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The following have been registered for week ending 10th June:

where the marriage, which was between persons of the Jewish faith, had taken place in Poland JOINT-STOCK COMPANIES IN SCOTLAND. in 1906, held that a certificate of marriage, verified by an affidavit, sworn to by the acting Consul-General in London for the Polish Republic, was sufficient evidence of the marriage. -Prob., Div., and Adm. Div. (Branson J.). -28th April 1921.

LAW LIBRARY.

BOOK NOTICE.

Burke and Hare. Edited by William Roughead,
W.S. Notable British Trials Series. 1921.
Edinburgh: Wm. Hodge & Co. Ltd. Price
10s. 6d. net.

business of bakers, purveyors, confectioners, etc. Capital£6000 in £1 shares. The subscribers are resident in Ayr. the business carried on under the name of William Young

11743-Topsy Ltd. (private company), to carry on the

11744-William Young Ltd. (private company), to acquire

carriage hirers and funeral undertakers in Paisley. Capital -£15,000 in £1 shares.

11745-R. G. Lawrie Ltd., 62 Renfield Street, Glasgow (private company), to take over the businesses of makers of bagpipes, Highland costumes, musical instruments, etc., carried ou under the name of R. G. Lawrie, at above address. Capital-£25,000 in £1 shares.

11746-Charles Young Ltd., 53 George Street, Edinburgh (private company), to deal in real and personal property, stocks, shares, etc. Capital-£500 in £1 shares.

11747-J. R. Moodie & Co. Ltd. (private company), to continue the business of export and import merchants, brokers, and feeding stuff merchants, recently carried on under the name of J. R. Moodie & Co., at 44 Constitution Street, Leith. Capital-£5000 in £1 shares.

11748-Waverley Glass Works Ltd. (private company) Capital-£5000 in £1 shares. Subscribers-Robert Dalziel, glass manufacturer, 2 Dalziel Place, Edinburgh; and George Fletcher Walker, glass manufacturer, 10 Lochside Street, Crossmyloof, Glasgow.

11749-Taximeter Syndicate Ltd., 75 Buchanan Street, Glasgow (private company), to deal in taximeters and elec trical or mechanical appliances of every description. Capital -£6000 in 2s. shares.

11750-Ramsay & O'Donnell Ltd. (private company), to carry on in Glasgow or elsewhere the business of fruit produce. Capital-£2000 in £1 shares. importers and merchants, and dealers in fruit and general

11751-The Hillhead Picture House Ltd., 166 Buchanan Picture House Ltd. Capital-£25,000 in £1 shares.

Street, Glasgow (private company), to take over the Hillhead

to carry on the business of shipping agents, etc. Capital

11752-Braes, Halliday (Liverpool) Ltd. (private company), £5000 in £1 shares. The subscribers are resident in Glasgow. 11753-Thomas Archer Ltd. (private company), to take over the business of Thomas Archer, Fraserburgh, fishcurer, etc. Capital-£12,000 in £1 shares.

on business as merchants and general dealers, manufacturers, 11754-Buyers & Sellers Ltd. (private company), to carry agents, stationers, printers, publishers, advertising, and commission agents, general brokers, etc. Capital-£500 in £1 shares.

Seldom has Mr Roughead's genius reached the height it does in this amazing record of the "greatest criminal cause" which Scotland has ever known. Mr Roughead has done more than an editor generally considers the limit of his duties, and by the meticulous care with which the whole subject is treated we imagine "Burke and Hare" must be one of his favourite episodes in Edinburgh history and his labour indeed one of love. It is unnecessary in this journal to enlarge on the case itself. The facts are well known; a veritable charnel-house of crime is opened before our eyes, and yet the peculiar circumstances surrounding the case, especially the astonishing position of Dr. Knox both "before and after" the fact, all combine to form a most engrossing narrative. With well-turned phrase and the peculiarly effective chapter-heading quotations which characterise Mr Roughead's work, we are presented with a composite and extremely 11755-Scottish Industrial Musical Association Ltd., 134 readable whole in place of the scratchy patch-business as caterers for public entertainments and exhibiSt Vincent Street, Glasgow (private company), to carry on work we have hitherto been condemned to tions. Capital-£3000 in £1 shares. resort to. We cannot but think that this is a volume few libraries can do without. It covers in incomparable fashion a period in the historic past of Edinburgh with which every citizen should be familiar. It is regrettable the get-up of the book is not more in conformity with the standard of excellence otherwise, though a word of praise is due for the admirable illustrations.

