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practice be made in a more or less informal manner, but the right of the Department to obtain the money depends upon Rule 21 applicable to all schedules. Now that Rule applies only to interest or other annual payment "not payable or not wholly payable out of profits or gains brought into charge." Our submission is that that Rule has no application. If it did apply the result might surprise the creditor, for the direction is that the trader shall deduct tax from the creditor, not at the rate which would ordinarily apply, but at the rate of tax "in force at the time of the payment. That of itself is a very pregnant consideration, and is most suggestive. Further, the word in the Rule is "payable" not "paid." There may be specialties in the case of new businesses, but confining attention to the normal case of an established concern subject to the average rule under Schedule D, the position is that, even in the year of a loss, there is liability to Schedule D assessment on the basis of the average of the three preceding years. In that way profits and gains are "brought into charge' even in the year in question. It is true that under section 34 of the 1918 Act the trader has a right of relief in respect of his loss. That is an optional right, which he may or may not exercise, but even if he does exercise it, the computation of his relief proceeds on the fact or assumption of payment or debit of the tax on the average basis. For these reasons it is submitted that the trader is under no liability to pay over to the Department the tax which he has deducted from the creditor. If that be so, then the whole basis on which it is suggested that there is double taxation is displaced.
NOTES FROM PARLIAMENT HOUSE.
In the month of February 115 cases appeared in the calling lists, as compared with 134 in January. Although the number shews a slight falling-off, yet there is probably as much substance in the later list as in the earlier one, for of the February cases only 35 were "consistorial," against 57 in January. 7 cases were called before Lord Blackburn, 49 before Lord Ashmore, 23 before Lord Morison, 21 before Lord Constable, and 15 before Lord Murray. Although the enthusiast for the past still laments the prevailing slackness, and sighs for the times when a popular Lord Ordinary might have sixty or more motions in his motion roll, yet the figures would seem to indicate that the worst is over, for the present at least.
Recent attacks made upon the "monopoly
possessed by advocates in the Court of Session have been based partly on the supposed hardship involved to solicitors in the fact that they enjoy no right of audience. In this connection it is interesting to notice the result of the English Law Society's Poll, announced on 22nd February of this year. A motion was proposed and pressed with vigour, "that it is to the public interest that solicitors should have audience in all Courts co-equal with barristers, and that the Council [of the Law Society] be directed to take such steps as may be necessary in order to secure this reform. In the event, 1642 voted in favour of the motion, 4582 against. A similar poll, five years ago, rejected fusion by 3531 votes to 1820. Evidently the solicitors of England feel no hardship in the present division of functions, and there can be little doubt that a similar poll in Scotland would have identical results.
As might only have been expected, the new legal appointments have been received with approval in other law journals. The appointments are generally interpreted as marking for the time being a complete severance of the machinery of public prosecutions from politics." In one of the legal papers the new Lord Advocate is described as "Mr Hugh Partridge (sic) Macmillan, K.C., who for the last ten years has been by general acknowledgment the leading practitioner in Parliament House, in fact, ever since his great rival, Sir Robert Horne, abandoned law for the Admiralty in the early days of the war." The same authority observes that Mr Fenton has not hitherto been known as a political supporter of Labour, and it is presumed that he accepts office on the same non-partisan terms as the Lord Advocate.
Although not a partisan in politics, he is understood to be a persona grata with miners and shipbuilders owing to his frequent appearance as an advocate in cases specially affecting workmen, just as in the days before his appointment to the High Court Bench, Mr Justice Sankey, although a Conservative, was popular with the Welsh miners, in whose cases he was invariably briefed. Mr Fenton's appointment is probably, therefore, somewhat of a concession to Clydeside sentiment, which is undoubtedly annoyed by the appointment of so conspicuous a Conservative as Mr Macmillan to the important office of Lord Advocate.'
