untiring labours of the clerks that they were enabled to carry on their business.

Mr. E. M. Pollock, K.C., M.P., in returning thanks, said that the Profession was of English growth and flourished in no other country in the partioular form wbich it took in this. It was entirely independent of the State; it had its roots deep in our history and in our Constitution, and it had an honest desire to do its best for all who sought its aid. Indeed, one of the remarkable facts about the Profession was its flexibility and its versatility. It had great traditions to conserve, great duties to perform, and he felt sure that its members were inspired with the desire to do their best on behalf of their clients.

Mr. Holman Gregory, K.C., proposed the health of “The Chairman," whom he spoke of as deservedly the most popular man in the Temple.

The Attorney-General having returned thanks, Mr. J. J. Parfitt, K.C., proposed the toast of "The Trustees and Honorary Stewards,” referring to the loss the society had sustained since the last anniversary festival by the death of Sir John Hollams and the retirement of Sir George Lewis and Mr. Justice Eldon Bankee, the trustees. Fortunately, the society had been able to secure as pew trustees Mr. Bourcbier F. Hawkeley, Sir Homewood Crawford, and Mr. R. B. D. Acland, K.C.

Mr. Bourcbier F. Hawksley (senior trustee) responded. He said that it was very gratifying that the Government scheme had been received by all parties in the House of Commons with so much satisfaction. He agreed with what the Attorney-General bad said as to the assistance the scheme would be to societies such as this; but the society wouid be none the less lavish in its expenditur in support of those who required help in the Profession, and it was most gratifying to know that the help given was not confined exclusively to its members, but was extended to those who from a variety of causes bad not been able to join the society.

The final toast was “The Ladies,” proposed by Mr. M. Nicholls, Mr. A. P. Profumo responding.

The string band of the Scots Guards played during dinner, and afterwards an excellent programme of vooal music was supplied under the direction of Mr. Alfred Smythson, who was also the accompanist, by Mies Christine Bywater, Miss Kate Rooney, and Messrs. Gwyone Davies and T. F. Kinniburgh.

sum

Clause 8. The new Rules of Court should make provision for notice of the holding of such additional courts, as the toree months' notice required by Order I., r. !, would be inapplicab'e.

Člause 13. The committee suggest that it would be in the public interest to provide that the depositions might be taken before the registrar as well as before an examiner or commissioner, as the witness would probably be residing in the district of the County Court from which the appeal came.

Clause 14. The committee suggest after “court” in line 14 the words “in such manner as may be prescribed by County Court Rules.” There should be a time limit.

Clause 17 (2). “ In any court” in line 41 means, it is presumed, in any County Court. Is this clear !

Clause 19 (2). The committee think that in the public interest it is desira ble that the office of registrar should be filled by a solicitor only. The keeping of the acoounts and the rest of the administrative work are such as can be best undertaken by solicitors. There is no dearth of solicitors competent to discharge the judicial and administrative duties that are now and are proposed to be intrusted to registrars. The office of County Court registrar is one of the few for which solicitors are exclusively eligible, and it wou'd be unfair to them and agaiost the interest of the public to throw the appointment open to members of the Bar.

Clause 19 (4). This appears to be unnecessary, as clause 32 (3) repeals the parts of the eections of the Acte repealed by this clause.

Clause 23. This clause the committee think might work great hardship. A witnese, who has received or been tendered a sufficient to cover bis travelling expenses only, would be bound to attend, but would have no summary means of enforcing his claim for an allowance for his attendance if he were not called as a witness. Again, a witness who had been brought, say 100 miles for 83. 4d., refuses to be sword until the proper allowance for his attendance ia paid ; this is fixed at 253., and the party summoning the witness bas not the money. It is saggested that sect. 111 should not be altered except that the opportunity might be taken of making it clear that 'expenses on the prescribed scale of allowanoes” means travelling ez penses plus an allowance for the attendance the witness not. JARO tban the minimum amount prescribed by the scale.

Clause 25. It is suggested that this clause should be limited to judgment debts in respect of which an order for payment is made other than by instalments, otherwise the clause would necessitate very troublesome calculations of interest for the accuracy of whioh the registrar would presumably be responsible.

Clause 26. The committee think that the provisions of this clause should be limited to cases exceeding £50. They suggest it might be better to omit the words “ if the court 80 directs," and substitute the words “ unless the court shall otherwise direct.” It will be necessary to make provision with reference to the registrar's duties as to registration, as, if the judgment debt is paid direct by one party to the other, the registrar will not know whether the judgment has been satisfied. The committee suggest the following clause :

Addendum to clause 26. Where the court directs money to be

80 paid (or,, if the clause is altered as suggested, Where no direction as to payment of the money is given), the judgment shall not be registered pursuant to seot. 183 of the principal Act unless and until the parties entitled to the benefit of tho judgment give notice to the registrar that the

same remains unsatisfied. Claude 27. The oommitteo suggest that the Rules of Court should provide that the notice to be given should be accompanied by a certificate of the judgment or order relied on.

