INCOME TAX AND SUPER-TAX. COLONEL DAY asked the Chancellor of the Exchequer what steps were being taken or contemplated with a view to tightening up the existing Regulations on Income Tax collection, especially in regard to the removal of large fortunes at present beyond the jurisdiction of the Treasury and the semi-permanent residents of this country who at present avoid Super-tax by alleged Continental domicile ?

THE CHANCELLOR OF THE EXCHEQUER (MR. CHURCHILL): The question of evasion of taxation by such methods as those suggested by the hon. and gallant Member, as well as by other methods, is engaging my attention.

COLONEL DAY: Has any census ever been taken of British residents in the Channel Islands who are out of reach of Somerset House?

MR. CHURCHILL: The question of evasion by change of residence or domicile to the Channel Islands has been for more than two years under strict examination by the Treasury, and no doubt very accurate information is available on that subject, though whether it is in a form that can be published or not I do not know. The hon. and gallant Member may rest assured that I am endeavouring most strenuously, by negotiations with the Islands and otherwise, to make sure that this legal defect does not arise.

SIR HENRY CRAIK: Has the Chancellor of the Exchequer considered the Report which was presented to the Government by a Committee at least two months ago?

MR. CHURCHILL: Yes, Sir, I have considered that Report, and I have moved my right hon. Friend the Home Secretary to address a communication to the Islands on the subject. There is, however, at the present moment a hiatus in the correspondence, which I hope may be bridged. July 19. MR. ROBINSON asked the Financial Secretary to the Treasury what amounts of arrears of Super-tax remained from the financial years 1924-25 and 1925-26 ?

MR. R. MCNEILL: The work of assessment of Super-tax is continuous throughout the year, and the only information I can give regarding arrears is the total amount of tax due to be paid, but not paid, under assessments already made at a given date.

It is estimated that at the 30th June last, including all assessments made up to that date, the total amount of Supertax assessed but not paid was approximately 15,000,000l., of which the greater part would represent tax for the years 1924-25 and 1925-26. July 20.

Adoption of Children §Criminal Justice (Increase of Penalties)

*Sale of Food (Weights and
Measures)
*University of London

Awaiting 2nd Reading.

Awaiting 2nd Reading.

Awaiting Committee.
Passed July 15.

HOUSE OF COMMONS. Births and Deaths Registration Blasphemy Laws (Amendment) Blind Persons

*Coroners (Amendment) ..

*Judicial Committee Judicial Proceedings (Regulation of Reports)

*Legitimacy ..

Awaiting Report Stage. Awaiting 2nd Reading. Awaiting 2nd Reading. Committed to Standing Committee, May 12. Committed to Standing Committee, March 30. Awaiting 3rd reading.

Awaiting 2nd Reading.

(Imported

*§Public Health (Smoke Abatement)

Rating of Land Values

Committed to Standing

Committee, June 22 Awaiting 2nd Reading. Awaiting 2nd Reading. Awaiting Report Stage. Awaiting 2nd Reading.

PAYMENT OF DEATH DUTIES. MR. JACOB asked the Chancellor of the Exchequer whether national savings certificates were accepted in payment of death duties and estate and legacy duties; if so, on what terms; and what was the method of valuation?

MR. CHURCHILL: National savings certificates, as such, are not accepted in payment of death duties. Arrangements have, however, been made under which, at the request of the executors of a deceased person, the Post Office will transfer to the Commissioners of Inland Revenue before probate the value of the certificates belonging to the deceased, or a sufficient part thereof, in payment of the estate duty. The value adopted is the surrender value of the certificates at the date of transfer. July 20.

Awaiting 2nd Reading. Awaiting 2nd Reading.

Awaiting 2nd Reading. Awaiting Report Stage. In Committee. Awaiting 2nd Reading.

* Indicates a Government Bill.

§ Indicates a Bill introduced in the other House.

