This was a small case of whisky inflation, and we do not doubt that it is dwarfed by others known to our readers. In the same way it might well have happened that the distributable estate was £80,000, and the death duty £20. We take leave to question whether such results were ever intended by the framer of the subsection referred to, but the legal construction admits of no doubt. And that is not the end of it, for the principle of "marginal relief" opens up a much larger vista. We refer to section 13 of the Finance Act 1914. Thus in the actual case stated above where £20,000 was distributed, if the valuation for estate duty had been, say, £1500, it would appear that the legacy duty payable by strangers in blood would have been, not £2000, but only £500. A patient reader will have observed that subsection (5) of section 7 of the 1894 Act, which has been so much referred to, seems to be ruled by the words "in the opinion of the Commissioners." But that does not mean that they are final on the matter. Before passing beyond even them, however, it may be worth while noting the questions whether they are entitled to refuse to give a personal hearing or to refuse to hear expert evidence. Subsection (8) of section 7 appears to justify them in refusing to hear evidence, but whether they could refuse a personal hearing of argument is not so clear. Subsection (9) contemplates the Commissioners obtaining a "valuation," which is a very misleading term for a report on probable sale price in terms of subsection (5), and it is not stated whether the taxpayer is entitled to see the valuation. Beyond the Commissioners the provisions for appeal are in section 10 of Finance Act 1894, section 22 of Finance Act 1896, and section 60 of Finance (1909-10) Act 1910. What these come to is that, if the taxpayer chooses to risk it, he is entitled to the decision of a judicial tribunal or of a judicial referee. of bail in criminal cases, and in the execution of the necessary bond of caution. A report on the proposed revision of the Table of Fees for Conveyancing and General Business was submitted, and it was agreed to hold a special meeting for its consideration. Attention was drawn to the fact that solicitors were not allowed commission in the case of conversion of short-dated War Bonds into the new Government 3 per cent. stock, as well as when investing clients' funds in issues of Government stocks. It was agreed to memorialise the Treasury on this subject. Letters were read as to the proposed abolition of Assessors of Income Tax and the restricting of the duties of Commissioners of Income Tax, and these were remitted to the Bills Committee for consideration, along with the Revenue Bill. Alexander King, Greenock; John Leslie MacCallum, Leith; A. Douglas Forbes, Glasgow ; John R. Strachan, Dundee; George Robb, Aberdeen, were admitted members of this Society. JOINT-STOCK COMPANIES IN SCOTLAND. 11712-The Scottish Industrial Exhibitions Ltd. (private 11715 Premier Cinema Theatres Ltd., 79 West Regent Street, Glasgow (private company), to carry on business of exhibitors of moving pictures, etc. Capital-£3000 in £1 shares. Subscribers-Maurice A. Dent, film renter, 140 4thland Street, Glasgow, and W. B. D. M'Dougall, C.A., MINUTE OF COURT.-EDINBURGH, 14th May 1921.-The Lords appoint Saturday the day of June next to be kept as a holiday in celebration of the King's Birthday, and allow the papers due on Saturday to be boxed and received by the clerks on Monday, 6th June. J. A. CLYDE, I.P.D. INCORPORATED SOCIETY OF LAW AGENTS IN SCOTLAND.-A meeting of the Council was held in Edinburgh on 28th April, Mr Patrick Cooper, President, in the chair. A report was submitted by the Law of Diligence Committee, dealing with the scarcity of messengers-at-arms, which was approved of. It was agreed to communicate same to the principal legal societies along with a report on the scarcity of sheriff-officers. Reports were submitted as to the practice in certain districts in connection with the finding 79 West Regent Street, Glasgow. 11716-Dalmarnock Picture House Ltd., 68 Bath Street, Glasgow (private company), to carry on businesses of picture house, theatre, music hail, etc. Capital-£10,000 ̊ in £1 shares. Subscribers-A. Kerr, accountant, 68 Bath Street, Glasgow, and Elizabeth Wright, 68 Bath Street, Glasgow. 