Clause 30 (1). The committee venture to suggest that & County Court registrar should be added to the Rule Committee. It seems å pity that the latter committee should not avail itself of the experienco of the officers who have most to do with the administration. It is suggested that the clause should be amended by providing that_the committee should include four persons to be appointed by the Lord Chancellor, of whom one should be a County Court registrar.

Clause 30 (3) (c). Power should be taken to make Rules of Court for referring such questions to the registrar as well as to an officia) referee of the High Court if it be thought that the present power of reference is not sufficient for this purpose.

Clause 31 (2). The power of making such orders as mentioned in this clause should be conferred on tbe registrar as well as on the judge. In courts which only sit onoe in two months or once or twice a month trouble and inconvenience will be caused by limiting the power to the judge only, and will involve applications at one court relative to proceedings pending in another court which alwaye cause much correspondence and inconvenience.

Clause 32 (3) and Schedule. The committee suggest that the Court of Probate Act 1858, B. 10, should be added to the schedule. See olause 2 of the Bill.

The committee venture to suggest that a clause should be introduoed into the Bill for the protection of sheriffs' officers and high bailiffs levying execution on goods which are subsequently claimed under a hire purchase agreement, and they approve of the clause suggested by the committee appointed by the Board of Trade to inquire into the bankruptoy law and its administration, pars. 159 and 160 of the report, of which the following is a copy : “A sheriff, high bailiff, or other officer charged with the execution of a writ or other process, or any person acting on bis authority who under ad execution seizos and sells goods which are held by the judgment debtor under a bire-purchase agreement and parts with the proceeds of sale pursuant to the directions in the wiit or process, without

:

ASSOCIATION OF COUNTY COURT REGISTRARS. REPORT OF THE COMMITTEE ON THE COUNTY COURTS BILL 1911. TøE committee having considered the Bill desire to support it, subject to the following observations :

Clausel. The committee approve of the proposal to confer unlimited jurisdiotion upon County Courts subject to the prescribed right of removal ; but with respect to sub-clause (5) they think that the County Court judge should have power to refuse to allow a defendant to avail himself of a counter-claim if, in his opinion, it cannot be conveniently disposed of in the pending action or ought not to be allowed. Such a power is vested in the High Court by Order XIX.,

Clause 4. The committee think that the proposal extending too jurisdiction of the registrars is a beneficial one ; it would no doubt reliore the work of the judges to a very large extent, and the committee think it would be popular with the suitors. If, however, registrars are to undertake a large part of the work and responsibility of the judges, the committee think they ought to be remunerated for it; this observation applies to registrars who are paid by fixed salaries as well as to registrars

who are paid by fees. The committee suggest that it would be beneficial and a publio convenience that registrars should be given power to deal with actions commenced under sect. 138 of the principal Act where, as frequently happens, the defendant does not appear or appears and consents to an order. Suob a provision would be partioularly useful in futare if, as is contemplated by clause 7, the judge does not attend every court. At the present time there is a considerable difference of practice in the various courts ; in some courts registrars deal with these cases, in others all aotions commenced under this section are dealt with by the judge.

Clause 5. The committee approve the principle of default som. mondes being dealt with by Rules of Court. It is assumed that the rules will prescribe a procedure similar to that contained in sect. 2 of the Bills of Exchange Act. It would afford a useful and much needed remedy for recovering debts as to which there is no substantial defence. Bat there is no valid reason for limiting default summonses to cases exceeding £5, and the existing right of issuing a default summons, where the sum claimed is for goods sold to be dealt with in the way of trade, should be preserved. That right is very largely and properly used by creditors who, through their agents or travellers, Bell to small tradesmen. The necessity of personal service is a Bufficient protection to the defendant. As an alternativo proposal the committee suggest that, if it is considered that the new procedure would be too drastic in aotions for debts not exceediog £5, the existing default Bummons procedure should be continued with respect to such actions. This would involve the amendment instead of the repeal of sect. 86 of the principal Act. The importance of the proposed alteration will be seen from the annexed table showing the large proportion, from 48 to 65 per cent in the different courts, of default summonses issued at ihe present time for sums not exceeding £5; incidentally the alteration would mean a very heavy loss in foes.

r. 3.

knowleige of a claim to the goods or proceeds by the person from wbom they are held, shall not, except as provided in the Bankruptcy Acts, be liable to an action for damages for the seizure of the goods or the sale thereof, or for parting with the proceeds of sale ; provided that nothing herein contained shall affect any liability of the credi or at whose instance the execution is issued to pay the proceeds of the sale of the goods, or the value of the goode, to any claimant who is entitled thereto." Table Showing Number of Default Summonses issued in the under.

mentioned Courts for the Three Months ended the 31st March 1911.