EDITORIAL NOTE.-The Editor will be pleased to consider Articles on Legal Subjects, and will welcome any suggestions from Subscribers which will serve to make the S.L. T. more useful to the Bar or Profession.

The following have been registered for week ending 17th June:

11756-The Agricultural and General Investment Co. Ltd., acquire and deal in shares, stocks, debentures, etc. Capital 149 West George Street, Glasgow (private company), to

-£2000 in £1 shares.

Aberdeen (private company), to take over the wine and spirit 11757-Gordon Graham & Co. Ltd., 31 Market Street, merchant's business now carried on at above address under the name of Gordon Graham & Co. Capital-£100,000 in

£1 shares.

11758-The Roylton Manufacturing Co. Ltd., 135 Wellington Street, Glasgow (private company), to carry on at Manchester and elsewhere the business of manufacturers, merchants, importers and exporters of woollen, linen, cotton, silk, and velvet goods. Capital-£5000 in £1 shares.

11759 The Bo'ness Football Club Ltd. Capital-£2000 in 2s. shares.

11760-Duthie, Shaw & Co. Ltd. (private company), to take over the business of wholesale French and Italian warehousemen, etc., carried on by Duthie, Shaw & Co., at 50-56 York Street, Glasgow. Capital-£25,000 in £1 shares.

11761-Leslie Kirk Ltd., Clydebank (private company), to take over the undertaking of builder and painter carried on by Leslie Kirk at Clydebank. Capital-£8000 in £1 shares. 11762-William Henderson Ltd., 5 York Place, Edinburgh (private company), to carry on the business of financiers, discounters, bankers, etc. Capital-£1000 in £1 shares.

THE PROFESSION AND THE LAND

TRANSFER BILL.

Looking to the views freely expressed regarding the Conveyancing Bill we should not have been surprised if, per contra, there had been adverse comments on the existence of the Land Transfer Bill as a separate measure, instead of being consolidated as part and parcel of the Conveyancing Bill. But we find no criticism of that kind, and further all the legal bodies are favourable to the proposals contained in the Bill. The coldest are the S.S.C.'s. On feu-duty redemption they say: "It is thought that, even if the Bill should become law, it would not be very largely taken advantage of"; on leasehold enfranchisement their language is identical; but they counsel no opposition. The various Reports present most helpful friendly criticism, whose purpose obviously is to mend and not to end the Bill, and we do not doubt that we shall soon see a much improved second edition due to the careful professional examination to which the Bill has been subjected and the constructive recommendations which the profession has placed at the service of the Conveyancing Com

mittee and the Law Officers.

I.-FEU-DUTY AND GROUND ANNUAL
REDEMPTION.

It is convenient to deal first with the Report of the Society of Advocates of Aberdeen. It is very brief. It contains intrinsic evidence of a healthy variety of opinions in their Bills Committee, not so much with reference to anything that is contained in the Bill, as with the further, but clearly cognate, question whether feu-duties or ground annuals should be prohibited for the future, which would no doubt practically involve that the redemption scheme should be made compulsory and not voluntary in the proprietor's option, which is all that is at present proposed. With this the Aberdeen Society link up the question of the retention or the abolition of tenure. That certainly is an issue of commanding importance. They say that the abolition of feu-duties (by which we think they mean tenure) would probably be the first real step towards simplification, in which they do not go so far as an eminent member of the W.S. Society of a previous generation who, speaking with the benefit of his combined experience as a conveyancer and as an official, left it on record as his opinion that there could be no real simplification so long as tenure was retained. But we do not see that the two questions-tenure and annual ground burdens-are essentially immixed. Ground annuals are independent of tenure, and in England they have freeholds with perpetual annual ground burdens. Simplification of title is of great importance, but it must ever be kept in its proper place as the handmaid of substantial business interests. It would indeed be a sad

instance of the last case being worse than the first if we landed ourselves with a new system splendid in all respects except that it thwarted and impeded building development. The Advocates of Aberdeen are on surer ground when they state the enlightened view that the time has come for "a recognition of public rather than private interest in amenity"; that accordingly all private restrictions, existing and future (as we understand), should be transferred to a local public body exercising statutory powers and discretions. This is not the first time that we have heard this idea mooted in professional circles, but it is of high importance that it comes now with the official imprimatur of a body so competent as the Society of Advocates of Aberdeen.

