THE LATE MR ALEXANDER PEDDIE Mr Alexander Peddie Waddell, whose death took place on 26th January, was one of the most respected members of the legal profession in Scotland. At the time of his death he was second in seniority on the list of members of the Society of Writers to the Signet. at the time he was laid aside by his last illness. Mr Peddie Waddell was a member of the United Free Church, and was connected with the historic church of Bristo. His grandfather and his uncle had been ministers of that church, and he himself succeeded his father in the office of clerk to the trustees and managers, which he held for nearly sixty years. He remained a Mr Peddie Waddell, who was born in 1832, member of the congregation up to the time of was the son of the late Mr James Peddie, his death. He is survived by a widow and three W.S., and was educated at the Royal High daughters. His only son died in South Africa School. After leavwhile serving in the Boer War. ing school he proeeeded to Edinburgh University, where he took a distinguished place in his classes and a prominent part in university life, having been President of the Diagnostic Society. He was also for two years secretary and for two years President of the Speculative Society. He was admitted to the Society of Writers to the Signet in 1856, and shortly afterwards became a member of his father's firm, of which at the time of his death he was the senior partner. In 1864 he married the elder daughter of the late Mr George Waddell of Balquhatstone, Slamannan. From that time onward he took a prominent part in the county work of Stirlingshire. In the old days he was a Commissioner of Supply, and he was one of the original members of the County Council. He was elected Convener of the county in succession to the late Sir James Maitland, and held the office for a period of nearly twenty years. He gave a great deal of his time to the work of the Council, and his wise judgment and skilful leadership went far to secure the successful administration of county affairs. Only a few weeks ago he was re-elected Convener, although tice. He took silk in 1903, after being only thirteen years at the Bar. He contested Rossshire as a Unionist at the General Election of 1906. He has been an Advocate-Depute since July 1915. THE LORD ADVOCATE has appointed Mr C. H. Brown, advocate, to be an AdvocateDepute in succession to Mr J. Crabb Watt, K.C., who has been appointed Sheriff-Substitute at Elgin; and has appointed Mr A. M. MacRobert, advocate, to be Extra Advocate-Depute on the Glasgow Circuit in succession to Mr Brown, and Mr W. T. Watson, advocate, to be AdvocateDepute in the Sheriff Court in succession to Mr MacRobert. THE list of honours which was recently issued includes the names of several members of the legal profession. Sir Charles Matthews, the Director of Public Prosecutions, and Mr H. W. Worsley Taylor, K.C., have been created baronets, while among the new knights are Mr W. F. Archibald, who recently resigned the office of Master of the High Court of Justice; Mr A. H. Bodkin, Principal Prosecuting Counsel to the Treasury; Mr George Vanston, Legal Adviser to the Local Government Board in Ireland; and Professor Paul Vinogradoff, of Oxford University, who, if not, strictly speaking, a member of the legal profession, is a jurist of international reputation. The list of colonial knighthoods includes the Hon. Walter Gibson Pringle Cassels (Senior Judge of the Exchequer Court of Canada), Mr Charles Simon Dawson (Chief Justice of Fiji and Chief Judicial Commissioner for the Western Pacific), the Hon. John Edward Denniston (Senior Puisne Judge of the Supreme Court of New Zealand), Mr Robert Randolph Garran (Solicitor-General, Commonwealth of Australia), the Hon. John Gilbert Kotze (Puisne Judge, Supreme Court of South Africa, and formerly Chief Justice of the Transvaal), the Hon. Ezekiel M'Leod (Chief Justice of the Supreme Court of New Brunswick), and Mr Daniel Thomas Tudor (Chief Justice of the Supreme Court of the Bahama Islands). The only Scots lawyers who have been honoured are Mr Christopher N. Johnston, K.C., who has received the honour of knighthood, and Mr R. Addison Smith, S.S.C., who has been made a C.V.O. Sir Christopher Johnston was admitted to the Faculty of Advocates in 1880. He became an Advocate-Depute in 1895 and was appointed Sheriff of Caithness, Orkney and Zetland in 1899, Sheriff of