THE SOCIETY OF PUBLIC TEACHERS OF LAW. THE eighteenth annual meeting of the Society was held on Friday and Saturday at the University of Liverpool. The meeting opened on Friday afternoon with a reception at the University, the guests being received by the Vice-Chancellor of the University, Dr. J. G. Adami.

The reception was followed by a literary meeting. The Vice-Chancellor, in welcoming the Society, referred to the problems of Law Schools in the modern Universities, and regretted the circumstance that the law student was unable to share in the corporate life of the Universities to the same extent as students in other Faculties. He appealed for higher entrance standards, and urged that every law student should spend at least a year in the study of Arts or Economics.

Professor Herbert Smith (McGill) read a paper on “An Imperial School of Law." While expressing his conviction that the legal education of the practitioner was open to a great deal of criticism, Professor Smith dissociated himself from the suggestion that the proposed Imperial School of Law was intended in anyway to trespass on the activities of existing Law Schools. The object of such a school should be to promote the advanced study of law, and in particular to engage on research in the field of comparative law and legislation. Within the Empire there was a wealth of opportunity for such work which would be of real public service. Professor Smith foreshadowed that the various Governments of the Empire would resort to a central school of this kind for information as to the state of legislation in other countries. On the teaching aspect of the problem, the results of research should be made accessible to the educated public, and the school would attract to it prospective teachers, thus ensuring that indirectly the result of its work would be to raise the standard of the practitioner. But such a school must be neither a school of political Imperialism nor a device for extolling the virtues of the Common Law. Finally, the con

stitution of the body should be autonomous, and its ob the exchange of knowledge amongst educated men.

Professor Gutteridge (University of London) express his satisfaction that the impulse in favour of an Impe School of Law came at this stage from the Dominions. T scheme was difficult but practicable. The work of t International Labour Office at Geneva in collecting publishing periodically the labour laws of various Stat served as an example of what could be achieved.

66

His Honour Judge Dowdall, K.C. (University of Liverpoo contributed a paper on The Present State of Analyt Jurisprudence," in the course of which he urged that in arrangement of law the element of social structure had be too long neglected.

In the evening the guests were entertained at dinner the Faculty of Law and the Board of Legal Studies. T Hon. the Vice-Chancellor of the County Palatine of Lancast (Mr. W. Courthope Wilson, K.C.) presided, and the follows (among others) were present :-The Vice-Chancellor of t University of Liverpool (Dr. J. G. Adami, C.B.E.), Profess Herbert Smith, Professor W. W. Buckland (president) a Dr. E. Leslie Burgin (president-elect), Professor Gutterid Professor Hazeltine, Professor Holdsworth, K.C., and Profess Edward Jenks.

After the loyal toasts of "His Majesty the King" an "Her Majesty Queen Mary, His Royal Highness the Prince Wales, and Members of the Royal Family," the Chairma proposed "The Society of Public Teachers of Law," which w replied to by the outgoing President of the Society, Profess W. W. Buckland. The new President (Dr. Burgin) propose "The University of Liverpool and the Board of Legal Studies which was replied to by the Pro-Chancellor (Mr. H. Wa Deacon), His Honour Judge Thomas, Mr. Stuart Deacon an Mr. N. B. Goldie. Members of the Society were entertaine privately over Friday night, and the business meeting of th Society was held on Saturday morning at the University The outgoing President (Professor W. W. Buckland, Regi Professor of Civil Law in the University of Cambridge) to as the subject for his Presidential Address "Curricula."

The following officers were elected for the ensiung year :President, Dr. E. Leslie Burgin (Law Society); vice-presiden Professor H. C. Gutteridge (University of London); treasure Dr. P. H. Winfield (University of Cambridge); hon. secretary Mr. E. C. S. Wade (Law Society).

The Society has raised a fund for the purpose of carryia out a series of lectures by Dr. W. C. Bolland throughout th country during the next three years, with the object encouraging and furthering a study of the Year Books.