Reference was made in these Notes some time ago to the projected visit of the American Bar Association to these shores, and to the American jest of the unprofitability of " practising at the bar of the 'Leviathan.' It now appears that the Association, in preferring the Berengaria" to the "Leviathan," was influenced simply by financial considerations, as the British line quoted a rate of $80 less for
each passenger than its U.S. rival. The cases, both civil and criminal, and to allow Arrangements Committee of the Association solicitors equal audience with barristers in has published the following statement: The these Courts. The cry has gone up that this question of whether or not one steamship or decentralisation will destroy the Irish Bar and the other carried and served liquor never its traditions. A writer has pointed out, howentered the heads of the Committee or of any ever, that the new arrangement will only of the officers of the Association until it was approximate to the system which has long called to their attention by the articles inserted existed in Scotland, and that none of the evils in the newspapers by representatives of the apprehended have occurred in this country. United States lines and in statements made Here come the compliments. Notwithstandon the floor of Congress, and had absolutely ing all these marks of decentralisation' in nothing to do with the conclusion reached by the Scottish legal system,' says our conthe Committee, which was based entirely on temporary, "it has not become democratised the consideration of the service to be rendered to the extent or in the manner feared by the and the price to be charged for that service." Irish critics. There are no local bars; the The ungodly, of course, will suggest that it is Faculty of Advocates is still centred in the absence of prohibition which enables one Edinburgh, and possesses a dignity in the line to quote a rate so far below that of another eyes of the country, as well as a professional which is denied any profits from the sale of status in the Scots capital, far exceeding that alcohol, but it is pleasant to know that such of the English Bar in London. As a matter of considerations never even occurred to the fact, the practical result has been to prevent Arrangements Committee. The prospective specialism at the Scots Bar; every advocate hosts of the Association will doubtless note that takes every class of case, civil or criminal, and the question of “liquor is one to which the is only taken into the Sheriff Courts when a American lawyer is completely indifferent. specially good leader is required. The petty type of practitioner at the Bar is unknown in Scotland; the men who actually have work in Parliament House are all men of capacity, learning, and standing; so by the elimination of the less qualified members of the profession its general status has improved." Not only the advocates' side of the profession has benefited by the decentralised régime. "Solicitors, too, have gained in standing and professional attainments by the Scottish system. Any capable Scots writer may become a SheriffSubstitute; that is to say, he has before him, as the prize of a purely local career, the possibility of a seat on the Bench. This stimulates ambition. . .
A great deal of curiosity has been displayed in Parliament about the Scots legal offices. Members have shewn themselves anxious to know what the Sheriffs do, what the Crown Agent is, and so forth. In answering some of these questioners, the Prime Minister has made two interesting_announcements. Asked about the Advocates-Depute, he stated, amid ministerial cheers, that the patronage of the Lord Advocate, as to the extent of which there appears to be much misconception, will not be exercised on party political grounds while the present arrangement lasts." Later, he was again cheered on announcing that he hoped, if he had the opportunity, "in time to clear out a great deal of the abuses which have gathered round the Scottish legal appointments." Here we, in our turn, are entitled to display a certain amount of legitimate curiosity, for what these abuses are one is only left guessing. The only "abuse " appears to be the reluctance of members of the Bar here to identify themselves with the Labour party, and that is an abuse which doubtless time will correct, without the necessity of intervention by the Prime Minister.
When so much abuse has been heaped on the devoted head of the Faculty of Advocates, it is pleasant to turn, by way of contrast, to what a contemporary has to say of Scots law and lawyers. Much agitation has been caused, it seems, by the proposed legal reforms with which the Irish Dail is at present concerning itself. The general idea is to establish local Courts throughout the country which will enjoy jurisdiction in the great majority of
Indeed, writers are everywhere in Scotland a most highly-respected and distinguished body of men ; they take a leading part in local society and usually share with ministers the dominant part in the government of Scots Universities. The Bench of Sheriffs-Substitute is greatly strengthened by having such a body on which to draw. "Only advocates who are really learned and respected, or writers who have won an enviable position locally, are selected as Sheriffs-Substitute. The statement is made that many of the best Sheriffs are members of the secondary branch of the profession." It appears to be the case, however, that only three of our Sheriffs or Sheriffs-Substitute are recruited from what is here, somewhat invidiously to Scots eyes, described as the secondary branch."
INCORPORATED SOCIETY OF LAW
AGENTS IN SCOTLAND.
A meeting of the Council was held in Edinburgh on 21st February, Mr John Pattison, the President, in the chair.
Admission of Law Agents.-The Council heard a report from Mr Whyte with reference to proposed new regulations with regard to the Admission of Law Agents. The proposed alterations were in accordance with a memorial prepared by the leading Legal Societies. The Council generally approved of the proposals, but it was agreed to consider the details further at next meeting.
Law Agents Bill. It was reported that this Bill, which provides for the appointment of a Discipline Committee, had now been adjusted by the Joint Committee of Legal Societies, and the approval of the Societies was in course of being obtained. It was agreed to have the Bill presented to Parliament as soon as all the Societies had expressed approval.
