machinery should not be left to the discretion of the Surveyor of Tazes, but, if fixed scales for partioular trades were deemed impracticable, the allowance credited by the accountant who audits the accounts should be accepted ; that accounts certified by professional accountants should be accepted by surveyors as correct in detail, but that it should be open to surveyors to raise questions of principle ; that at the hearing of appeals by the special or general commissioners the surveyor and assessor should be required to retire at the same time as the appellant; and that the clerk to the commissioners should be fully qualified to give advice on all points of income-tax law.

there has been much debate. It is now plainly enacted that, in calculating the means of a married couple living together in the same house, the means shall be taken to be one hali of the total means of the couple. Sect. 3 deals with nationality, and, as i is somewhat detailed, it is difficult to reproduce succinctly its purport. It modifies the existing requirements as to conditions of nationality in the case of married women. It is made a statutory condition that for at least twelve years out of the twenty years prior to the receipt of a pension there has been residence in the United Kingdom. Then follow a series of provisos under which it is necessary

to compute this twelve years' residence. Certain periods of absence are, under conditions therein set out, to be treated as periods of residence. Pensions are not to be paid to persons whilo absent from the United Kingdom, nor where payment is rot obtained within three months after the due day can sums be payable on account of old age pensions. A very long section follows amending the law with regard to the raising and determination of questions as to old age pensions. At any time questions may be raised as to non-fulfilment of statutory conditions, or as to means, and a pension officer can, if dissatisfied with any refusal or neglect of a local pension committee, apply to the central pension authority as a person aggrieved. This Act is not to operate so as to disentitle any person who is in receipt of a pension when the Act commenced to continue to receive it, or so as to reduce the rate thereof.

(To be continued.)

IRISH NOTES,

THE only matter of interest that is stirring in legal circles at present in Ireland is the Revision Sessions which are now proceeding in the various centres. The question of separate voting in the case of latchkey voters that was raised in Kemp v. Fitlall (No. has been dis. cussed in a number of courts, and it has been decided that that deoision does not apply to Ireland by reason of the existence of seot. 2 of the Registration (Ireland) Act 1885—a provision which is not to be found in the English code. The section provides : “ For the purpose of the houeehold qualifioation created by the Representation of the People Act 1884, separate rating of a dwelling house or part of a dwelling-bouge separatoly occupied shall not be necessary to entitle the inhabitant occapier of the same to be registered as a voter in respect thereof."

It was argued that this section only applies to a qualification created by the Act of 1884, and that the only franchise oreated by that Act was the service franchise, on which alone the exemption for separate voting was intended to operate. It was pointed out, however, by one of the revising barristers that the service franchise is only a branch of the household franobise, and that the household franchise was really brought into existence in the form in which it is now to be found by the Act of 1884. Before 1884 there was no household franchise in Irish counties; since 1884 there is. So far, therefore, as Irish counties are concerned, the Act of 1884 did create the household franchise in the ordinary sonse of that word. It was, therefore, decided that sect. 2 of the Act of 1885 extended to the house bold qualification as a whole, and it followed that the decision in Kemp ý. Fittall had no application to Ireland. Another important point that is being raised is with reference to the stamping, of tenanoy agreements, and it has been beld that, following an old decision of Lord Justice FitzGibbon, it is not necessary, in order to prove the right to the houshold qualification, that the docu. ment on which that right depends should be stamped. In Belfast there is the usual controversy with reference to “double tenancies," the question of the right to the franchise as between husband aod wife, and the nonpayment of ratos. These topics give rise to endless complications, but, as a rule, they do not involve any questions of

One of the questions involved in the present industrial troubles in Ireland as well as England is that of the payment of a “fair wage." and if the questions at issue between employers and employed are to bo'fubmitted to arbitration, compulsory or voluntary, the definition of what is a fair wage will be a matter of no little difficulty. When the troubles between landlords and tenants in Ireland came to a head in 1881, and it was decided to establish a court, subsequently called the Irish Land Commission, to settle those disputes, it was considered at the time tuat it would be impossible to define a "fair rent. It was left to the discretion of the court to settle as between landlords and tenents wbat is a fair rent in each case, but the court was directed to have “regard to the interests of the landlord and tenant respece tively," and to consider "all the circumstances of the case, holding, and district.” Subject to these restrictions the matter was left at large, and it seems that if arbitration is to be brought into operation as between employers and employed, the question of a fair wage must also be left at large.