MANCHESTER LAW SOCIETY.

THE annual meeting of this Society was held on July 2 at the Law Library, Manchester, Mr. H. Derwent Simp the retiring president, being in the chair.

The report of the Council for the past year showed a recor total membership of 411, and dealt, amongst other matter with the work of the Council in connection with the Law Property Acts, the new Poor Persons Procedure, the Coroner Bill, Special Jury Panels and Divisional Courts at Assize The Report stated that the general conditions of sale issue by The Law Society had been carefully considered, and the the Council were of opinion that the Manchester Societ should not adopt them, but that the Manchester conditions sale should be revised, and these had been carefully revise accordingly. Reference was made to a large number recommendations for amendments to the Law of Proper Acts received from members in response to a circular letter sent out in pursuance of a request from the Law Societ for particulars of difficulties experienced as the result the practical working of the Acts. The Report stated that the Amending Act recently passed had met some of the difficulties but by no means all, and that it was possible that a number other Amending Acts would be called for. A Poor Pers Committee had been appointed and had been dealing with applications since April 6, on which date the responsibi for the new procedure was taken over by the Law Society

Up to July 1 last 161 applications had been received and dealt with, including 21 received from outside the district and transferred to other societies. The Report also referred to the steps taken in conjunction with the Liverpool Society with reference to the unsatisfactory nature of the special jury panels at Manchester and Liverpool Assizes, and stated that the two Societies had urged upon the authorities the necesstyi for an amendment of the law whereby occupation of premises assessed at 100l. per annum without residence, and also a directorship of a limited company occupying such premises, would qualify for service as a special juror. The two Societies had also acted together in representing to the Lord Chief Justice the desirability of two Assize Judges sitting as a Divisional Court at Assizes to hear appeals from local County Courts and also from Petty Sessions and Arbitrations, so as to enable the public to appeal in cases where at present they were prevented from doing so on account of the prohibitive cost.

In his Presidential Address Mr. Simpson referred to the Centenary of the Law Society, and pointed out that it had given an opportunity to the better informed of the public to make recognition of the great value of the work done by the Society for the public. He also referred to the coming into force of the Law of Property Acts, which swept away the most substantial remnants of the law of real property which owed their origin to the feudal system. In regard to the new poor persons procedure, he believed that the principle of this procedure would have a far-reaching effect, and that a precedent in administrative machinery had been established that might hereafter be adapted and applied to many professional activities other than those comprised in the present Rules. So far as Manchester was concerned, solicitors had loyally risen to the occasion, although all the local solicitors had not undertaken the conduct of cases, but it was hoped and expected that those who had not yet done so would speedily do so and thereby lessen the contribution of each undertaking solicitor. He mentioned that it was the good fortune of the Manchester Poor Persons Committee to have secured the services of Mr. K. T. S. Dockray as honorary secretary, and that he was carrying out the exacting work called for in a manner highly gratifying to all concerned. In conclusion, the President called attention to the number of prizes available for law students of Manchester and Salford which had not been awarded in recent years because no student had qualified himself for them, and stated that the subject had been referred to the Legal Education Committee, and that he hoped they would be able to direct articled clerks in the way of obtaining these prizes.

The following officers were elected :-President, Mr. Adam Fox; Vice-president, Mr. Peter John Skelton; hon. treasurer, Mr. G. H. Charlesworth; hon. secretary, Mr. K. H. Atkinson.

SOLICITORS' BENEVOLENT ASSOCIATION. THE monthly meeting of the directors of this Association was held at the Law Society's Hall on the 14th inst., Mr. Alan G. Gibson in the chair. The other directors present were: Messrs. F. E. F. Barham, A. C. Borlase (Brighton), E. R. Cook, T. S. Curtis, C. G. May, H. A. H. Newington, F. L. Steward (Wolverhampton), M. A. Tweedie, and A. B. Urmston (Maidstone).