11717-Thomas M'Intosh Ltd., 51 Magdalen Green, Dundee (private company), to carry on business as merchants and manufacturers of ropes, twines, tow, jute, etc. Capital £1000 in £1 shares. Subscribers-Mary S. M'Intosh, nurse, 2 Maryfield Terrace, East Newport, Fife, and Mrs Margaret T. M'Intosh, 2 Myrtle Terrace, Tayport, Fife. men, etc. 11718-William Martin Ltd., 36 Main Street, Ayr, to carry on business of wholesale and retail drapers, warehouseWilliam Martin, draper, 2 Bruce Crescent, Ayr, and James Capital-£3000 in £1 shares. SubscribersGilchrist, portioner, Strathaven. Glasgow (private company), to acquire, establish, or carry ou business of grain merchants and merchants or manufacturers of all kinds of feeding stuffs, etc. Capital-£10,000 in £1 shares. Subscribers-Alexander D. Galloway, merchant, 26 Hamilton Drive, Glasgow, and Hector M'Leod, merchant, 219 St Vincent Street, Glasgow. 11719-Galloway & M'Leod Ltd., 219 St Vincent Street, THE LATE MR ALEXANDER MOFFATT, By the death of Alexander Moffatt the legal profession has lost a remarkable personality. Born in 1863, he passed from school in Glasgow to Glasgow University, of which he was M.A. and LL.B. After serving an apprenticeship with a firm of writers in that city he was admitted to the Faculty in 1888. His first appointment as Sheriff-Substitute came to him in 1900. In 1904 he was transferred to Falkirk, and in 1907 to his duties there was added the work of Linlithgowshire. As an advocate he had not the fortune to acquire a full practice, but he was never idle. He studied conscientiously in the Law Room and wrote articles for Green's "Eneyclopædia." But, as was characteristic of him throughout his life, be sought work even when it did not come to him. In Parliamentary politics he took an active part in the conversion of St Stephen's Ward of West Edinburgh from Radicalism to Conservatism, and as candidate for Paisley he polled in 1895 a larger vote than had previously been cast for the Unionist party. Becoming a member of the Parish Council of Edinburgh, he was for several years chairman of its Law Committee. The form which the Edinburgh District Asylum took was largely due to the principles of housing mental patients propounded by him in an elaborate report based upon visits paid to asylums in England, France, and Germany by a deputation, of which he was a member, of the District Lunacy Board. into the life of their communities. He was to a great extent responsible for the institution of a county hospital in Lerwick, and for a number of years he was chairman of the Falkirk Hospital. Volunteering, too, was one of his avocations. Before coming to the Bar he had been a captain in the 3rd Lanark Rifles. In Shetland he was the leading spirit in resurrecting a local corps, which he commanded, and in 1917 he was major commanding the Argyll and Sutherland Volunteer Battalion of Stirlingshire. Masonry had a great attraction for him, and besides filling important offices in the craft, he was initiated into one of the highest degrees but a week or two before his death. Connected with the sea through the families of both father and mother, he had no slight knowledge of navigation, acquired in yachting and in deep-sea voyaging by steam and sail. In the course of his extensive travels he visited the United States more than once, and Canada and parts of South America. Of a very genial and hospitable disposition, Sheriff Moffatt made many and lasting friendships wherever he went. Full of humour, he was a raconteur who excelled especially in Scottish lore, yet he never reached his anecdotage. Though his interests were many, and his pursuit of them indefatigable, his main purpose in life was to be proficient as a lawyer. As a judge he was distinguished by his patience and his courtesy to all men. No trouble was too great for him in verifying his references, and in this his accurate and retentive memory gave him invaluable aid. It was not surprising, therefore, that he won what he most valued In Shetland and at Falkirk he entered fully the respect of all who practised in his Courts. For his many qualities, personal and professional, it may be safely said that few men, if any, have better filled the office of SheriffSubstitute. IT is officially announced that the King has been graciously pleased to approve that the Right Hon. Sir Edward Carson, K.C., be appointed a Lord of