Inverness, Elgin and Nairn in 1900, and Sheriff of Perth in 1905. He recently resigned office as Sheriff of Perth on his election as Member of Parliament for the Universities of St Andrews and Edinburgh. He is the author of more than one standard lawbook, and has been Procurator of the Church of Scotland since 1907. THE following is a list of the gentlemen who have been appointed Agents for the Poor in Paisley Sheriff Court: Mr F. G. M'Killop, Johnstone; Mr John C. Muir, Lochwinnoch; Mr John McKinlay, Barrhead and Neilston; Mr G. C. Mearns, 55 Bath Street, Glasgow, for Eastwood and Glasgow civil and criminal cases; and Messrs J. J. Todd, D. Robertson, jun., and William Miller, for Paisley. THE report by the Accountant of Court to the Lord President, the Lord Justice Clerk, and the other judges of the Court of Session on the state of judicial factories and sequestrations falling under his supervision, in compliance with the 18th section of the Judicial Factors (Scot land) Act 1849 and the 159th section of the Bankruptcy (Scotland) Act 1913, for the year to 31st December 1915, states that during the year there were lodged in his office 61 bank consignation receipts for sums amounting in all to £16,041, 16s. Id. ; 69 bonds under the Judicial Factors Act 1849; 10 bonds under the Bankruptcy (Scotland) Act 1913 (section 163); 148 bonds under the Judicial Factors (Scotland) Act 1880; 62 bonds under the Judicial Factors (Scotland) Act 1889; 9 other cautionary bonds; 4 inventories of estates under the Guardianship of Infants Act 1886. There were no applications by testamentary trustees for supervision of their accounts under order of the Court. Of the 298 bonds lodged, 243 were by guarantee companies. During the year the Accountant had before him under remit from the Court 215 applications for discharge of judicial factors, and he reported on 51 applications for special powers and 146 applications for restriction of caution. The number of factory accounts audited and reported on was 2048. The value of the moveable property under the Accountant's supervision amounted to £5,930,929, and the heritage at an average of, say, 22 years' purchase, £3,186,157. Twentytwo testamentary estates have been supervised by the Accountant, the funds of which amounted to over £1,600,000. He also reports that there were 216 sequestrations awarded and 4 reopened during 1915, while 202 were wound up, and that the number in dependence at 31st December 1915 was 699 (after giving effect to the provisions of section 159 of the Bankruptcy Act 1913). In the sequestrations wound up during the year the gross receipts amounted to £159,886, and the debts to £486,844. The Accountant concurred in 9 sales of heritable property by private bargain, and made 37 special reports on applications for discharge. Discharges were granted to 184 trustees and 52 bankrupts. THE annual meeting of the Society of Accountants in Edinburgh was held in the Society's Hall, 27 Queen Street, on 7th February -Mr Richard Brown, President, in the chair. The report stated that only one examination will be held during the year-namely, in June. In submitting the report the President said. that for the first time in the history of the Society the membership shewed a decrease, being 584, as compared with 588 last year. The two reasons for this were both attributable to the war-fewer new members had been elected, and many had lost their lives on the battlefield. The loss of these young men had been recorded with sorrow, and the Society honoured their memory. WE regret to record the death of Mr Matthew Montgomerie Bell, W.S., which took place on 7th February. Mr Bell was a son of the late Mr John Montgomerie Bell, advocate, Sheriff of Kincardineshire, and was a nephew of the great Professor of Conveyancing in the University of Edinburgh. He was educated at Edinburgh Academy, and attended the Law classes at the University. Mr Bell served his apprenticeship to the law with Messrs Dundas & Wilson, C.S., and was admitted a member of the Society of Writers to the Signet in 1864. During his professional career he carried on a large family and trust business, earning the reputation of a sound and cautious adviser. He was for long a director of the Edinburgh Life Assurance Company. He served on the governing body of the United Industrial School, the Sick Children's Hospital, John Watson's Institution, and Donaldson's