&w.

COMMENTS ON CASES.

The Local Government Board for Ireland have addressed a circular letter to the rural district councils in Ireland pointing out a number of important details with referepoe to the administration of the Labourers (Ireland) Acts. It is pointed out that, although in the Labourers (Ireland) Act 1911 a sum of £5,250,000 is substituted for £4,250,000 in sect. 16 of the Act of 1906 (which authorises the money to be advanced " for the provision of cottages and allotments"), the rural councils should bear in mind the undertaking given by the Government on the second reading of the Bill, that the additional million would be applied for the express purpose of enabling additional labourore' cottages to be built with or without garden allotments, and not for the purpose of increasing allotments to existing cottages. It is, therefore, necessary for each council to exclude from any pending echeme proposals for the acquisition of land for the purpose of increasing allotments to existing cottages, where the rural district council contemplates borrowing the money required from the Irish Land Commission out of the additional fund now provided by Par. liament. The number of additional cottages-6000—wbich it was estimated could be built under the Act of 1911 was arrived at by taking £170 as the average cost per cottage and allotment, but the Local Government Board consider it very doubtful whether so large a number of oottages could be provided if a garden allotment of a statutable acre were given in conjunotion with each cottage.

One of the subjects discussed at the conference of the Society of Incorporated Accountants and Auditors which was held in Dublin last week was that of income tax and the administration of the Income Tax Acts. The principal matter that was referred to was the question of the production of balance sheet, and many of the speakers ad vocated that balance-sheets should not be in sisted upon by gurveyors of taxes, and that taxpayers who object to produce such balance sheets should not be refused the statutory aliowance for depreciation or placed under otber disadvantages, provided that the ordinary profit and loss account had been certified by a professional acoountant. It was also suggested that depreciation should be allowed on buildings and on furniture, fixtures, and fittings; that certain items should be allowed as charges against profits for income-tax purposes, including gifts or gratuities in the nature of payment for services rendered, accidental losses not covered by insurance, cost of removal of business from one place to another, and the preliminary expenses of joint stock companies; that single-premium life assurance payments should be allowed as a deduction up to one-sixth of the taxpayer's total income in the same way as when the premiums are payable by annual instalments ; that the rates of depreciation on plant and

The decision of the Court of Appeal in Doggett v. Waterloo l'arıcab Company Limited (102 L. T. Rep. 874; (1910) 2 K. B. 336) was that, on the facts there found, the contractual relationship between the driver and the proprietor of a taxi-cab must either be that of co-adventurer or of bailment, including locatio rei, or hiring of the vehicle. The facts there in regard to the position of the driver were precisely the same as those of Smith v. General Motor-cab Company (105 L. T. Rep. 113). Therefore, the House of Lords, in deciding that case, were, in effect, dealing with an appeal from the decision of the Court of Appeal in Doggett's case (ubi sup.). It is settled by a series of authorities—such as Fowler v. Lock (26 L. T. Rep. 476; L. Rep. 7 C. P. 272) and Venables v. Smith (36 L. T. Rep. 509; 2 Q. B. Div. 279)--which turned upon the position of the drivers of hackney carriages, being horse-drawn cabs, in the metropolis, that the relationship between the proprietor of a vehicle of that description and the driver is not, in ordinary circumstances, one of master and servant. Prima facie it is that of bailor and bailee. In the view taken by the learned judges of the Court of Appeal in Doggett's case (ubi sup.), the position of the driver of a taxi-cab was in most respects identical with that of the driver of a horse cab. That being so, their Lordships were unable to hold-in the absence of evidence to support the finding of the County Court judge on the point-that a contract of service existed between the driver and the proprietor of a taxi-cab within the meaning of sect. 13 of the Workmen's Compensation Act 1906 (6 Edw. 7, c. 58). That section provides that “workman' save as aforesaid, means any person who has entered into or works under a contract of service or apprenticeship with an employer, whether by way of manual labour, clerical work, or otherwise, and whether the contract is express or implied, is oral or in writing. In Smith's case (ubi sup.) the conclusion arrived at by the House of Lords was that, quoad the proprietor of a taxi-cab, the question whether the relation of master and servant existed between him and the driver was purely one of fact. Upon the evidence beiore him, the County Court judge had found that no such relation did exist. Consequently the House of Lords, acting on the wellestablished principle that the County Court judge, sitting as an arbitrator under the provisions of the Act of 1906, was an absolute judge of fact, and that his decision could only be reviewed by the superior courts on questions of law, gave their decision in accordance with His Honour's finding of fact. The claim, therefore, of the driver to compensation for personal injury by accident arising out

