadmaking charges. When replying, the clerk (who is a solicitor) desired us to send him a fee of 53. for his letter. Is there any precedent for such fee being demanded ?

Z.

CORRESPONDENCE. This department being open 10 free discussion on all Professional topics, the

Editor does not hold bimself responsible for any opinions or statements contained in ito LOMBROSO MEMORIAL.-Efforts are being made to collect funds for the purpose of erecting a suitable monument to honour the memory of the late Professor Cesare Lombroso, at his native place, Verona, Italy. Tbe oeptral committee is at Rome, and consists of distioguished Italian scientists and others. Committees have been formed in many other countries also. It is thought that there are a number of people in this country wbo would like to contribute a small amount to suob a good object, and we have been asked to remit any funds collected for the purpose to the central committee at Rome. The following gentlemen bave allowed their names to be put on the English committee : Sir Jobo Tweedy, LL.D., F.R C.S., &c., president of the Medico. Legal Society ; Mr. H. Havelock Ellis, the well-known author ; Rev. Dr. W. D. Morrison, author of Crime and its Causes, &c. ; Dr. H. Eden Paul, translator of Professor Kurella's Biographical Sketch of Lombroso; and Dr. W. A. Brend, hop. secretary of the MedicoLegal Society. To those who have taken any interest in the great Bubject of crime and its treatment, the name of Lombroso is a house. hold word. Although bis views were not accepted in their entirety by scientists, yet be did a great lifo's work, and his writings on crime and criminals bave had a world-wide influence. Subscriptions will be gratefully received by Dr. Brend, secretary of the Medioo-Legal Society of London, 11, Chandos-street, W., or by myeelf, and forwarded to the central committee at Rome. JAMES SCOTT.

Royal Societies Club, 53, St. James'-street, W.

DAYS IN THE COUNTRY.-On behalf of the 700 poor children of Rosemary Ragged Schools, situated in a terribly poor district where most families occupy but one room, we make our siz tieth annual Appeal. It is their only opportunity of breatbing fresh air. Extra donations urgently needed, and will be gratefully acknowledged by

FREDERICK WARMAN, Hon. Superintendent. 101, Bighbury New Park, N.

Answers. (Q. 8.) FINANCE (1909-10) Act 1910 - INCREMENT VALUE Duty.-Replying to the query of " Execators” in your issue of the 10th inet., under sect. 4 (1) of the Act A.'s executors as "the transferors " clearly the persons liable to pay increment value duty (if any) arising on the sale of the leaseholds, and they should have, before paying over the residue of the proceeds of sale, either (a) got the provisional valuation settled and any duty assessed by the commissioner 8—and I have found them willing to expedite matters in a manner not usual with Government departments—or (b) obtained an indemnity from the mortgagor, or (c) retained a portion of the surplus proceeds of sale until the question is settled. Even now I should advise them to get an undertaking from the mortgagor, and without this they should not distribute A.'s estate.

J. W. K.

COPNALL ON LOCOMOTITES ON HIGHWATE-Post 8vo., price 38. 60. -HORACE Cox, “ Law Times" Office, Bread z's buildings, E.C.(ADVT.)