6. That the fact that the clerk of the peace has previously acted a prosecuting solicitor at petty sessions must inevitably create in th minds of appellants a suspicion of bias, prejudice, or unfairness contrary to the high standard and long established traditions o English justice.

7. That your memorialists find from inquiries addressed by them to the various clerks of the peace for boroughs having separate quarter sessions, that it is not the general practice that they should combine the offices of clerk of the peace and prosecuting solicitor i at petty sessions, and that such a combination of offices is generally considered highly undesirable, and contrary to the general policy of the law.

8. That the objections set forth in this memorial cannot be removed by the clerk of the peace delegating to an assistant solicitor in his own office, or to some other solicitor at quarter sessione, the conduct of any cases in which he has already acted as prosecutor at petty sesions.

9. That your memorialists most respectfully submit that if Mr. Lavg Coath be given the conduct of police prosecutions, as is contemplated, he should not continue to hold the office of clerk of the peace.

And your memorialists will ever pray, &c.
Signed on behalf of the society this 8th day of May 1911.

DAVID SELINE, President.
Thos. WM. JAMES, Vice-President.
EDWIN Davies, Secretary,
JAS. C. Woods,
RICHD. JENKINS,
C. W. SLATER,

Committee.
J. JONES LEWIS,
ALEX. W. ANDREW,
W. E. HARRIS,

2.

UNITED LAW SOCIETY. A DEBATE was held at the Ioner Temple Lecture Hall on Monday the 8th inst. Mr. S. E. Redfern moved “That the case He Whit. field ; Hill v. Mathie (103 L. T. Rep. 878; (1911) 1 Ch. 310) was wrongly decided." Mr. T. Jameson opposed. The motion was lost by three votes.

LAW ASSOCIATION. The usual monthly meeting of the directors was held at the Law Society's Hall on Thursday, the 4th iost., Mr. F. W. Emery being in the chair. The other directors present were Mr. Chandler, Mr. Gardiner, Mr. Richardson, Mr. Woodhouse, and Mr. A. H. Morton for the secretary. The sum of £65 was yoted for the relief of severa necessitous cases, one life member and one annual subscriber were elected, and other general business transacted.

SWANSEA AND NEATH,

Re PROSECUTING SOLICITOR FOR SWANSEA. . IN 1897 the Watch Committee of the Swansea Corporation appointed a solicitor to undertake prosecutions on behalf of the police of the borough. His duties were to conduct police proseoutions at the police.court and to instruct counsel in cases committed to the Court of Quarter Sessions for the county borough of Swansea, and in support of appeals to that court from the police-court. At the end of 1910 the town clerk of Swansea, who was also clerk of the peace for the borough, resigned both appointments, and Mr. Lang Coath wag in February last appointed by the Swansea Corporation town clerk in his place. Later--namely, in April last-Mr. Lang Coath was also appointed clerk of the peace for the borough. Previous to his appointment as clerk of the peace, a special committee, consisting of some members of the corporation, were appointed for the purpose of rearranging the staff io the office of the town clerk, and on the 19th April the committee presented a report to the town council, and, among other matters, they recommended that the duties of the prosecuting solicitor should be transferred to the town clerk's depart. ment, and that the prosecuting solicitor should be notified to that effect. This report was adopted by the town council on that day without com. ment. The matter having been brought to the notice of the Swadges and Neath Incorporated Law Society, their committee met and decided, in the intereste of the Profession, to present a memorial to the Swaonea Town Council, protesting against the clerk of the peace also actiog a i prosecuting solioitor in the police court in cases which might eventually yo to the Court of Quarter Sessions either for trial or by way of appeal, and also to his acting as proseouting solicitor and instructing counsel in casos tried in the Court of Quarter Sessions. The grounds of objection are fully set out in the memorial. On Monday, the 10th inst., a meeting of the members of the society was held, and, after considering the question, the memorial was adopted, and copies of the same were directed to be sent to the members of the town council in time for consideration at the next monthly council meeting on the 17th inst.

The following is the text of the memorial :To the Mayor, Aldermen, and Councillors of the County Borough of

Swansea.—I'he Memorial of the Incorporated Law Society of

Swansea and Neatb. SHEWETH :

1. That they learn it is intended by your council to give the conduct of police prosecutions at the county borough petty sessions to Mr. Lang Coath, the recently appointed clerk of the peace of the county borough quarter sessions.

2. That Mr. Lang Coath, as clerk of the peace, is the taxing master of the court, and in that capacity would bave to tax his own bills of costs, as well as the costs of litigants against whom he had appeared as prosecutiog solicitor, which would not only be anomalous, but barmful to the public weal in creating a suspicion of unfairness,

3. That the clerk of the peace is an officer of the Court of Quarter Sessions, and it is part of his duty to summon jurors for the trial of cases at such court, and when so called upon to assist the recorder with advice.