of and in the course of his employment entirely failed on that simple ground. In these circumstances, it became unnecessary for the House of Lords to discuss the decision in Rex V. Solomons (101 I.. T. Rep. 496; (1909) 2 K. B. 980). That case was relied upon in Doggett's case (ubi sup.) as an authority in favour of the proposition that the driver of a taxi-cab is the servant of the proprietor. It was there held that the driver of a taxi-cab owned by a company, who wears the uniform of the company and is required to conform to various regulations issued by the company on pain of dismissal, but who takes out his cab each day to ply for hire in London, paying to the company 75 per cent. of his daily receipts, may be a "servant within the meaning of sect. 1 of the Falsification of Accounts Act 1875 (38 & 39 Vict. c. 24).. That authority was, however, easily distinguished by the Court of Appeal on the facts, there being nothing in Doggett's case (ubi sup.), any more than there was in Smith's case (ubi sup.), to show that the proprietor exercised over the driver of the taxi-cab such an amount of control as there appeared to be in Rex v. Solomons (ubi sup.). As regards the public, the relation of the driver of a taxi-cab to the proprietor gives rise to altogether different considerations. And the House of Lords were careful to point out that their decision in Smith's case (ubi sup.) left unaffected the liability of the proprietor to third parties-passengers, wayfarers, or others—for the acts of the driver. Quoad such third parties, the driver may be treated as the agent of the proprietor, rendering the latter liable for those acts which are within the scope of the driver's authority. So that for negligence in the conduct of the business of cab driving, both the principal and the agent may be responsible to the public. This is in harmony with the opinion expressed by the Court of Appeal in Doggett's case (ubi sup.)--namely, that the proprietor might be lia ble to the public for any act of negligence on the part of the driver, just as if the relationship which existed between them was that of master and servant. The same is the result of the provisions of the Hackney and Stage Carriages (Metropolis) Acts 1831 and 1843; and cases like king v. London Improved Cab Company (61 L. T. Rep. 34; 23 Q. B. Div. 281), Keen v. Henry (69 L. T. Rep. 671; (1894) 1 Q. B. 292), and Gates v. Bill and Son (87 L. T. Rep. 288; (1902) 2 K, B. 38) are authorities in point. Any other conclusion would have necessitated prompt legislative intervention in the interests of the public.

THE CONVEYANCER.