Hospital. He took no part in public life, but was much interested in Art, and was a member of the Cockburn Association. In his younger day he was well known as a caricaturist. He was a member of the Royal Company of Archers. Mr Bell, who retired from business some years ago, was predeceased by his wife but is survived by a son, who is now with the Canadian army, and by five daughters. THE death has occurred of Mr Henry Vary MacCallum, solicitor, Inverness. Mr MacCallum, who was the second son of the late Rev. Duncan MacCallum, M.A., of Duirinish, Skye, was for many years organising secretary for the Conservative party in Inverness-shire. He was a fluent Gaelic speaker, and was an admirable organiser for a Highland constituency. Mr MacCallum, who was admitted a law agent in 1891, was a partner of the firm of Fraser & MacCallum, solicitors, Inverness. He was warmly attached to the Church of Scotland, and was a member of the High Church, Inverness. He is survived by a widow. DECISIONS IN THE ENGLISH COURTS. In re Oppenheim-Oppenheim v. Oppenheim. TRUST CAPITAL OR INCOME TREASURY SCHEME FOR LOAN OF SECURITIES-BONUS.— Under the Treasury scheme for the loan of securities to the Treasury a bonus of per cent. is payable to the lender. Held that in the case of securities held in trust and so lent the bonus is income and not capital.-Chan. Div. (Neville J.).—13th December 1916. Wardle v. H. G. Enthoven & Sons Ltd. WORKMEN'S COMPENSATION ACT 1906 (6 EDW. VII. CAP. 58), SECTION 1-ACCIDENT ARISING OUT OF EMPLOYMENT.-The respondents occupied two sets of premises separated by a street. These were connected by a structure in the nature of a bridge, but designed for carrying only a travelling crane and not for a footbridge. There was a notice prohibiting workmen from crossing this bridge. The appellant, while in the employment of the respondents, required to get the craneman during the night, and being ignorant of the notice he crossed the bridge, and in doing so, fell through a trap-door and was injured. The County Court judge held that the accident did not arise out of the employment, and refused compensation. Held that there was evidence on which the County Court judge might reach that conclusion.-Court of Appeal (Lord Cozens-Hardy M.R., Warrington and Scrutton L.JJ.).-14th December 1916. LAW LIBRARY. BOOK NOTICES. Mineral Duties on Land Values. By Robert Forster MacSwinney, Barrister-at-Law. London: Sweet & Maxwell Ltd., 1917. Price 4s. nett. The Revenue statutes are among the most obscure in the statute book, and revenue cases are the most complex and uninteresting in the reports. land values sections of recent Finance Acts and the decisions thereon possess these qualities in an unusual degree-to the nth power, if we may borrow the language of the mathematicians. Accordingly a book which does something to shed light on the dark places has at least a presumption in its favour. The work before us takes the form of a commentary on the mineral values sections of the Finance Act 1910 and amending statutes, and the author has done good service in bringing the decisions together and explaining their effect on the construction of the Acts. It is a useful supplement to his well-known book on the "Law of Mines and Minerals." A Brief Introduction to Austin's Theory of Positive This little book is intended for the use of students who are beginning the study of jurisprudence. It gives a brief summary of the more essential portions of Austin's Theory of Positive Law and Sovereignty, with a summary of the various views and discussions which it has provoked. There is also an introductory chapter explaining the meaning of jurisprudence and giving a short sketch of Austin's life. The book seems to be a very good piece of work. thus: Note. In the second column the nature of the application is indicated by the letters "A," "B," or "*C," A.-By shepherds for dogs owned by them and kept by them solely for use in the exercise of their calling and occupation of shepherd. B.-By farmers for dogs (not exceeding two) owned by them and kept by them solely for use in tending sheep or cattle on their farms. C.