4. That a considerable number of the cases tried at petty sessions, especially those connected with the Licensing Acts and betting and gaming prosecutions, form the subject of appeal to the quarter sessions, . and it is obvious that at quarter sessione an officer of that court cannot, with propriety, act directly or indirectly in any cases in wbich he bae at petty sessions appeared as prosecuting solicitor.

5. That it is of paramount importance to the public that the administration of justice should be not only pure, but above suspicion.

SOCIETY OF CITY AND BOROUGH CLERKS OF THE

PEACE. The nineteenth annual meeting was held at Maidstone on the 3rd inst., Mr. Day (Maidstone), president, in the chair. Numerous points of practice were discussed. The following officers were eleoted for the ensuing year : President, Mr. Barker (Grimsby); vice-president, Mr. Stallard (Worcester); treasurer, Mr. Copson Peake (Leeds); bon. sec., Mr. Ogden (Manchester); committee, Mr. Binney (Sheffield), Mr. Brevitt (Wolverhampton), Mr. Daigoan (Waleall), Mr. Harris (Nottingham), Mr. Routlidge (Pontefract), and Dr. Woodhouse (Hull).

SOLICITORS' BENEVOLENT ASSOCIATION. THE usual monthly meeting of the board of directors was held at the Liw Society's Hall, Chancery-lane, London, on the 10th inst. Mr. Maurice A. Tweedje in the chair. The other directors present were Messrs. W. C. Blandy (Reading), S. P. B. Bucknill, A. Daven. port, H. Falton (Salisbury). C. Goddard, W. H. Gray, J. R. B. Gregory, Samuel Harris (Leicester), L. W. North Hickley, H. J. JobnBon, J. F. N. Lawrence, C. G. May, A Copson Peake (Leeds), W. A. Sharpe, R. S. Taylor, R. W. Tweedie, W. M. Waltere, and Thos. Gill (aeoretary). A sum of £335 was distributed in grants of relief, thirty. five new members were admitted, and other general business was transacted.

ASPINALL'S MARITIME LAW REPORTS (New Series).-Containing all the Decisions in the Admiralty Courts of England and Ireland, and in all the Superior Courts, with Notes by the Editor. Parts, price 6s. 6d., will be sent free by post to subscribers.-HORACE Cox, “Law Times” Office, Windsor House, Bream's-buildings, E.C.-[Apvt.)

COUNTY COURTS, EQUITY, AND BANKRUPTCY CASES.–Published quarterly, price 4s., post free. Comprising the Decisions in Law and Equity, administered in the County Courts; the Appeals from the County Courts; the Judgments in Important Cases decided in the County Courts; and all the Cases in Bankruptcy in all the Courts. HORACE Cox, County Courts Chronicle" 'Office, Windsor House, Bream's-buildings, E.C.-[ADVT.)

CORRESPONDENCE, This department being open to free discussion on all Professional toplea, the

Editor does not hold himsell responsible for any opinions or statementa

contained in it King's BENCH DIVISION.-In connection with the letter of "' County Court Judge

in your last issue, complaining that only five out of the thirteen King's Bench jadges available were announced to sit on Saturday, it is interesting to observe from the list of County Court sittings on another page of tbe same issue that apparently only ten County Court sittings will be beld next Saturday, although on the other days of the week the number varies from thirty.nine on Monday to fifty.oue on Thursday. Of the ten judges sitting, only six would appear to be bolding courts on all six days of the week, the remaining four eitting on three, four, or five days only. From this it would seem that the experience of the majority of County Court judges agrees with that of the High Court judges, that Saturday sittings are inconvenient to and un popular with the public, both litigants and jurymen.

J. B. May 10.

between Mr. Buckley and Mr. Chandler. At p 650 of Buckley ain Companies, 9th edit., the editor E&58 : “ For the purposes of the Apportionment Act & dividend declared after the death must be apportioned as between corpus and the tenant for life," and cites Re Oppenheimer (1907) 1 Ch. 399). By the Apportion ment Act, s. 5, dividends “shall be deemed to bare accrued by equal daily increment during and within the period for or in respect of which the payment of the same revenue shall be declared or expressed to be made.” Ms. Chandler's view is in accordance with Re Oppenheimer and Re Lysaght (1898) 1 Ch. 115). But in the latter the Apportionment Act was heid to have been excluded by the testator under sect. 7 and not to apply.

CHARLES S. HockIN.

LAW STUDENTS' JOURNAL. To SECRETARIES.-Reports of meetings should reach the office not later than first

post Thursday morning to ensure insertion in the current number.

NOTES AND QUERIES. This column is intended for the use of members of the Legal Profession and

Thereiore queries from lay correspondents cannot be inserted. Under bo

circumstances are editorial replies undertaken. None are inserted unless the name and address of the writer are sent, not

necessarily for publication, but as a guarantee of bona fides.

Queries. 4 GOLF CLUB_INLAND REVENUE LICENCES.-Is a golf club liable in resp:ct of a greenkeeper to take out a male servant licence ? G. P.