ing the yeame that was to say be directed bis said trustees and executors to hold the said real and personal estates go devised and bequeathed to them as aforesaid upon trust as soon as conveniently might be after his decease to recover and receive the amounts payable upon any of the said policies of assurance and shares and to call in and receive at their discretion all moneys owing to bim and to convert into money such other parts of bis said personal estate as might not consist of money or securities for money and upon trust out of the moneys to be recovered and received on any of the said policies of agguranoe and the moneys to arise from such conversion of personal estate to pay his debts funeral and testamentary expenses or to invest or keep invested the residue of the said moneys in or upon any of the public stocks or funds of Great Britain or at interest upon Government or real securities with power from time to time to alter very and transfer suob stocks funds and securities at their his or her discretion and he further directed bis said trustees and executors their heirs executors and administrators respectively to receive the rents interests dividends and appual proceeds of the said real and personal estates respectively so devised and bequeathed to them and to pay apply and divide the clear income arising therefrom respectively unto and equally between and among all bis daughters during their respective natural lives for their respective use and benefit and it wao his intention tha: the share or shares of such one or more of them as might happen to be married be paid to her or them free from the control debts or engagements of her or their husband or busbands and without any power of alienation charge or anticipation in any manner howsoever and as to the said real and personal estates and principal trust fund devised and bequeathed in trust as aforesaid and the moneys arising from the conversion thereof and of every part thereof (subjoot to the trust last aforesaid) the said testator directed that from time to time upon the decease of each and every one of scch of bis said daughters as should die without having been married and without leaving iggle one equal part of the eaid“ principal trust fund (the same being considered as divided into equal parts) should go and belong to and be beld in trust for such person or persons for suoh interests and in such manner and form ar each each daughter as last aforesaid 80 dying !as last aforesaid should by ber last will and testament have given devised and bequeathed the same and in case any or either of such daughters as last aforesaid should die without baving made any suob devise or bequest then that their or her shares or share of the said trust fund should go and belong to their or ber next of kin according to the Statutee of Distribution and ho further direoted that from time to time upon the decease of each and every one of such of his daughters as should have been married and should die leaving issue the share of each one of suoh daughters should go and belong and be held in trust for all and every tbe obild and children of such daughter who should havo attained or should live to attain the age of twenty-one years in equal shares and if there abould be but one cbild then the whole of such mother's share should go and belong to such one child and in the meantime during the minority of any such ohild or children tho dividends and annual income of each child's share should be applied for his her or their benefit and for the purposes of facilitating a division (should it become necessary) of the said farms lands and real estate the said testator thereby authorised and directed bis said trustees and executors and the survivors or survivor of them as they or be should think proper and expedient so to do to mako sale and dispose of the said farms lands and real estate eo devised in trust or any part thereof at any time or times either by public auction or private contract and it being his wish that there might be always three trustees the said testator direoted that in case any or either of bis trustees thereby appointed or any to be appointed under this present provision should depart this life or leave this kingdom to reside beyond ceas or decline or become incapable to act then and in either of the said events the aoting trustee or trustees for the time being should nominato any fit person or persons to supply the place of the trustes or trusteos respectively do dying or leaving this kingdom to reside beyond the seas or declining or beooming incapable to act as aforesaid. 2. AND WHEREAS the said testator duly made a codicil dated the day of

186 to his said will and by such oodioil after statiog that his said will was executed by him on the day of

186 but the date of the day and month was inadvertently omitted ho revoked the appointment of the said W. H. as an exenutor and trusteo of his will and appointed T. W, to be in his placo an exeoutor and trustee together with his other executors and trustees A. B. and J. B. and after reciting that by bis said will be bad devised unto his son and his beiro (with other hereditaments) bis estate called

Farm in the county of the said testator thereby revoked the said deviso so far as regarded the said estate called Farm and he devised the same with the

house and appartenances unto the trustees and executors of his will TO HOLD to them and their heirs upon suob and the same truets and for such and the same purposes as are bg bis said will declared conoerning the mansion house called and the land and appurtenancos belonging or attached thereto or usually enjoyed thecowith and after reciting that be bad by his said will directed the trustees thereof to permit auch of his daughters as should be desirous of so doing and should at the time of bis death be unmarried to reside in bis said mansion-bouse from the time of his death and so long afterwards as they or any of them should live unmarried and to have the use of the land and appurtenances attached or belonging thereto and of the furniture chattels and effects therein the said testator thereby declared his meaning to be that his daughter F. A. should during ber life (if she should so long continue a widow) be entitled equally with

MISCELLANEOUS PRECEDENTS (continued).

Appointment of New Trustees of a Will and Codicils. This made tbe

day of

191 between A. B. of of the one part and C. D. of in the county of and E. F. of

in the county of of the other part.

1. WHEREAS X. Y. late of in the county of deceased duly made bis will dated the

day of

186 and tbereby devise to his son A. Y. his heirs and assigos certain freehold and copyhold estate called &c. all in the county of

(except the house in which ho then resided called with the land and appurtenances attached thereto thereinafter de vised) and the said testator appointed his cousin W. H. his friend the said A. B. and his eldest daughter J. B. (then and therein called J. W.) executors and trustees thereof and the said testator devised and bequeathed unto the said W. H. and A. B. and J. B. their heirs executors and administrators ALL that his messuage or mansion-house in which he then resided oalled with the land and appurtenances belonging or attached thereto or usually enjoyed therewith situate in the parish of

in the Baid county of and also all the household furniture plate linen and china and other obattels and effects being in or about the said premises upon trost to permit such of his seven daughters (including the said J. B.) as should be desirous of so doing and should at the time of his death be unmarried to reside in the said mansion-house from the time of bis death and so long afterwards as they or any one of them should be upmarried and to bave the use of the said land and appartenances attaobed or belonging thereto and of the said furniture chattels and effoots and after the decease or marriage of all and every one of his said unmarried daughters the said testator directed that the said mapsion house called