Appeal in Ordinary, in room of the Right Hon. Lord Moulton, deceased. COMPULSORY HIRING OF HOUSES IN SCOTLAND. -It is announced in the "London Gazette" of 20th May that the Lords Commissioners of His Majesty's Treasury have made the following rule: The Acquisition of Land (Assessment of Compensation) Fees Rules 1920, as amended by the Acquisition of Land (Assessment of Compensation Fees (No. 2) Rules 1920, shall apply to awards made by an arbiter under the Acquisition of Land (Assessment of Compensation) Act 1919, as applied by the Housing (Scotland) Act 1920 and the Regulations made thereunder. WE regret to announce that the death occurred early on Saturday morning last of Mr Andrew Gordon, solicitor, at his residence at 7 Afton Terrace, Trinity. Mr Gordon had been in failing health for more than a year. He carried on business on his own account in Thistle Court, Edinburgh, from 1893 to 1914, when a partner ship was formed. Mr Gordon instrumental in raising the 9th Battalion of the Royal Scots in 1900, and on the outbreak of war was mobilised and accompanied the battalion to France in 1915 as captain and quartermaster. He served throughout the war with the battalion until May 1918. Mr Gordon received the M.C. He was a keen sportsman, and was recently made a director of the Bruntsfield Links Golfing Society Ltd. He was also associated with the Royal Forth Yacht Club at Granton. Gordon leaves a widow and two children. ACT OF SEDERUNT Mr TO AMEND C.A.S., BOOK A, CHAPTER VI., SECTION 2, ANENT DUES PAYABLE BY INTRANT ADVOCATES. EDINBURGH, 18th May 1921. The Lords of Council and Session having considered the letter of the Dean of Faculty submitting a report of a Committee of Faculty and relative resolution of the Faculty of Advocates anent Fees payable by Intrant Advocates of date 18th March last, find that the proposal and resolution of the Dean and Faculty of Advocates are reasonable and fully supported by the grounds set forth in said letter and report; and therefore the Lords do no RETAILER, BUT NOT PART OF THE CONTRACT— SUFFICIENCY AS DEFENCE SALE OF FOOD AND DRUGS ACT 1875 (38 & 39 VICT. CAP. 63), SECTIONS 6 AND 25).-A chemist charged with selling adulterated quinine wine pleaded that the bottles, as received and sold by him, had upon them a capsule and label certifying that their contents were "made according to the British Pharmacopoeia," and contained prohibited ingredients. In purchasing the supply, however, he had received no warranty as to their nature, substance, or quality. Held written warranty received at the time of purthat the statement on the bottle was not a chase, and was not sufficient to protect the seller under section 25 of the above-cited Act. -K.B. Div. (Coleridge, Avory, and Salter JJ.). -21st January 1921. Japy Frères & Co. v. R. W. J. Sutherland & Co. R. W. J. Sutherland & Co. v. Owners of S.S."Thoeger." SHIP-CHARTER-PARTY-CARRYING CAPACITY OWING TO PERMANENT BALLAST LESS THAN THAT STATED IN CHARTER-PARTY-CLAIM FOR DAMAGES.-A steamer which was described in the charter-party as "supposed to carry 600 tons, but no guarantee given, deadweight on Board of Trade summer freeboard, inclusive of bunkers," and of which a similar description was given in a sub-charter, was found to have a carrying capacity of about 500 tons owing to her carrying 100 tons of irremovable cement ballast. In an action of damages by the sub-charterers against the charterers, and of the latter against the owners, held, reversing Rowlatt J. (supra, p. 39), that the description was not a guarantee, and as the permanent ballast must be treated as part of the structure of the ship at the time of the charter and of the sub-charter, there was no breach of either of these. -Court of Appeal (Bankes, Scrutton, and Atkin L.JJ.).— 25th February 1921. Moore & Co. v. Landauer & Co. CONTRACT SCRIPTION - SALE OF GOODS SALE BY DE DISCONFORMITY ΤΟ DESCRIPTION BUT NO DIMINUTION IN VALUE-RIGHT OF BUYER TO REJECT-SALE OF GOODS ACT 1893 (56 & 57 VICT. CAP. 71), SECTIONS 13 AND 30 (3). -A contract for the sale of cases of canned fruit provided that the goods should be packed in cases of thirty tins each, but the greater part of the goods were packed twenty-four tins in a ease. There was no diminution in the market value of the goods though thus packed. Held that the sale being one of description and it being part of the description that each case should contain thirty tins, the buyers were not bound to accept the goods packed otherwise and were entitled to reject the whole of the goods. Decision of Rowlatt J. affirmed. - Court of Appeal (Bankes, Scrutton, and Atkins L.JJ.)2nd March 1921. COMPANY WINDING-UP - ULTRA VIRES IN VESTMENT-LIABILITY OF DIRECTOR—RELIEFCOMPANIES (CONSOLIDATION) ACT 1908 (8 EDW. VII. CAP. 69), SECTION 279.