Table of Fees for Conveyancing and General Business. It was reported that the preparation of a new table was in progress for submission, in the first instance, to the Joint Committee. It was hoped to have same completed on an early date.
Crown Charter.-The Council approved of an application being made for a Supplemental Royal Charter to embody a few minor changes in the terms of the present Charter, including power to alter the name of the Society, also power to the Council to add to their number by appointment of honorary members chosen from former members of Council who had rendered valuable services to the Society.
legislation less than a year ago, since when there has been no change in the circumstances, and respectfully but urgently beg of you to oppose the second reading.
Messengers-at-Arms and Sheriff Officers.The Convener of the Law of Diligence Committee reported that the recommendations of the Departmental Committee on Messengersat-Arms and Sheriff Officers had met with their hearty approval, and it was agreed by the Council to communicate with the Secretary for Scotland requesting that legislation should follow on the lines suggested by Lord Ashmore's Committee.
Conveyancing, Land Tenure, and Burgh Registers Bills.—It was agreed to ask the Joint Legal Committee to take steps to press forward the passing of these Bills by the Government.
New Members.-The following Law Agents were admitted members of the Society: Messrs Hugh M'Call, A. F. Mathie, Morton, William H. Templeton, and David Briggs, Ayr; David Bruce, Glasgow; and Athole G. Mackintosh, Inverness.
WE regret to record the death of Mr William Gordon, LL.D., Town-Clerk of Aberdeen, who died at his residence, Arnlee, Pitfodels. Death was due to heart failure. Dr Gordon was the eldest son of Mr William Gordon, stockbroker, a Magistrate and City Treasurer. He received his education at the West End Academy and at Marischal College. On leaving the University he served his law apprenticeship with the firm of Messrs Adam & Anderson, and in 1865 was appointed to the combined offices of City Chamberlain and Depute Town-Clerk of Aberdeen. On the death of Mr John Angus he was Stamp Duty.-Mr Neilson reported that as chosen to fill the vacant Town-Clerkship in requested by the Council he had made enquiry 1874. He discharged the duties with conwith regard to the stamp duty on an agree-spicuous ability for practically half a century. ment sealed in Scotland on behalf of a Scottish He rendered important service to Aberdeen company, the duty being sixpence. An agreement to refer to arbiters attracted a duty of sixpence, but a submission containing the direct appointment of arbiters required a ten shilling stamp.
Rents Restriction Bill.-Attention was drawn to a new Bill introduced to the House of Commons, which had been set down for second reading on 21st February. The Secretary was instructed to send telegrams to the leaders of the Unionist. and Liberal Parties in the House of Commons in the following terms:
"The Council of the Incorporated Society of Law Agents in Scotland at a meeting yesterday unanimously resolved to represent against the proposed Rents Bill as objectionable in its provisions and impolitic and uncalled for in view of the fact that the questions dealt with by the Bill were threshed out and settled by
University as honorary secretary of the Executive Committee in charge of the extension scheme, and he had the honorary degree of LL.D. conferred on him in 1903. In acknowledgment of his services during the war, the honour of O.B.E. was conferred on him. Another honour was the presentation of his portrait to mark appreciation of his long and faithful service to his native city. The painting, in oils, was the work of Mr G. Fiddes Watt, R.S.A. Dr Gordon was a Justice of the Peace for the county of the city of Aberdeen. His wife, Ella Mary Gordon, who predeceased him, was known over a wide area as The Queen's Poetess," her published poems gaining for her many tokens of Royal appreciation. Dr Gordon's only son is Mr Seton Gordon, F.Z.S., the well-known Scottish naturalist and writer on ornithological subjects.
PRESENTATION OF PORTRAIT TO
In the presence of a large and representative gathering in
Lord Constable, Professor Sir Richard Lodge,
The Lord Justice-General, in making the
n the Upper Library of the Old presentation to Sir Ludovic Grant, said a group
College, Edinburgh University, on Thursday, of his friends and admirers wished to mark by 13th March, Professor Emeritus. Sir Ludovic some definite and tangible token the feelings
J. Grant, Bart., LL.D., was presented with his portrait, painted by Mr Glyn Philpot, R.A. A copy of the portrait, painted by Mr Vivian Forbes, was handed over to the University authorities. Principal Sir Alfred Ewing presided at the ceremony, and was accompanied on the platform by Sir Ludovic Grant, the Lord JusticeGeneral (Lord Clyde), Sheriff Crole, Sir John Lorne MacLeod, Professor Mackintosh (Dean of the Faculty of Law), and Mr Glyn Philpot, R,A. The gathering also included Lady Grant, Lady Ewing, Lady Clyde, Lord Blackburn,
of high respect and warm regard which they entertained towards him, and to assure him that he stood well in the estimation of his fellows, and that those who had known him longest liked him most. The University claimed him as her own, and took full advantage of the talent, personality, and knowledge of men and affairs which he had placed so ungrudgingly at her disposal.; There was a long series of full and busy years in which he supported the double burden of a legal Chair and the duties of the office of secretary of the Senatus. No man who
knew anything of his work in his Chair but knew that the University had in her service a most distinguished servant. No man who was ever a witness of the performance of the public part of his duties but knew that in him the University possessed her brightest personal adornment. Along with the gift of his portrait went their most cordial good wishes, which they asked him to be so good as share with Lady Grant.