Answers. (Q. 22:) PUBLIC HEALTH Acr 1875, s. 23.-It seems clear that the authority cannot under this section compel the connection of a drain with a sewer which is more than 100ft, from the site of the house to be drained: (see The Law relating to Sewers and Draino, by Macmorran and Willis, p. 191). Under sect. 15 of the Act it is the duty of the authority to provide such sewers as may be necessary for effectually draining their district; but, in the case of a street not being a highway repairable by the inhabitants at large, they can recover the cost of sewering from the frontagers under sect. 150. As to the proviso at the end of sect. 23, the power thereby given of construoting a new lower at the expense of owners arises only where, in the opinion of the authority, that course would be less expensive than

causing the drains of two or more houses to empty into an existing Bewer pursuant to this section”-i.e., clearly (as it seems to me) an existiog sewer within 100ft. The position, therefore, as I submit, is as follows: A. cannot be compelled to drain into the existing sewer upless and until it is brought to within 100ft. of the houses, nor can he be compelled, under sect. 23, to bear any part of the cost of constructing a new sewer. But, assuming that the street is not a highway repairable by the inba bitants at large, then, under sect. 150, he will be liable, as the owner of premises a butting on the street, foc a proportion of the cost of sewering it.

J. B. R. C.

CALLS TO THE BAR.
The following were called to the Bar on Wednesday :-

LINCOLN'S.INN.-T. M. Chalmers (certificate of honour C.L.E. Easter, 1911), Balliol Coll., Oxford, B.A. ; G. Stone (certificate of bonoor C.L.E. Easter, 1911), sometime sobolar and prizeman of Gopville and Caius Coll., Camb, B.A., LL.B.; Sarojbhusan Ghosh (certificate of honour C.L.E, Easter, 1911), Caloutta Univ., B.A., B.L., a Vakil of the High Court; D. Shearme, Trio. Coll., Camb., B.A. ; J. C. Mackenzie, Exeter Coll., Oxford : J. F. H. Harper, Oriel Coll., Oxford, Law School honoure, B.A. ; H. H. W. Lydall, Merton Coll., Oxford, B A.; Aroon Kumar Sinba, Worcester Coll, Oxford ; J. F. Wilkes, Trin. Coll, Camb., M.A. ; Dhirendra Nath Roy, Wadham Coll., Oxford ; Mirza Abdul Karim Tabirkai, Punjab Univ, B.A. ; W. E. David. Devis, Worcester Coll., Orlo:d, M.A.; W. Dhar, Cbrist's Coll., Camb.; D. D. Robertson ; P. G E Gide, Avocat à la Cour d'Appel de Paris; Udbaram Bherumal Cbaodiramani; R. L. Campbell, Edin. Univ., M.A. ; J. A. Hughee, Univ. of Wales, B A.; Pirojsha Nasarvanji Daruvala, London Univ. and Bombay Univ., B.A., LL.B. (a Vakil of the High Court).

INNER TEMPLE.-B. L. A. O'Malley, B.A. Camb. ; E. E. S. B. Atherley-Jones, Oxford; W. G. G. Leveson. Gower, M.A., Oxford ; R. R. Mohan, B.A., Camb.; A M. LA W Bon Johnston, B.A., Camb.; W. M. Heald, M.A., Camb. ; S. M. Bose, B.A., Oxford; B. R. Jaokson, LL.B., Camb. ; D. C. R. Stuart, B.A., LL.B., Camb.; J. F. Eastwood, B.A., Camb.; D. N. Campbell, B A., Camb.; H. J. Fuller, B.A., Oxford; . D. Livingstone, B.A., Camb ; G. F. Dickinson, M A., Camb. ; F. S. Thomson, B.A., Camb ; E. W. Brightman, B.A., Camb.; S. Worthington, B.A., Oxford; P. K. Hod 3800, B.A., Oxford ; J. Forrest, B A., Oxford ; V. Williams, B.A., Oxford ; G. Grossmann, B.A., Oxford ; H. M. Woodhouse, B.A., Oxford ; and J. C. Arnold, B.A., LL.B., Camb.

MIDDLE TEMPLE.-J. W. Potter, R. S. Grabam, C. Corfield, M.R.C.S., L.R.C.P., Ebrabin Hashim Moosajee, Jaykrishna Hiralab Majmudar, R. H. M. Hande, Mukbbain Singh Malik, B.A., LL.B., Dowping Coll., Camb.; E. Badin, H. M, Clarke, B.A., Clare Coll., Camb.; Syed Jafer Hoeain, G. G. Hancock, C. F. Steyn, R. D. Thompson, M.A., . Camb. ; J. P. Eddy, F. A. E Brouard, Jebangir Sorabji Khergam vala, B A., LL.M., and A. F. Clemente.