-An action was raised by the liquidator in the compulsory winding-up of a company to have a director ordered to repay a sum lost in an ultra vires investment made by him and his co-directors. Held that the above-cited section, which enables the Court to relieve a director of a breach of trust when the Court considers him to have "acted honestly and reasonably," applied to L. French & Co. Ltd. v. Leeston Shipping Co. Ltd. ultra vires investments as being breaches of trust.-Chan. Div. (Astbury J.).—3rd March The "Edna." CHARTER-PARTY PROCUREMENT BY SHIP- 1921. BROKERS-CLAUSE PROVIDING FOR COMMISSION ON THE HIRE PAID UNDER THE CHARTER "AND ON ANY CONTINUATION "-SALE OF SHIP TO CHARTERERS DURING CHARTER CONSEQUENT INTERNATIONAL LAW PRIZE - CAPTURE OF TERMINATION OF CHARTER-CLAIM FOR COMMIS- | SHIP PREVIOUSLY GERMAN AFTER IT HAD BEEN SION FOR PERIOD SUBSEQUENT TO SALE.-The SOLD TO A NEUTRAL SUBSEQUENT REQUISIplaintiffs, who were shipbrokers, had effected TION BY THE CROWN-CLAIM BY OWNERS FOR the charter of a steamship belonging to the DAMAGES FOR DETERIORATION WHILE REQUISIdefendants for eighteen months, which provided TIONED VALIDITY AND COMPETENCE OF SALE. for commission to the plaintiffs "on the hire-The s.s. "Mazatlan," flying the Mexican flag, paid and earned under this charter and on any continuation." At the end of four months the defendants sold the ship to the charterers, thus terminating the charter. The plaintiffs there after claimed commission for the remainder of the eighteen months. Held that as the plaintiffs were to get the advantage of any prolongation of the charter, they must be taken to have accepted the risk of its curtailment.K.B. Div. (Roche J.).-2nd March 1921. Owners of S.S. "Mendip Range" v. Radcliffe. SIGNAL but acting as a German "fleet auxiliary," was bought in entire good faith by American citizens in 1915 and renamed the "Edna." She was thereafter seized by the British Navy and subsequently requisitioned by the Crown. The Crown applied for her condemnation, the owners for her release and for damages. Held that the sale was valid and competent, but that the captors were not liable in damages or for an account of the profits earned while requisitioned. Decision of Lord Sterndale P. affirmed.-Judicial Committee of the Privy Council (Lords Sumner, Parmoor, and Wrenbury, and Sir Arthur Channell).-10th March 1921. Moriarty v. Regent's Garage and Engineering SHIP COLLISION · OUT-OF-CONTROL HOISTED BY A TORPEDOED SHIP ABLE TO STEAM SLOWLY AND BE STEERED WITH DIFFICULTYQUESTION WHETHER SHIP IN THAT CONDITION SHOULD HAVE HOISTED THE SIGNAL AND, WHILE SIGNAL WAS UP, WHETHER SHE SHOULD HAVE COMPANY DIRECTOR'S REMUNERATION MAINTAINED HER COURSE AND SPEED-COLLI- | FIXED AMOUNT PER ANNUM-SALARY-BROKEN SION REGULATIONS, ARTICLE 21.-The cruiser PERIOD-APPORTIONMENT.-Where by a contract "Drake" was torpedoed, and though able to steam with a company a person became a director with slowly and be steered by the orders being trans- a fixed annual remuneration but was on the mitted by a line of men, hoisted the out-ofcontrol signal. While proceeding towards shoal water she altered her helm and collided with board of directors for less than a year, held, reversing the Divisional Court (supra, p. 48), that director's fees were not salary and were not payable as he had not served for a year; and further, that no claim could be made under the Apportionment Act 1870 (33 & 34 Vict. cap. 35), as it had not been founded on by the plaintiff in the Court of first instance.-Court of Appeal (Lord Sterndale M.R., Scrutton and Younger L.JJ.).-11th March 1921. Joachimson v. Swiss Bank Corporation. BANK-CURRENT ACCOUNT-CREDIT BALANCE -DEMAND FOR PAYMENT NECESSARY BEFORE BANKERS BE SUED.