Meantime there arises practically and sharply what is to be the position, as regards building and other restrictions, of a superior after his feuduty has been extinguished, of a ground annual creditor after there has ceased to be any debt, and of any cautioner who has taken a transfer of the feu-duty under Clause 5? Well-informed suggestions are made for extinguishing the estate altogether in proper cases, and in other feudal cases for inventing a blench holding si petatur tantum. It would certainly be highly objectionable to have a multitude of barren estates, the holders of which would never make up titles to them, and could probably not be traced if and when wanted. What that estate could possibly be in the case of a ground annual it is difficult to see, yet it is expressly saved in the Bill.

Two serious obstacles to the scheme are pointed out in the Reports. One is the existence of overliabilities; the other the existence of divided feus with unallocated liabilities. There is unanimity of opinion that the former of these matters must be dealt with, and the Faculty of Advocates submit a clause for the purpose. Apparently, however, the Faculty have missed the allocation difficulty, but that is rectified by the Edinburgh and Glasgow solicitors' branches. The two Edinburgh Societies (W.S. and S.S.C.)_favour compulsory allocation, but the Glasgow Faculty strongly differ: "Of course no provision is, or ought to be, made for the case of a feu of which, though it has been divided into parts, the feuduty has not been allocated by the superior." We think the business community would side with the W.S. Society when they say:

The Society feel that, if there be excluded from the scope of the Bill all those cases where allocation by the superior is a necessary preliminary to a vassal taking advantage of the Act, the measure will be seriously defective, and they therefore recommend that provision should be made for compulsory allocation, taking care that the security [for any unredeemed feu-duty] is adequate and that the augmentation [of the redeemed feu-duty only ?] is reasonable.

Curiously enough the pregnant matter of the redemption terms is dealt with by the W.S. Society only, and they make the valuable and equitable recommendation that the measure of value should not be limited to Consols, but that the party redeeming should have the option of taking "any stock the interest on which does not exceed 3 per cent. and is payable or guaranteed by the British Government." The S.S.C. | Society are wrong in thinking that stock must always be purchased; in point of fact we imagine that that will scarcely ever happen, and the stock quotation will be used as a measure only. But we think that the same Society have scored a good business point when they require that payment or [3 (b)] consignation should include an amount equal to stockbroker's commission.

In entail and liferent cases the Bill provides for consignation of the redemption money, and the right of the heir of entail or liferenter is restricted to the interest. The only comment on this is by the W.S. Society, who recommend that it be altered to the effect that where "the redemption price in any case is under £50 the heir of entail or liferenter should be entitled to receive the price as if he were absolute proprietor." As we have said, no one else concurs in this, nor are we surprised. We are aware of no precedent or principle in support. It might dissipate a fund altogether by giving the corpus to the life tenant. The casualty redemption cases are not in point, and in any event they go nothing like so far. If this recommendation were put in operation in conjunction with the principle of compulsory allocation, we might have a £400 feu-duty first split into ten of £40 each, and then the whole redemption money going into the pockets of a mere liferenter.

The

more; if you do the same to the second 4 per
cent. you give him less. It is certain that the
W.S. recommendation applies to the second 4
per cent., and we think it applies to that only.
On the other hand we rather think that the
Glasgow recommendation is the converse.
W.S. substituted figure is 6 per cent.; the
Glasgow substituted figure "5 per cent. at
least." There is really no equation or set-off
between the two calculations, though no doubt
there is the precedent of the Casualties Act for
4 per cent. in both places. That precedent
however will hardly serve, for the Casualties
discount is at 4 per cent. simple interest, which
was certainly a mistake. For making the dis-
count compound there is the apt precedent of
the English Acts for leasehold enfranchisement
where, however, we think we are right in saying
that the rate is 3 per cent. compound, fixed no
doubt when the value of money was very
different. It may well be that a fair enough
solution of both branches would be to act on
what we believe to be the true intention of both
Reports. That would make the discounting at
6 per cent. compound, as recommended by the
W.S. Society; and the additional feu-duty
would then be 5 per cent. on the result, as
recommended by the Glasgow Faculty.