-By occupiers of sheep farms for dogs (exceeding two) owned by them and required to be kept by them for the purpose of tending sheep, and kept by them solely for such purposes. SCHEDULE II. Repeat Schedule I., inserting the word "Intimation" instead of "Register" in the Heading, and omitting Columns 8 to 13 inclusive; Thereafter add : Any person desiring to object to the consent of the Sheriff being given to any of the above applications must, on or before the 19, send by post addressed to , a notice of objection in writing the Sheriff-Clerk of day of Sheriff Court House, signed by him, giving his full name and address, and stating shortly the grounds of his objection." [Signed by the Sheriff-Clerk.] ACT OF SEDERUNT ANENT APPLICATIONS UNDER THE DOGS ACT 1906 (6 Edw. VII. CAP. 32), SECTION 5. EDINBURGH, 31st January 1917. THE Lords of Council and Session, considering that it is expedient to allow certain alternatives to the forms prescribed in C.A.S., Book L, Chapter XII., Hereby Enact and Declare that Sheriff-Clerks may use (1) in place of the form prescribed in Schedule I. thereto the form given in Schedule I. hereto; and (2) in place of the forms A, B, and C prescribed in Schedule II. thereto the form given in Schedule II. hereto; and said C.A.S., L, XII. is hereby amended accordingly. And the Lords Appoint this Act to be entered in the Books of Sederunt, and to be printed and published in common form. (Signed) STRATHCLYDE, I.P.D. (REGISTER.) (1) SCHEDULE I. APPLICATIONS UNDER THE DOGS ACT 1906. List of Applications claiming Exemption from Licence Duty for Dogs. JAMES MILLER THOMSON, Esq., W.S., EDINBURGH. Mr James Miller Thomson, W.S., is the son of the late Provost Thomson, Bo'ness. He received his early education at Daniel Stewart's College, Edinburgh, of which he was a distinguished pupil, and thereafter proceeded to Edinburgh University, where he graduated in Arts in 1891. Having decided to adopt the profession of law, he entered the Law Classes in Edinburgh University, and in 1895 obtained the degree of LL.B. with distinction. While studying the theoretical side of his profession he obtained an excellent grasp of its practical side in the office of the wellknown firm of Messrs Boyd, Jameson & Kelly, W.S., Leith, where so many men who have risen to high eminence in their profession have re ceived their practical training. In 1896 Mr Thomson was admitted a member of the Society of Writers to the Signet, and after a brief experience as managing clerk with Messrs Motherwell & M'Murdo, Airdrie, he became a partner of the firm of Messrs Dalgleish & Dobbie, W.S., Edinburgh. Since 1906 he has carried on business on his own account under the firm name of J. Miller Thomson & Co. Possessed of a keen and vigorous mind, well trained both in the principles and the practice of the law, Mr Thomson has attracted a wide and ever-increasing circle of clients and correspondents by whom he is recognised as a shrewd and able adviser in whose hands their interests will be tenaciously protected and advanced. With a large chamber practice he combines an extensive Court of Session business, chiefly, but by no means entirely, in commercial cases. Before his professional practice made such demands on his time and energy, Mr Thomson gave valuable aid to his party in the field of politics. In those days which now seem so far off, when party politics enlisted the energies of strenuous men, he was asked by the Unionist party to become their secretary in his native county of Linlithgow and acted in that capacity through the hard-fought elections of 1910, when the very considerable success scored by his party was due in no small degree to his energetic services. The cares and demands of a growing practice forced him to relinquish his political appointment, but what has been lost to his party has been gained by his clients, a circumstance which in those days "when no one is for party" may be considered an unmixed good. His genial figure is one of the best known and most highly respected on the floor of the Parliament House. THE sittings of the First and Second Divisions for jury trials in the ensuing vacation will com mence on Wednesday, 21st March. Thursday, 5th April, and Thursday, 26th April, have been appointed to be the box-days in the vacation. The Lord Ordinary officiating on the Bills will sit in Court on Wednesday, 11th April, and Wednesday, 2nd May, 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 the Codifying Act of Sederunt, and rolls will be taken up on Monday, 9th April, and Monday, 30th April, between 11 A.M. and 12 noon. A SITTING of the High Court of Justiciary was held in Glasgow last week, commencing on |