GRAY'S-INN.-Sheriar Nusserwanji Doongaji, B.A., Fitzwilliam Hall, Camb., BA, Bombay Univ.; J. R. T. Baboneau; Vishvanath Gappat Dalvi, Foundation Scholar and B.A., St. John's Coll, Camb., B.A., Bombay Univ. ; Nai Chitra, Siamese Government Sobolar ; Mohamed Ismail; Moung Kyaw Htoon; V. St. C. Mackenzie, B.A., Trin. Coll., Dublio, a member of the Irish Bar ; S. McG. Grier. Resident in the Political Service of Northern Nigeria.

(Q 3.) SOLICITOR-Costs—CASE WANTED. — The case required is apparently Gundry v. Sainsbury (102 L. T. Rep. 440; (1910) 1 K. B. 645), where it was held that if there is an agreement between plaintiff and his solicitor that plaintiff shall pay no costs, the successful plaintiff cannot recover costs from defendant.

J. W. S. I think the case referred to by your correspondent is that of Clare v. Joseph, decided in the first instance in the Divisional Court by Justices Darling and Ridley on appeal from the decision of the County Court judge of Southwark (95 L. T. Rep. 197), and subsequently reversed by the Court of Appeal (96 L T. Rep. 770). Your correepoodent will also find the decision in the first supplement to the Liws of Eagland, p. 5.

W. P. R. (Q 32.) APPORTIONMENT OF INCOME. -“ Subscriber," in LAW TIMES of the 15th April, put the case of a Great Western Railway dividend paid the 27th Feb. 1911 for the half-year ending the 318t Deo. 1910, the tenant for life of the stock having died on the 23rd Dec. 1910. It is clear from the Apportionment Act 1870, s. 5, that apportiou ment has to be made according to “ the period for or in respect of wbich the payment of the same revenue (i.e., dividend) sball be declared.” The life tenant is consequently entitled to the dividend for the balfyear to the 23rd Dec., when he died. I bave already referred to Stracban's Digest of the Law of Trust Accounts 1911; where at p. 154, under “Apportionment of Dividends," the whole subject is, as stated in the preface, fully discussed. The observations of “ Dissatisfied,” in your issue of the 6th jost., are not easy to follow, but if he will refer to p. 159 of Strachan's book, and the case cited by him, he will probablg find his query answered.

CHAS, JONES, Author of Solicitor's Clerk,” &c. The view expressed in Buckley on Companies, quoted by “ Dieeatiefied in the Law TIMEs of last week, has reference to pay. ments out of accumulated profits of past years which the editor is considering. That this is so is clear from reading the cases referred to in the footnotes. On the point raised by “Subscriber' Law T:MES of the 15th April, there is no difference of opinion

THE LAW SOCIETY.

HONOURS EXAMINATION.—MARCH. THE names of the solicitors to whom the candidates served uder articles of clerkship are printed in parentheses.

At the examination for honours of candidates for admission on the roll of solicitors of the Supreme Court, the examination committee recommended the following as being entitled to honorary distinction :

» in the

THE GAZETTES.

James Thorovgood Peet, LL.R. Liverpool (Mr. O. W. Owen, of the Orm of Mossrs.

Lightbound, Owen, and Molver of Liverpool). William Elmslie Wilkinson (Mr. Toomas Howard Eag ull and Mr. Albert Charles

Crase both of London). The council of the Law Society have awarded the following prize of books: To Mr. Harries, the John Mackrell Prize, value about £9 ; and have given class certificates to the candidates in the second and third clagges.

Forty-six candidates give notice for the eximination.

Professional Partnerships Dissolbur.

GAZETTE, MAY 5. CLAYTON, HENRY THOMAS SEYMOUR, and WILSON, CHARLES, solicitors,

Ashton-under-Lyne and Manchester, under style of John Clayton, Son, and Wilson, March 1. Debts by H. T. S. Clayton, who will continue at the old addresses under style of John Clayton and Son,

C. Wilson will practise under his own name at Ashton-under-Lyne. HODDING, MATTHIAS THOMAS; Jones, CHARLES PHILIP; and CLARK, ALBERT.

solicitors, St. Albans. Dec. 31, 1910. Debts by M. T. Hodding and A. Clark, who will continue the business under the style of Hodding

and Clark. Moxon, John, and LEAN, FREDERICK J., solicitors, Cardiff. April 30.

LINCULN’S-INN. In commemoration of the Coronation of His Majesty King George V. late Treasurer of the Ino, the Masters of the Bench have adopted a, Boheme for the application until further order of a sum not exceeding 400 guineay per annum in promoting the practice among the junior membere of the society of reading in barristers' chamberg.

The scheme is intended to come into force in Trinity Term next.

Students of the society who sball then have passed their Final Examination and barristers of the society who shall then be under two years' standing at the Bar will be eligible for the benefits provided by the scheme, but it is a condition that they should intend to practise in England.