with the said tands and appartenances attached or belonging thereto and the said furniture chattels and eft abould thenceforth be bolden in trust for the said A. Y. his beire executors and administrators absolutely and the said testator devised all that his freehold farm with the apportedances called in the parish of

and also bis farm and lands called in the county of

and also bis freehold farm situate in the parish of in the county of and all other bis real estate whatsoever and where soever not therein. before disposed of unto and to the use of the said W. H. and A. B. and J. B. and their beirs upon the trusts thereinafter declared concerning the same and tbe said testator also gave and bequeathed unto the said W. H. A. B. and J. B. their executors and administratore all the Government Stock Dock Stock shares polioies and shares in the Fire Insurance Office and Sale Rooms and all other the pereopal estato wberesoever and of what nature or kind soever not therein before disposed of which he might be fossessed of or entitled to or might have power to dispose of at the time of his deceace upon the trusts thereinafter directed concern.

INDENTURE

the

day of

17. AND WHEREAS. the real estate subject to the trusts of the said will and codioils now consists of the several particulars mentioned in the first and second parts of the second schedule hereto.

18. AND WHEREAS the said A. B. is deeiro uz appointing the said C. D. and E. F. to be trustees of the said will and codicilo in the place of the said J. R. and H. A. respectively deceased.

19. AND WHEREAS it is interided that the several sums of Now Consols mentioned in the first second and third parts of the said first schedulo hereto shall as soon as may be be transferred to and vesteds in the said A. B. C. D. and E. F. opon the trusts applicable thereto respectively under and by virtue of the said will and codioils and the said order.

20. Now THIS INDENTURE WITNESSETH that in exercise of the power for this purpose by the herein before recited will of the said X. Y. given to the said A. B. as the actiog trustee thereof and of every or any other power enabling him in this behalf he the_said 4. B. doth hereby nominato and appoint the said C. D. and E. F. to be trustees in tho place of the said J. B. and H. A. jointly with the Baid A. B. for the purposes of the said will and codicils or such of the samo purposes as may be subsisting and capable of taking effect.

21. AND THIS INDENTURE ALSO WITNESSETH that in pursuance of the said appointment and in oxercise of the power in this behalt conferred by the Trustee Act 1893 be the said A. B. doth hereby deolare that first ALL the estate and interest of the said A. B. in the mansion-house messuages farms lande and hereditaments mentioned or described in the first and second parts of the said second sobedale bereto and all other (if any) freehold bereditaments which are by any means vested in tho said A. B. as such surviving trustee as aforesaid and secondly ALL the furniture or effects mentioned og referred to in the fourth part of the raid first schedule shall respectively hencoforth vest in the said A. B. C. D. and E. F. their hoirs executors administrators and assigns respectively as joint tenants upon and for the trusts and purposes opon and for wbich the same respectively ought to be held by virtue of the raid will and codioils and order or otherwise.

22. AND the said A. B. doth hereby declare that he and his heirs will henceforth stand seised of all suoh and so many and snob part or parts as are or is of copybold tenuro of and in the messuages farme lands tenemonts and hereditaments mentioned or described in the first and second parts of the said second schedule boreto and all other (if any) the copybold hereditaments which aro by any means vested in the said A. B. as such surviving trustoo as aforesaid in trust for the said A. B. C.D. and E. F. their heirs and assigas as such trustees as aforesaid and to be surrendered or otherwise disposed of as the trustees or trustee for the time being of the said will and codicils eball direct. IN WITNESS &o.

bis other daughtors to the benefit and enjoyment of the said mansion. house farm and lands and it was his wish tbat the rents and apodal income arising from the said farm and lands called and the said lands adjoining the eaid mansion-house and the said called ...., be applied (80 far as tho samo might be necessary) towards the oxpenses of keeping up the said establishment at and the sorp!us (if any) sbould go and belong to suob of his daughters as abould for the time being ocoupy the said mansion.houso.