The W.S. report contains some further valuable hints regarding the adjustment of the formula of valuation. We do not doubt that these will receive full consideration in the proper quarters, as they deserve; indeed we question whether they exhaust the overhauling which is required in this respect, but into that we do not go, for our purpose is to deal with the Reports rather than with the Bill.

The Glasgow Faculty recommend that in the case of future leases exceeding seventy years II. LEASEHOLD ENFRANCHISEMENT. the leaseholder should at any time be entitled to convert to feu, even though there are less The only Reports which make an attempt to than thirty-five years to run. That is looking be helpful are those of the W.S. Society and of well ahead, and perhaps the next generation the Glasgow Faculty. They concur in recom- may be allowed to deal with it. Might it not mending (1) that mineral leases be expressly ex- be more pertinent to ask whether, if there cluded, which is probably the intention; (2) that are thirty-five years to run in any case, enthe superior's right to work excepted minerals be franchisement ought to be excluded because the reserved entire; (3) that "total value" be ascer-lease was originally for sixty-five and not for tained otherwise than by reference to the Finance seventy years? (1909-10) Act 1910, which was never appropriate and is now hopeless; (4) that no attempt be made to apply the Bill to sub-leases, which is a serious blot; and (5) that the 4 per cent. basis laid down in the Bill be raised. But by this last we do not think the two societies mean the same thing. The recommendation refers to an increase of the feu-duty in respect of buildings. What the Bill prescribes is 4 per cent. on the excess, if any, of the present value over the original value, but discounted at 4 per cent. compound interest from the conversion date to the end of the lease. If you raise the first 4 per cent. to a higher figure you give the superior

The Glasgow Faculty are, we think, the only body who drew attention to the case of divided leaseholds. They say that "the different lessees would require to combine for the purpose of taking advantage of the enactment." But is it certain that that would be competent? Even if so, what kind of feu-right would they obtain? If compulsory allocation is to be recognised in feu-holdings it should extend to leaseholds also.

The W.S. Society have a useful recommendation (stated also by the Faculty of Advocates) that it ought not to be compulsory to have two stages and two instruments to effect leasehold enfranchisement and redemption of feu-duty.

It need not be admitted that one document could not be made to serve even as the Bill stands, but certainly it would be better to give an express lead, and it might contemplate the possibility of a combination of no less than four stages, namely (1) allocation; (2) redemption of casualties; (3) enfranchisement; (4) redemption of feu-duty.

The Glasgow Faculty raise the question of the stamp duty on the memorandum of enfranchisement, and they recommend that this be dealt with in the Bill. That would, so far as we are aware, be a complete novelty in a Conveyancing Bill, but we cordially agree as to the importance of the point. It is raised in the Glasgow Report with reference only to the memorandum of enfranchisement which is applicable when there are less than 200 years to run, in which case the feu-duty may, or may not, be more (it cannot be less) than the tack duty, and it is important on this stamp question to keep in view that under section 14 (7) an alternative is a feucharter. When the unexpired term is 200 years or more, the document is a notarial certificate, and apparently the Glasgow Faculty assume that the stamp in that case can be only 58.; but there again there is the alternative of a feucharter. It would appear that the Glasgow Faculty have opened a serious line of enquiry and adjustment applicable to both stamps and

costs.

The

THE sittings of the First Division of the Court for the trial of causes by jury in the ensuing vacation will begin on Thursday, 21st July next.

The sittings of the Second Division of the Court for the trial of causes by jury in the ensuing vacation will begin on Thursday, 21st July next.

Note. With regard to the transmission of causes for trial at these sittings agents are referred to the Codifying Act of Sederunt, Book F, Chapter i, section 5. A copy of the Lord Ordinary's interlocutor allowing the trial to proceed at the sittings, along with a print of the closed record and of the adjusted issue or issues, must be handed to the Keeper of the Rolls of the Division in which the cause is to be tried, not later than twelve o'clock noon on Wednesday, 29th June, otherwise the cause will not be taken at the sittings.

THE Lord Ordinary officiating on the Bills will sit in Court on Wednesday, 24th August, and Wednesday, 28th September, each day at eleven o'clock forenoon, for the disposal of motions and other business falling under the 93rd section of the Court of Session Act 1868, and the 3rd section of Chapter i., Book A, Codifying Act of Sederunt; and Rolls will be taken up on Monday, 22nd August and Monday 26th September between the hours of eleven and twelve o'clock.

AUTUMN CIRCUITS, 1921.