LEGAL OBITUARY,

Mr. WALTER PAYNE Gepp, head of the firm of Mesere. Gepp and Sons, solicitors, died at Chelmsford on Tuesday. aged seventy three. His firm for many years, as acting Under-Sheriffs for Essex, bave had cbarge of executions at Chelmsford Prison and of all Parliamentary elections in the county. Mc. Gepp was educated at Merton College, Oxford, and was admitted in 1867. He was registrar of the Arch. deacopries of St. Albans, Colchester, and Essex ; clerk to the Com. mittee of Visitors to the Essex County Asylum, steward for Sir Henry Mildmay of the Manors of Cholmsford, Moulsham, and Burnham, and clerk to the Foulness Sewers Commissioners. He was once Mayor of Chelmsford.

Mr. Louis Diston Powles, Probate Registrar of Norwich, died at Lowestoft on the 6th inst., aged sixty.eight. Mr. Powles was the youngest son of Jobo Diston Powles, an early friend of Lord Beacons. field. He was educated at Harrow and Pembroke College, Oxford, and was called by the Inner Temple in 1866. When at the Bar be wrote or edited books on probate and divorco. He was also at one time proprietor of a weekly journal of light literature and gossip. In 1886 he was appointed stipendiary aod cirouit justice in the Babamus, but shortly after arriving in the West Indies he tried a case which excited much public interest, and in taking part in the discussion out of court he made some most unfortunate observations wbich led to his resignation. Returning to England, he practised at the Bar, reported, and acted as revising barrister, ultimately accepting the District Probateship of Norwich. Mr. Poules married in 1868 Catherine, second daughter of Admital Sir Henry Prescott, G.C.B., who was allied by marriage to the family of the Ducs de Bouillon, Princes of Bourbon.

Bankrupts.
THE BANKRUPTCY ACTS 1883 AND 1890.
RECEIVING ORDERS.

GAZETTE, MAY 5.
To surrender at the High Court of Justice, in Bankruptcy.
ADAMS, HENRY, Langton-rd. North Brixton, oilman. May 1.
BAYLY, WILLIAM E., Cranley.pl, South Kensington. May 2.
CASEMORE, JAMES (trading as Casemore and Sons), Victoria-rd, Kilburn,

builder. May 3. DALBY, JOHN, Hampton-rd, Leytonstone, clerk. May 3. Hart, JOHN, Shaftesbury-rd, Hammersmith, accounts clerk. May 1. KASSINGER, JOHN HERMAN, late Saint Leonards-st, Bromley-by-Bow,

baker. May 3. LEVY. JOSEPH (trading as J. G. Pollett and Co.), late Minories, hosier.

May 3. Paillips, RACHEL (trading as F. A. Phillips), London-wall, furniture

dealer, widow. May 1. Rowson, CECIL, Tooley-st, produce agent. May 1. Walk 2. HARRY, late Park-pl, St. James', Westminster. May 1.

To surrender at their respective District Courts. Alton. REGINALD ALTON TIJOU, late Llandaff, captain in the Royal Field

Artillery. Ct. Salisbury. May 2. BAILEY, WALTER JOHN, Coventry, toolmaker. Ct. Coventry. May 2. Bott Percy, Burton-on-Trent, temperance hotel keeper. Ct. Burton-on

Trent. May 3. BATTEN, ROBERT Edwin, Llanrwst, innkeeper. Ct. Portmadoc and

Festiniog. May 3. Cooper, WILLIAM_John, Bradford, painter. Ct. Bradford. May 2. CREED, ANNIE ELIZA, Weston-super-Mare, widow. Ct. Bridgwater.

May 3. CAMERON, Jonx MCLEOD (in the petition described as J. M. Rood

Cameron), Lindfield. Ct. Brighton. May 3. COATES, JOHN WILLIAM FALCONER, Boroughbridge, boot dealer. Ct. Yo:k.

May 1. DUNFORD. HARRY, Mirfield. saddler: Ct. Dersbury, May 3. EPHGRAVE, Eli, Bushey, baker. Ct. St. Albans. May 3. FODEN, ALLEN, Stechford, baker. Ct. Birmingham. May 3. FRIEND, FRANCIS LAUNCELOT TEMPLE, Reading, gentleman. Ct. Reading.

April 29. GRIFFIN, CLIFTON BEnbow, Rochester, cement engineer. Ct. Rochuster.

May 2. GORDON, Ellis, Kingston-upon-Hull, cabinet maker. Ct. Kingston-upon.

Hull. May 3. GEE, JAMES Edwin, Wood Green, inventor. Ct. Edmonton. May 1. HOPKINS. WILLIAM, late A berkenfig, mason. Ct. Pontypridd, Ystrady.

fodwg, and Porth. May 3. HEDGES, FREDERICK (trading as Allen Evans), North Finchley, builder.