3. AND WHEREAS the said tostator duly made a second oodioil dated the

day of

186 to bis said will and by such codioil after reciting that 7. W. had declioed to act as one of the executors and trgetees of_bis said will be thereby revoked the appointment of the said T: W. and appointed in his stead his daughter H. A. (then and therein called H. A. Y.) to be an executrix and trustee of hiş said will together with the said executors and trustees 'thereof. 4. AND WHEREAS the said testator daly made a third codjoil dated

186 to bis said will and such oodicil was in the following terms: " I rovoke all land given to my son notwith. standing it may be mentioned before. I give to him the fee simple of with its maporial rights &o. and the farm at

all otber lands' to vest in the trustees.”

5. AND WHEREAS the said testator duly made a fourth codicil dated the

day of 186 to his said will and thereby 'be revoked the several devises contained in his will and codioils which were made upto and for the benefit and in favour of his son and thereby devised into his said son and bis heirs the foo simple and in beritance of the estate called

with the manorial rights and appartenanges thereof and of the estate called

and the farm at add ho deviced all such other parts of his real estate as by his will apd oodioil or any or eithor of them were devised to his son onto the trustees and exeoutors of his will and their boire upon the fruşte declared by bis will of and conoerning his rosiduary roal cetate. ' : 6. AND WHEREAS the said testator died on the

day of 186 and bis said will änd codioils were on the day of 186 daly proved by the said A. B. and J. B. and H. A.

7. AND WHEREAS the funeral;nd testamentary expenses and debts of the said testator have been! cometimo since paid.

8. AND WHEREAS the said testator had at the date of the said will and left bim surviving one son namely A. Y. and eight daughtors and no more the said J. B. and A. E. F. A. G., Y. G. E. the said H. A. 8. C. and M. E. : 9. AND WHEREAS the said H. A. died on the

day of 187

10. AND WHEREAS by an order of the High Court of Justice Chanoery Division made by the late

on the

day of 188 in an action in wbioh the said A. B. was plaintiff and the said A. Y. and.others were defendanto “ B. B. A. 1888 B. No.." (being an action for the purpose of baving the true construotion of the said will and codicilo declared by the court) it was declared that according to the true construction of the said

will and codioils : :tbe . ox probion" tho said principal trust fund” contained in the said will in reference to the said testator's residuary estate after the docoase of his daughters meant and in. cluded the whole residuary real and personal estate of the said testator and that according to tho truo construction of the said will the whole of the said tosta tor's residuary real and personal estate was divisible into eight sbaros' and that one sbaro was held in trust for each of the eight daughters of the said testator for bor life for ber separate uso restrained from anticipation and sabjoot to such life interest in trust as in the said will mentioned and it was thereby also declared that according to the true construction of the said will and codioils the execators of tho will of the said A. Y. (then deceased) were (subject to tho right of the said G. Y. to havo the use thereof during her life whilst unmarried) entitled to all the household forniture plato linon ebida and other chattels and effeots whion at the timo of the deatb of the said testator were in or about the morsdage and mansion-house called and the appartenanoes belonging or ettached thereto or usually enjoyed therewith in bis said will mentioned. 11. AND WHEREAS the said J. B. died on the

day of 188

12. AND WHEREAS all the said daughters of the said testator esoept the said A. E. and G. Y. have died.

13. AND WHEREAS the shares of the residuary personal estate of the said testator wbiob were beld in trust for such doceased daughters respectively for their respective lives and subject thereto as in the said will mentioned were on their respectivo deaths daly paid and transferred by the said A. B. or other the trustees or trustee for the time being of the said will to the representatives or obildren of such daughters respectivoly,

14. AND WHEREAS no part of the real estate of the said tostator has been sold,

15. AND WHEREAS the said G. Y. as the sole surviving up married daughter of the said testator is now in the occupation and enjoyment of the said mansion-bouge called with &o. belonging and the furniture cbattels and effects in or about the said mansion-house.

16. AND WHEREAS the personal estate now subject to the trusts of the said will and codicil consists of the several sums of New Console mentioned in the first second and third parts of the first schedule bereto and of the household furniture and effects mentioned or referred to in the fourth part of the samo schedule.

THE SECOND SCHEDULE ABOVE REFERRED TO. First Past comprising the General Residuary Real Fstate. 1. Farms and lands known as Farm situate in the parish of in the counties of

&c. 2. Farm and lands known as

&o. 3. Two cottages and lands situato in the parishes of 4. Farm and lands known as

&c. 5. Farm and lands situato jo the parishes of

&c. 6. Cottage barn and lande situate in the parishes of Second part comprising the Residuary Real Estate deviset in Trust for

the Testator': unmarried Daughters 80 long as they remained unmarried. 1. Mansion house and lands know as

&c. 2. Farm and lands known as 3. Messuages and lands known as

&c.