The sum of 2,340l. was distributed in grants of relief. Sixteen new members were admitted. Mr. J. Livingstone Wood was elected as a director, and other general business transacted.

UNIVERSITY OF LONDON: FACULTY OF LAWS. UNIVERSITY COLLEGE, KING'S COLLEGE AND THE LONDON SCHOOL OF ECONOMICS.

THREE Entrance Scholarships, tenable in the Faculty of Laws, may be awarded on an examination to be held in September. One scholarship will be tenable at each of the three colleges: University College, King's College and the School of Economics. The value of each scholarship is 301. if held by a day student, 201. if held by an evening student. Each scholarship will be tenable for three years, subject to satisfactory progress.

Particulars may be had on application to the Registration Clerk, University College, London (Gower Street, W.C.1).

LONDON SOLICITORS' GOLFING SODIETY.

A TEAM MATCH was played at Woking on the 26th ultimo, when the London Solicitors were beaten in the singles by four matches to two, and the foursomes were halved, the result being a win for the Bar Golfing Society by two points.

EVENTS, PERSONALIA,

MISCELLANY.

DATING OF PATENTS COMMITTEE.

WITH reference to the recent appointment of a Committee to consider whether any, and, if so, what change is desirable in the practice of:

(a) dating patents, applied for under Section 91 of the Patents Act, as of the date of application in the foreign state; and (b) dating patents granted upon ordinary applications as of the date of application in the United Kingdom, the Board of Trade announce that the main question which the Committee has to examine is whether this practice should be continued or whether patents granted upon applications made under Section 91 should bear some later date, such as the date of application in this country, or the date of grant of the patent, while still giving the applicant the priority as regards inventorship which must be given to him under international arrangements.

The Committee will be glad to receive suggestions or representations upon the matters covered by their terms of reference. In considering the questions involved, the Committee desires that due regard should be paid to all the interests involved, i.e., the interests of inventors, manufacturers, consumers and the public generally. Communications should be addressed to the Secretary to the Committee, Mr. B. G. Crewe, The Patent Office, 25, Southampton Buildings, London, W.C.2.

SHANGHAI MIXED COURT.

A LARGE and representative meeting of Shanghai lawyers, including men of several different nationalities, have adopted a resolution urging a vigorous campaign against the rendition of the Mixed Court, and suggestiong that special publicity should be given to the results likely to accrue from the rendition in the present circumstances of China. It was also decided to send three delegates an American, a British subject, and a Japanese-to Peking to lay the whole case before the Diplomatic Body.

The Mixed Court was taken over by the Consular body during the general upheaval of 1911 consequent on the collapse of the Manchus, and has ever since been controlled by it. Its restoration is strongly demanded by the Chinese. It was one of the thirteen points put forward by them after the riots of May 30, 1925.

RULES AND ORDERS.

CRIMINAL PROCEDURE.

THE INDICTABLE OFFENCES RULES, 1926.

S.R. & O., 1926, No. 676/L. 19.

1. These Rules may be cited as the Indictable Offences Rules, 1926.

2. These Rules shall come into operation forthwith.

3. The Examining Justices or Justice by whom a person accused of an indictable offence is committed for trial shall endorse upon the warrant of commitment a notice stating the Court at which the person bound over to prosecute is bound over to appear.

4. When a witness has been bound over, conditionally or otherwise, to appear at the Court of Trial of a person accused of an indictable offence and the Examining Justices subsequently discharge that person, notice in writing shall be given to such witness forthwith informing him that the person has been discharged and that consequently the witness is not required to appear at the Court of Trial.

5. When a witness has been bound over, conditionally or otherwise, to appear at the Court of Trial of a person accused of an indictable offence and the Examining Justices subsequently commit that person for trial at a Court other than the Court at which the witness has been bound over to appear, notice in writing to that effect shall be given forthwith to such witness.