Sir Ludovic Grant, in acknowledging the gift, said his heart was brimful of deep and varied emotions, and he scarcely knew which of them was struggling hardest for expression. They saw before them, to begin with, an individual whom, by their action, they had made supremely happy, if, that was to say, any man dare call himself happy until he had reached the end of his speech. Also they saw before them a superlatively proud mortal. He was, indeed; filled with exaltation to find himself the recipient of a such a tribute from such a circle of friends, and greatly exalted was he by the knowlege that a copy of his portrait was graciously to be granted a permanent home somewhere in those precincts which were so familiar and so dear to him. That the severance of his official connection with the University of Edinburgh should be signalised as it was being signalised that day was inexpressibly gratifying to him from more than one point of view. He rejoiced to read in the action of his friends the assurance that in their judgment his years of service in the University had not been altogether fruitless and futile. It was with fear and trembling that thirty-four years ago he found himself entering a walk of life in which three generations of his family had preceded him. He liked to look on that picture as a testimonial that he had been found not wholly unworthy of his academic forebears.
Recalling the outstanding developments of academic import which had occurred during his time as Professor and secretary of the Senatus, Sir Ludovic said the first outstanding landmark of those years was the admission of women into the University. When he joined the University in 1890 there was not a woman to be encountered in the academic precincts, but within a few years of his coming there the old quadrangle was overflowing with the fair sex. Radical changes had been introduced in the graduation system, and in particular in the Faculty of Arts, whereby the student had gained an immense amount of liberty in respect of his choice of curriculum. Thirty-four years ago all students who desired to graduate in Art had the choice of seven subjects; now the range of subjects had been greatly extended. The third most striking feature of the time was the extraordinary expansion which, in response
to the dictates of the spirit of age, had been effected in the University's teaching power. No less than three new Faculties had been added to the four which were in existence when he became Professor. Within the various Faculties there had been almost a fabulous multiplication of professorships and lectureships. In the last place there was the inspiring spectacle of building extension on a colossal scale. The Old College now had become the nucleus, or metropolis, of a far-flung academic empire, with colonies and dominions scattered over every quarter of this great city. That this transformation and expansion should have been achieved within little more than the span of a single generation was assuredly convincing proof that the University was endowed with inexhaustible vitality.
Sir John Lorne MacLeod, in handing over, on behalf of the subscribers, the copy of the portrait of Sir Ludovic to the University authorities to join the portraits of distinguished men which already adorned their walls, said it was a remembrance of a man cast in a big mould of mind and body, who had played a substantial and weighty part in events and affairs within their own sphere, who had left his mark and made a deep impression in many quarters, and who had maintained the highest traditions of his country in general learning and scholarship and in service of a most beneficial kind to the community.
Principal Sir Alfred Ewing accepted the gift on behalf of the University authorities, and said it would always be cherished within those walls as one of the most agreeable and most valuable possessions of the University.
THE LAW OF CHARITABLE TRUSTS. By C. DE B. MURRAY, Advocate, and of the Inner Temple, Barrister-at-Law.
The most recent case 1 dealing with charitable trusts was decided in the House of Lords on
17th December last: a brief report will be found in  W.N. 15. This was an appeal from a judgment of the Court of Appeal affirming a judgment by Russell J. A testator had left the residue of his estate, under a will dated 30th February 1920, "upon trust as to onefifth thereof to devote and apply the same for such patriotic purposes or objects and such able object or objects in the British Empire as my trustees may in their absolute discretion select, in such shares and proportions as they shall think proper." Questions having arisen
charitable institution or institutions, or charit
1 Attorney-General v. National Provincial and Union Bank of England and Others,