Ct. Barnet. May 2. KEELING, ARTHUR, Sutton-in-Ashfield, builder. Ct. Nottingham. May 1. LAWTON, WILLIAN HARVEY, Glossop schoolmaster. Ct. Ashton-under

Lyne. April 28. Phillips, Thomas GWILYM, Llanelly, builder. Ct. Carmarthen. May 1. ROGERS, WALTER MOORE, Bristol, fruiterer. Ct. Bristol. May 2. RANBY, JAMES WILLIAM, Rotherham, chip potato vendor. Ct. Sheffield.

May 3. SHEPHARD. FREDERICK CHARLES, Great Grimsby, glass merchant. Ct.

Great Grimsby. May 2. Selye, Tom Eagles, Highworth, seedsman. Ct. Swindon May 3. TARLING, FREDERICK, Southend-on-Sea, greengrocer. Ct. Chelinsford.

May 1 Woods, ERNEST SAMUEL, Gorleston, builder. Ct. Great Yarmouth.

May 2 WILLIAMS, THOMAS GRIFFITH, Ystalyfera, grocer. Ct. Neath and Aler. May 2.

GAZETTE, MAY 9. To surrender at the High Court of Justice, in Bankruptcy. Dopson. CHARLES W., late Tanner-st, Bermondsey, manufacturer of

Cacmentium. May 5.
GILLMAN, BENNETT MARK (trading as Frank Gillman and Co.), Hoxton-st,

kite manufacturer. May 5.
A. MILLER AND SON3, Mile End-rd. May 4.
ROBERTS, Evan, Queensdale-rd, Notting Hill, dairyman. May 4
SARTORIS, LIONEL, Rutland-gate, director of limited company. May 4.

To surrender at their respective District Courte.
ASTON, EDWARD, West Bromwich, grocer. Ct. West Bromwich. May 4.
APPLEBY, Thomas PERCY, late Cardiff, brickworks manager. Ct. Newport,

Mon. May 2. BưRBIDGE, PERCY FRANK, late Paignton, proprietor of skating rink. Ct.

Plymouth and East Stonehouse. May 6. CHANTREY, ALFRED, and CHANTREY. WILLIAM HENRY (trading as Chantrey

Brothers), Buxton, gentlemen's outfitters. Ct. Stockport. May 6. HAWKRIDGE, A., Tockwith, widow. Ct. York. May 5. HICKMOTT, EDWIN, Sevenoaks, draper. Ct. Tunbridge Wells. Mar 3. HARTLEY, WRIGHT, Bradford, commercial traveller. Ct. Bradford.

May 5. JCNES, RICHARD, Moelfre, grocer. Ct. Bangor. May 6. JACKSON, FRANK SAGAR (late trading as F. S. Jackson and Co., and as

Standmore Suits). Leeds, tailor. Ct. Leeds. May 4. KITCHENER, E. E., late Wolverton, boot dealer. (t. Northampton.

May 6. KETTLEWELL, CHARLES, Great Coates, farmer. Ct. Great Grimsby.

May 4. LUPTON, JAMES, Wrexham, undertaker. Ct. Wrexham and Llangollen.

May 3. LOVE, THOMAS WRIGHT, Mansfield, fruiterer. Ct. Nottingham. May 4. POWELL, CHARLES THOMAS, Aberbargoed, fruiterer. Ct. Tredegar.

May 4.

THE COURTS AND COURT PAPERS.

CORONATION OF THEIR MAJESTIES.

ORDER OF COURT. The courts and offices of the Sapreme Court, including the District Registries, shall be closed on the 22nd, 23rd, and 24th June next.

By Order of The Lord Chancellor and the Rule Committee of tbe

Supreme Court. May 5, 1911.

avon

COUNTY COURT ORDERS. The courts and offices of the County Courts in England and Wales shall be closed on the 22nd, 23rd, and 24th June next.

By Order of the Lord Chancellor. May 5, 1911.

COURT OF APPEAL AND HIGH COURT OF JUSTICE (CHAN

CERY DIVISION).-EASTER SITTINGS 1911. Rota or RIGISTRARS IN ATTENDANCE FOR THE WEIK ENDING

MAY 20, Monday. Tuesday, Wednesday. Thursday. Friday. Saturday. EMERGENCY ....... Borrer ....... Leah

Farmer Bloxam Theed

Church
APPEAL CT.II., Beal

borrer
Leach ... Farmer

Bloxam

Theed JOYCE, J............. Farmer

... Bloxam

Theed
Church Synge .....

Goldschmidt SWINFEX EADY. J. Greswell... Bet

Borrer ........ L+ soh

Farmer WARRINGTON, J. Church ........ Synge Goldschmidt Gregwell...... Beal

Borrer NEVILLE, J.......... Leach Farmer Bloxam

Theed

Church ........ Synge PARKER J

Synge ...

Gcldschmidt Gregwell ...... Kes!
EVE, J....**
Goldschmidt Grewell...... Beal

Bcrrer ......... Leach

......... Farmer.

...... Bloxam

...Theed

........ Church

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