6. When a witness has been bound over to appear at the Court of Trial of a person accused of an indictable offence and the Examining Justices subsequently direct that such witness shall be treated as having been bound over to attend the trial conditionally, notice in writing to that effect shall be given forthwith to such witness. 7. Any notice in writing required by Rules 4, 5 and 6 to be given to a witness by the Examining Justices shall be signed by one or more Examining Justices or by their Clerk and shall be served in the manner applicable to a witness summons.

8.-(1) When a witness has been bound over to attend the trial conditionally upon notice being given him or is to be treated as having been so bound over in accordance with sub-section (1) of section 13 of the Criminal Justice Act, 1925, and notice is subsequently given to the Clerk to the Examining Justices by, or on behalf of, the prosecutor or the person committed for trial that the attendance of such witness at the trial is required, the Clerk to the Examining Justices shall forthwith issue a notice in writing that such witness is required to appear at the Court of Trial in pursuance of his recognizance, and cause it to be served upon such witness in the manner applicable to a witness summons, or, if time does not so permit, notice may be given to such witness in such way as the circumstances may render expedient.

(2) When a Clerk to Examining Justices issues such notice at the instance of the prosecutor, he shall inform the person com

mitted for trial thereof; and when he issues it at the instance of the person committed for trial, he shall inform the prosecutor thereof.

9.-(1) A statement containing the names, addresses and occupations of any witnesses who have been, or are to be treated as having been, bound over to attend the trial conditionally, shall be transmitted to the Clerk of Assize or Clerk of the Peace, as the case may be, with the depositions and a copy of the statement shall be retained by the Clerk to the Examining Justices.

(2) In any such statement the Clerk to the Examining Justices shall distinguish the names of the witnesses, if any, to whom notice has been issued by him requiring them to attend the trial and shall state the date of such notice; and if any such notice is issued after the statement has been so transmitted, the Clerk to the Examining Justices shall send notice thereof to the Clerk of Assize or the Clerk of Peace, as the case may be.

10. The consent of the prosecutor or the Director of Public Prosecutions required by provisos (a) or (b) to sub-section (1) of section 24 of the Criminal Justice Act, 1925 (which relate to the summary disposal of certain indictable offences where the property or affairs of His Majesty or a public body is affected, or where the prosecution is being carried on by the Director of Public Prosecutions) may be signified in writing; and any document purporting to be such consent and to be signed by the prosecutor or the Director, or an Assistant Director, of Public Prosecutions, as the case may be, shall be admissible as prima facie evidence without further proof.

11. Any summons addressed to a corporation or other document may be served upon the corporation by leaving it at, or sending it by post to, the registered office of the corporation, or, if there be no such office in England, by leaving it at, or sending it by post to, the corporation at any place in England at which it trades or conducts its business.

12. The forms in the Schedule hereto, or forms to the like effect, may be used with such variations as circumstances may render expedient.

13. Forms M, N, O (1) and O (2) in the Schedule to the Indictable Offences Act, 1848, are hereby annulled. Dated the 11th day of June, 1926.

SCHEDULE. [FORMS.

RULES OF THE SUPREME COURT.

ORDER 54D.

Cave, C.

I, GEORGE VISCOUNT CAVE, Lord High Chancellor of Great Britain, by virtue of Order 54D of the Rules of the Supreme Court and of every other power enabling me in that behalf, hereby nominate the Honourable Mr. Justice Russell to be the single Judge to hear and determine such appeals under Order 54D as in pursuance of that Order are to be heard and determined by a single Judge of the Chancery Division, subject, however, to the power conferred upon me by the said Order to nominate in any particular instance another Judge of the Chancery Division for that purpose.