Tuesday, 5th July. Ayr-Thursday, 28th July,
at 10.30; Pleading Diet-Monday, 18th July;
Service - Monday, 11th July. A. M. Mac-
Robert, Esq., K.C., Advocate-Depute. Messrs
Alexander Rae and Thomas S. Stewart, clerks.

COURT OF SESSION. AUTUMN VACATION, 1921. The Court adjourns for the Autumn Vacation on Wednesday, 20th July. Box-days SOUTH.-The Right Hon. the Lord Justiceare Thursday, 18th August, and Thursday, Clerk and the Hon. Lord Ashmore. Jedburgh 22nd September. Summonses due for calling-Tuesday, 19th July, at 10.30; Pleading Diet on each of the box-days must be lodged not-Saturday, 9th July; Service-Saturday, 2nd later than the immediately preceding Tuesday. July. Dumfries-Friday, 22nd July, at 10.30; They may also be lodged on any prior date Pleading Diet-Tuesday, 12th July; Serviceafter expiry of induciæ. Court-days are Wednesday, 24th August, and Wednesday, 28th September. Court sits at eleven o'clock. Enrolments for Court-day rolls taken up between eleven and twelve o'clock on the Monday immediately preceding the Court-day. NORTH.-The Hon. Lord Dundas and the Court resumes for the Winter Session on Satur- Hon. Lord Blackburn. Perth-Tuesday, 13th day, 15th October. Summonses due for calling September, at 11; Pleading Diet Saturday, on Saturday, 15th October, must be lodged 3rd September; Service Saturday, 27th before one o'clock on Friday, 14th October. August. Inverness-Tuesday, 20th September, They may also be lodged on any prior date after at 10.30; Pleading Diet-Saturday, 10th Sepexpiry of induciæ. Outer-House enrolments for tember; Service Saturday, 3rd September. Saturday, 15th October, taken up on Thursday, Dundee - Friday, 23rd September, at 10.30; 13th October, between eleven and twelve o'clock. Pleading Diet Tuesday, 13th September; No Inner-House manuscript enrolments received Service - Tuesday, 6th September. Aberdeen for the Single Bills of Saturday, 15th October.Tuesday, 4th October, at 10.30; Pleading Vacation hours of attendance, clerks of Court (New Register House), Inner House and Outer House Monday, Tuesday, Thursday, and Friday, also Saturday, 20th August, and Saturday, 24th September, 11 to 1. Bill-ChamberMonday to Friday (both inclusive), 10 to 12 and 2 to 3. Saturday, 10 to 12.

Diet Saturday, 24th September; Service-
Saturday, 17th September. D. P. Fleming,
Esq., Advocate Depute. Messrs Alexander Rae
and Thomas S. Stewart, clerks.

WEST.-The Hon. Lord Mackenzie and the Hon. Lord Anderson. Stirling Thursday, 21st July, at 10.30; Pleading Diet-Monday,

11th July; Service-Monday, 4th July. Glasgow-Monday, 22nd August, at 10.30; Pleading Diet Friday, 12th August; Service- Friday, 5th August. Inveraray-Thursday, 29th September, at 10.30; Pleading Diet-Monday, 19th September; Service-Monday, 12th September. J. C. Fenton, Esq., Advocate-Depute. Messrs Alexander Rae and Thomas S. Stewart, clerks.

DECISIONS IN THE ENGLISH
COURTS.

Condogianis v. Guardian Assurance Co. Ltd.

INSURANCE

ANSWER

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MISLEADING
MATERIALITY-EXPRESS WARRANTY.

or in its citation of judicial decisions than that
of Mr Wilkinson. It collects in one handy
volume the reported cases in England, Scotland,
and Ireland down to last month. It contains
the author's clear and concise explanation of the
provisions of the Act in the light of those
judicial interpretations; and a useful appendix
contains the forms and tables, as well as excerpts
from earlier statutes, which the reader will
require. The lawyer who has found the original
edition so useful a guide on this difficult subject
will welcome the new and enlarged one.

Juridical Review. June 1921. Vol. XXXIII.,
No. 2. Edinburgh: W. Green & Son. Ltd.
In the opening article of the new number of
this Review Mr Roughead tells, under the title
"The Twenty-Seven Gods of Linlithgow,"
strange story of an eighteenth-century litigation.
Mr Thomas Miller concludes his controversial
but interesting series on the "Law of Tithes."
The usual features of interest will also be found.