&3.

OCCASIONAL NOTES.

The Judicial Committee of the House of Lords will sit on Monday, the 16th inst., at 10.45, when the following appeal will be heard --viz., London and South-Western Railway Company v. British Vacuum Cleaner Company Limited.

The Lord Chief Justice will leave London next Thursday for Devizes, on the Western Circuit, and will open the commission on the following day. He will go the circuit alone until Bristol is reached on Thursday, the 13th Nov. next, where he will be joined by Mr. Justice A. T. Lawrence. When the business at this town is finished the Lord Chief Justice will return to London and remain until the end of the Michaelmas Sittings.

On Thursday next Mr. Justice Channell will leave London for Carnarvon, on the North Wales Circuit, and will open the commission on the following day.

Mr. Justice Pickford will leave London on Friday next, the 13th inst., for Reading, on the Oxford Circuit, and will open the commission on the following day. When the business at Stafford is finished (the commission day being fixed for Thursday, the 13th Nov. next) he will go on to Birmingham, on the Midland Circuit, to join Mr. Justice Ridley.

Mr. Justice Lawrance will leave London next Thursday, the 12th inst., for Cambridge, on the South-Eastern Circuit, and will open the commission on the following day. He will not be able to return to town until after the business at Lewes is finished, the commission day for such town being fixed for Thursday, the 7th Dec.

Mr. Justice Channell has fixed the following commission days for the ensuing autumn assizes on the South Wales Circuit-viz. : Carmarthen, Thursday, Oct. 26; Brecon, Monday, Oct. 30; and Cardiff, Wednesday, Nov. 1. At the last-named town Mr. Justice Channell will be joined by Mr. Justice A. T. Lawrence.

The October session at the Central Criminal Court will commence on Tuesday next, the 10th inst., at 10.30. Mr. Justice Hamilton, Mr. Justice Scrutton, and Mr. Justice Bankes are on the rota to attend.

The October Quarter and General Sessions for cases arising on the north and south sides of the Thames will commence Tuesday next, the 10th inst., at the Sessions-house, Newington, at 10.30. The general sessions appeals will be heard on the following Friday, the 13th inst., at 10.30.

The Michaelmas Quarter Sessions for cases arising in the county of Middlesex will commence on Saturday, the 21st inst., at the Caxton Hall, Westminster, at ten o'clock.

On the occasion of the reopening of the Law Courts next Thursday, a special service will be held at Westminster Abbey, at 11.45 a.m., which the Lord Chancellor and His Majesty's judges will attend. In order to ascertain what space will be required, members of the Junior Bar wishing to be present are requested to send their names to the secretary of the General Council of the Bar, 2, Hare-court, Temple, E.C., before 4 p.m. on Wednesday, the 11th inst. Barristers attending the service must wear robes. All should be at the Jerusalem Chamber, Westminster Abbey (Dean's Yard entrance), where robing accommodation will be provided, not later than 11.30 a.m. A limited number of seats in the south transept will be reserved for friends of members of the Bar, to whom one ticket of admission (or if possible two) will be issued on application to the secretary of the General Council of the Bar. No tickets are required for admission to the north transept, which is open to the public.

Sir John R. Paget, Bart., K.C., has been appointed temporarily to sit as judge of the Greenwich, Woolwich, and Southwark County Court district, in succession to the late Judge Willis.

Tbira Shoot.

The Benchers oi the Middle Temple have repudiated the City Coroner's jurisdiction to hold, under the City's Act of 1885, a fire inquest in respect of a recent fire in Middle Temple-lane, and Dr. · Waldo is officially reporting this repudiation to the Corporation.

Mr. John George Aitchison, of Sun Insurance Buildings, Colling. wood-street, Newcastle-on-Tyne, solicitor, who died on the 11th May, left estate of the gross value of £45,582, of which the net personalty. has been sworn at £12,750.

The Hon. John Collier has painted a portrait of the Lord Chief Justice, in his judicial robes, for the council of the Surveyors' Institution, of which Lord Alverstone has been an Associate member for a quarter of a century. It will probably be unveiled at the first meeting of the winter session next month.