And I, the said George Viscount Cave, hereby further nominate the Honourable Mr. Justice Russell and the Honourable Mr. Justice Tomlin to be the two Judges of the Chancery Division constituting a Divisional Court for the purpose of hearing and determining such appeals under the said Order 54D as, in accordance with the provisions of that Order, are to be heard and determined by a Divisional Court of the Chancery Division, subject, however, to the power conferred on me by the said Order to nominate another Judge or Judges of that Division to be members of the said Divisional Court for the said purposes in any particular instances. Dated the 25th day of June, 1926.

LAND CHARGES FEES.

Cave, C.

THE LAND CHARGES FEES ORDER, 1926.

S. R. & O., 1926. No. 793/L23.

I, GEORGE VISCOUNT CAVE, Lord High Chancellor of Great Britain, by virtue and in pursuance of the Land Charges Act, 1925, as amended by section four of the Law of Property (Amendment) Act, 1926, and with the concurrence of the Lords Commissioners of His Majesty's Treasury do hereby make the following general rules as to fees :

SECOND SCHEDULE. Regulations as to Fees.

1 6

per name

50

per name

1 6

1. All fees, except those payable in respect of registration under sub-section (6) of section 10 of the Act shall be prepaid by Land Registry Stamps.

2. Land Registry stamps shall be purchased in the Registry and such other places as may from time to time be appointed and may be paid for by cash or by cheque, postal or money order, made payable to H.M. Commissioners of Inland Revenue.

3. All fees in respect of registration under subsection (6) of section 10 of the Act shall be prepaid in cash at the local deeds registry or by cheque, postal or money order, made payable to the Registrar of the appropriate deeds Registry.

4. All fees may be sent by post.

5. Where the amount of the fee is not defined, or immediately ascertainable, such deposit shall be made as the Registrar shall direct.

6. The fees prescribed for expediting an official search and for telegraphing or telephoning the result of the search shall not apply to the local deeds registries and no right to make an application to a local deeds Registrar for these purposes shall be implied.

7. Where the Registrar, in the exercise of his discretion, authorises an application, search or official certificate of search to be made or granted in a manner which involves a reduction of fees, he may require such fees to be paid, having regard to the time and labour involved or likely to be involved, not exceeding the fees which would have been payable had his discretion not been so exercised, as he may think reasonable.

The Law Journal

In its One-Hundred-and-Fourth Year of Publication.

THE KING'S REMEMBRANCER.

WE understand that Sir Willes Chitty, who has been a Master of the King's Bench Division since 1901, and Senior Master and King's Remembrancer since 1920, will be retiring at the end of the Vacation. The great services which he has rendered in the organisation of the Law Courts, and in the revision of the Rules of Practice, are well known. Perhaps less evident has been the advice which has been frequently sought for, and never in vain, by the authorities responsible for the administration of Justice. His place in the official world will be difficult to fill, but we believe his retirement will not mean the termination of his literary legal work, and that it may perhaps make an opening for the undertaking of professional work in other directions.

MR. C. P. BLACKWELL.

The promotion of Sir Amberson Barrington Marten to be Chief Justice of Bombay created a vacancy for a puisne judge, to be filled by a practising member of the English Bar. An excellent choice has been made. Mr. Cecil Patrick Blackwell, although only forty-four, has for some years had an established reputation as a sound lawyer and an able advocate. He was called by the Inner Temple in 1907, and joined the Northern Circuit. He has, however, practised chiefly in London, and, latterly, has been largely engaged in banking and commercial matters. In spite of the claims of a large and growing practice, and, to a certain extent, of politics-he contested Kingswinford in the Liberal interest at the General Election of 1923-Mr. Blackwell has always found time to keep in touch with the academic side of the law. He has throughout his professional life been an active member of the Law Students' Debating Society, which is, we believe, the doyen of such institutions. Notwithstanding its name, that Society consists chiefly of practising members of both branches of the profession, and Mr. Blackwell has on many occasions, when presiding over a House which is not always easily handled, given proof of the possession of judicial qualities which cause his friends to anticipate for him, with complete confidence, a distinguished judicial career.