-An insured answered the question in a policy
of insurance "Has proponent ever been a claim-
ant in respect of the property now proposed or
any other property? If so, state when and
name of company" by answering in the affirm-
ative and mentioning one company, whereas
there was also another upon which he had
made a claim. The particulars were said in
the policy to be express warranties. Held that
as the particulars were express warranties, it
was unnecessary to enquire whether they were
material or not, and that the answer referred to,
though verbally a correct answer to the request
to mention "one company," was misleading and,
if fairly and reasonably read, untrue, and there-
fore caused the contract to be avoided. Judg-pany), to acquire the business of R. G. Neill & Son, woollen
ment of the High Court of Australia affirmed.—
Judicial Committee of the Privy Council (Vis-
count Haldane, Lords Buckmaster and Shaw of
Dunfermline).-2nd May 1921.

In re Farrow's Bank.

COMPANY LIQUIDATION-LEASE-COVENANT NOT TO ASSIGN WITHOUT LESSOR'S CONSENT— RIGHT OF LIQUIDATOR TO ASSIGN.-Where a banking company in liquidation was lessee of buildings, a condition of the lease of which was that they were not to be assigned without the written consent of the lessor, with power to him to re-enter if the company should go into voluntary or compulsory liquidation, held that the liquidator was entitled to assign without the consent of the lessor.-Chan. Div. (P. O. Lawrence J.).—3rd May 1921.

BOOK NOTICES.

A Guide to the Increase of Rent and Mortgage
Interest (Restrictions) Act 1920. By W. E.
Wilkinson, LL.D. Second Edition. 1921.
London: The Solicitors' Law Stationery Society
Ltd. Price 5s. net.

Of all the commentaries on the Rent Act of last year none is more exhaustive in its treatment

JOINT-STOCK COMPANIES IN SCOTLAND.
The following have been registered for week ending 24th
June:

company), to carry on the business of drapery, furnishing,
11763-Robert Cochran & Sons Ltd., Paisley (private
and general warehousemen. Capital-£80,000 in £1 shares.
11765-R. G. Neill & Son Ltd., Langholm (private com-

manufacturers, Glenesk Mills, Langholm. Capital-£30,000 in £1 shares.

11766-The Glasgow Wholesale Meat Co. Ltd., Corporation Meat Market. Graham Square, Glasgow (private company). Capital-£1000 in £1 shares.

11767--Armadale Football Club Ltd., to take over the Armadale Club. Capital-£1000 in £1 shares.

11768-Clyde Shovel Works Ltd., Calton Street, Tollcross, Glasgow (private company), to manufacture shovels, etc. Capital--£3000 in £1 shares.

11769 Lumleys Ltd., 163 Leith Street, Edinburgh (private company), to carry on the business of athletic outfitters. Capital-£35,000 in £1 shares.

11770-Clydebank Municipal Bank, The Municipal Buildings, Clydebank, Ltd. (private company), to establish and carry on the business of a bank. Capital-£100 in £1

shares.

The following have been registered for week ending 1st July:

(private company), to carry on business as engineers and shipbuilders' furnishers, ironmongers, engineers, etc. Capital 5000 in £1 shares.

11771-Potter, Cowan & Co. Ltd., 27 Pitt Street, Glasgow

11772-Alexander Marshall & Co. Ltd., Motherwell (private company), to take over the business of boilermaking and accessories, now carried on by Alex. Marshall & Co., at Motherwell. Capital-£30,000 in £1 shares.

11773-Financiers Ltd. (private company), to carry on business as merchants and general dealers, manufacturers, printers, publishers, etc. Capital-£100 in £1 shares. The addresses of the subscribers are in Edinburgh.

etc.

11774-Colver & Asquith Ltd. (private company), to carry on business as cap manufacturers and warehousenien, hosiers, Capital-£4000 in £1 shares. Subscribers-D. M. Asquith, 39 Warwick Street, Glasgow, and I. Colver, 16 Main Street, Glasgow.

11775-Williamson & Co., Scotland, Ltd., 34 St Andrew Square, Edinburgh (private company), to carry on business as agents, commission and buying agents, traders, brokers, shippers, warehousemen, etc. Preference shares of £1 and 3000 Ordinary shares of 5s. Capital£5000 in 4250

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