Mr. Gibson, solicitor, a former Mayor and Sheriff of Newcastle, and a large property owner in the city, has left £10,000 to the Newcastle Diocesan Society for various purposes, £2000 to the Armstrong College, £2000 to the Newcastle Royal Infirmary, and £1000 each to the Newcastle Diocesan House of Mercy, the Cathedral Nursing Society, and the Newcastle Diocesan Sons of the Clergy Society.

Mr. Loveland Loveland, K.C., who for the past fifteen years has been the Deputy-Chairman of the London Sessions and for five years previously acted as occasional Judge of the Sessions, sat for the last time on the 29th ult., his retirement having been announced on the 19th July last. For the past two months Mr. Loveland Loveland, who is seventy years of age, has been acting as Chairman of the Sessions in the absence of Mr. Robert Wallace, K.C., on vacation. It is estimated that during his occupancy of the Bench Mr. Loveland Loveland has dealt with nearly 20,000 prisoners at the Clerkenwell and Newington Sessions Houses and at Middlesex Guildhall, Westminster, where formerly he sat as Deputy.

French jurors express their views pretty freely on what they consider to be defects in their legal system, several instances having been recorded in the Law TIMES. The jurors of the Seine at the September session of the Assizes have made two presentments to the Minister of Justice. They express the view, from their painful experience in dealing with young offenders, that the instigators of crime, directly or indirectly responsible, should be pursued, and their offence, when brought home to them, should be more severely punished than the offence of their victim, for which they should be held responsible. Drunkenness, they declare, should no longer be allowed to be considered as an extenuating circumstance. They further express the view that in coming to their decision they ought not to be informed that they have to return their verdict upon the facts adduced without considering the consequence of the verdict they may give. To separate these ideas, the jurors declare, is contrary to human nature, and they, demand a voice in assigning the amount of punishment to be inflicted.

One hundred and fifty chief constables and chairmen of watch committees of cities and towns in England and Wales met in conference at the Westminster Palace Hotel on Tuesday. Seventyfive local authorities were represented. The conference was called for the purpose of considering the circular, issued by the Home Offico on the 15th Sept. urging police authorities "to take imme. diate steps to build up an adequate police reserve which will enable them to cope with future troubles without having recourse to military aid.' Mr. Thewlis, ex-Lord Mayor of Manchester, presided over the proceedings. It was agreed to refer the whole question to a specially appointed committee. Representatives of nineteen cities and towns, including Manchester, Newport, Huddersfield, Leeds, Gateshead, Bradford, Nottingham, Bristol, Wakefield, Stoke, Bootle, Colchester, Cardiff, and Oldham, were appointed, with instructions to take into consideration the points raised in the Home Office circular, and report their conclusions to a future meeting.

In the City of London Court, on Monday, the case of Prior v. Covell was mentioned. Mrs. Florence Prior and her two children, 36, Hawksley-road, Blackhorse-road, Walthamstow, brought an action under the Workmen's Compensation Act against Mr. Edward Covell, butcher, 87, Central Market, Smithfield, to recover damages for the death of their husband and father respectively, he having been employed by the defendant at Smithfield Market. It seemed that on the 1st June deceased was working for Mr. Covell at 103, Central-avenue, Smithfield, and whilst a side of beef was being lowered on to his shoulder, the meat slipped and fell on his back, causing him to fall. He sustained serious injuries from which he died on the 12th June from pneumonia and a fatty heart. Mr. Daybel}, solicitor for the widow, said that, having considered the medical evidence, he found it was rather a risky case, as it was quite questionable whether the deceased had died as a result of the accident or not. The widow would have been entitled to at least £150 if he had died as a result of the accident, but, if not, she would get nothing. Under these circumstances she was prepared to take £75, which her late husband's employers had offered to pay. Mr. Gardiner, solicitor for the employer, said, according to the medical evidence, the doctors failed to see how the alleged accident could have anything to do with the man's death. There were no signs of the accident, and the condition of the man's left lung, combined with the condition of the wall of the heart, were quite enough to explain his passing away. Judge Rentoul, K.C., concurred in the £75 being paid in satisfaction, and allocated £50 to the widow and £25 to the children. In another case a workman had been receSving 15s. a week from his employers, who now contended that, as he had

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