—The plaintiff, a naturalised Englishman, who became an enemy alien on the outbreak of war, had been a partner of a business in London which was dissolved on the death of one of the partners on 1st August 1914. This firm had banked with a branch of the defendant bank at Manchester. In June 1919 he raised an action, in the firm's name, against the bank, claiming, for the purpose of winding up the partnership, to recover the amount standing at its credit on 1st August 1914, and asserting that a cause of action had accrued on that date. Held that no demand for payment having been made on or before 1st August 1914, the plaintiff had no accrued cause of action on that date and the action failed. Decision of Roche J. reversed, -Court of Appeal (Bankes, Warrington, and Atkin L.JJ.)-11th March 1921. The "Vesta" and other Vessels (Part Cargoes ex). -- ENEMY SHIP ΤΟ INTERNATIONAL LAW PRIZE IN NEUTRAL PORT SELLING ITS CARGO NEUTRAL OWNERS — SUBSEQUENT SEIZURE.—A German ship took shelter at Lisbon in July 1914 with a cargo of magnesite. The appellants, a Dutch company, subsequently bought the cargo in good faith. Three neutral ships carrying this cargo to Holland were detained and the cargo seized. The Prize Court condemned it as belonging to enemies at the time of seizure. Held that the appellants got actual delivery of the cargo at Lisbon after a genuine sale to them and that the condemnation was not justified. Decision of Sir Henry Duke P. reversed. Judicial Committee of the Privy Council (Lords Sumner and Wrenbury, and Sir Arthur Channell).-16th March 1921. Boks & Co. v. J. H. Rayner & Co. CONTRACT-SALE OF GOODS-F.O. B.-BUYER'S RIGHT OF REJECTION AFTER SHIPMENT OF GOODS -SALE OF GOODS ACT 1893 (56 & 57 VICT. CAP. 71), SECTION 34.-The buyer in a f.o.b. contract does not lose his right to reject the goods, although he does not inspect them prior to shipment.-K.B. Div. (Bailhache J.).-17th | March 1921. LAW LIBRARY. BOOK NOTICE. Letters to "The Times" upon War and Neutrality. By Sir Thomas Erskine Holland, K.C., etc. Third Edition. 1921. London: Longmans, Green & Co. The A new edition of Professor Holland's collected "Letters to 'The Times on questions of international law has enabled the writer to incorporate a considerable number of such fugitive publications which dealt with questions arising out of the recent war. The letters, as now collected, have been written over a period of no less than forty years. Views of jurists on the topics treated have varied much in that time. opinions expressed by the learned author have long carried great weight, not only in this country, but also on the Continent America. It is, however, a matter of regret that his opinions have to be sought for in such a collection of an unsatisfactory medium as letters to the press, ephemeral in form, and each dealing with some topic of the day, and expressed according to the mood of the moment. The disadvantages incidental to such a form of publication have been mitigated, but not removed, by a full index and by some commentary interspersed among the letters. and in JOINT-STOCK COMPANIES IN SCOTLAND. 11720-Barr's Chemical Co. Ltd., 27 Blythswood Square, manufacturers and merchants and to manufacture Puritol for Glasgow (private company), to carry on business of chemical purifying acetylene gas, now carried on by Barr's Chemical Co. Glasgow. Capital-£2000 in £1 shares. SubscribersJames C. Barr, chemical merchant, 27 Blythswood Square, Square, Glasgow. Glasgow, and James C. Barr, jun., chemist, 27 Blythswood 11721-Princess Cinema (Paisley) Ltd., 2 Bank Street, Paisley (private company). Capital-£15,000 in £1 shares. 11722-George H. Hutchison Ltd, 86 St Vincent Street, Glasgow (private company), to carry on the business of George H. Hutchison, iron and steel merchant and agent, at above address. Capital-£15,000 in £1 shares. 11723-The Greenock Sack Co. Ltd., 26 Stanners Street, Greenock (private company), to carry on business as importers, exporters, merchants, dealers, and manufacturers of sacks and bags, cotton cloth, twine, rope, canvas, etc. Capital-£5000 in £1 shares. 11724-Alexander Laird & Sons Ltd., 120 Howard Street, Glasgow (private company), to carry on business as produce and general merchants, commission agents, importers, and exporters. Capital-£9500 in £1 shares. 11725-Allan & Macgowan Ltd. (private company), to take over the business of power engineers and contractors carried on by Allan & Macgowan at 288-292 Shields Road, Glasgow. Capital-£15,000 in £1 shares. 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. |