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practice be made in a more or less informal possessed by advocates in the Court of Session manner, but the right of the Department to have been based partly on the supposed hardobtain the money depends upon Rule 21 ship involved to solicitors in the fact that they applicable to all schedules. Now that Rule enjoy no right of audience. In this connection applies only .to interest or other annual pay- it is interesting to notice the result of the English ment" not payable or not wholly payable out Law Society's Poll, announced on 22nd February of profits or gains brought into charge.” Our of this year. A motion was proposed and pressed

. submission is that that Rule has no application. with vigour," that it is to the public interest If it did apply the result might surprise the that solicitors should have audience in all creditor, for the direction is that the trader Courts co-equal with barristers, and that the shall deduct tax from the creditor, not at the Council (of the Law Society] be directed to rate which would ordinarily apply, but at the take such steps as may be necessary in order rate of tax in force at the time of the pay- to secure this reform. In the event, 1642 ment.” That of itself is a very pregnant voted in favour of the motion, 4582 against. consideration, and is most suggestive. Further, A similar poll, five years ago, rejected fusion the word in the Rule is "payable" not "paid." by 3531 votes to 1820. Evidently the solicitors

' There may be specialties in the case of new of England feel no hardship in the present businesses, but confining attention to the normal division of functions, and there can be little case of an established concern subject to the doubt that a similar poll in Scotland would have average rule under Schedule D, the position identical results. is that, even in the year of a loss, there is As might only have been expected, the new liability to Schedule D assessment on the basis legal appointments have been received with of the average of the three preceding years. approval in other law journals. The appointIn that way profits and gains are brought ments are generally interpreted as marking for into charge even in the year in question. the time being a complete severance of the It is true that under section 34 of the 1918 machinery of public prosecutions from politics. Act the trader has a right of relief in respect In one of the legal papers the new Lord Advocate of his loss. That is an optional right, which is described as “Mr Hugh Partridge (sic) he may or may not exercise, but even if he Macmillan, K.C., who for the last ten years does exercise it, the computation of his relief has been by general acknowledgment the proceeds on the fact or assumption of payment leading practitioner in Parliament House, in or debit of the tax on the average basis. For fact, ever since his great rival, Sir Robert these reasons it is submitted that the trader is Horne, abandoned law for the Admiralty in under no liability to pay over to the Department the early days of the war. The same authority the tax which he has deducted from the creditor. Observes that Mr Fenton “has not hitherto If that be so, then the whole basis on which been known as a political supporter of Labour, it is suggested that there is double taxation is and it is presumed that he accepts office on the displaced.

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 appearNOTES FROM PARLIAMENT HOUSE.

ance as an advocate in cases specially affecting

workmen, just as in the days before his appointIn the month of February 115 cases appeared ment to the High Court Bench, Mr Justice in the calling lists, as compared with 134 in Sankey, although a Conservative, was popular January. Although the number shews a with the Welsh miners, in whose cases he was slight falling-off, yet there is probably as invariably briefed. Mr Fenton's appointment much substance in the later list as in the is probably, therefore, somewhat of a concession earlier one, for of the February cases only to Clydeside sentiment, which is undoubtedly

, 35 were “consistorial," against 57 in January. annoyed by the appointment of so conspicuous 7 cases

were called before Lord Blackburn, a Conservative as Mr Macmillan to the im49 before Lord Ashmore, 23 before Loid portant office of Lord Advocate." Morison, 21 before Lord Constable, and 15 Reference was made in these Notes some before Lord Murray. Although the enthusiast time ago to the projected visit of the American for the past still laments the prevailing slack- Bar Association to these shores, and to the ness, and sighs for the times when a popular American jest of the unprofitability of “practisLord Ordinary might have sixty or more ing at the bar of the ‘Leviathan.'

It now motions in his motion roll, yet the figures appears that the Association, in preferring the would seem to indicate that the worst is over, Berengaria” to the Leviathan,

was infor the present at least.

fluenced simply by financial considerations, as Recent attacks made upon the “monopoly the British line quoted a rate of $80 less for

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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 the 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

A great deal of curiosity has been displayed type of practitioner at the Bar is unknown in in Parliament about the Scots legal offices. Scotland; the men who actually have work in Members have shewn themselves anxious to Parliament House are all men of capacity, know what the Sheriffs do, what the Crown learning, and standing; so by the elimination Agent is, and so forth. In answering some of of the less qualified members of the profession these questioners, the Prime Minister has its general status has improved.” Not only made two interesting announcements. Asked the advocates' side of the profession has beneabout the Advocates-Depute, he stated, amid fited by the decentralised régime.

Solicitors, ministerial cheers, that the patronage of the too, have gained in standing and professional Lord Advocate, as to the extent of which attainments by the Scottish system. Any there appears to be much misconception, will capable Scots writer may become a Sheriffnot be exercised on party political grounds Substitute; that is to say, he has before him, while the present arrangement lasts." Later, as the prize of a purely local career, the possihe was again cheered on announcing that he bility of a seat on the Bench. This stimulates. hoped, if he had the opportunity, “in time to ambition. .... Indeed, writers are every; clear out a great deal of the abuses which have where in Scotland a most highly-respected and gathered round the Scottish legal appoint- distinguished body of men; they take a ments." Here we, in our turn, are entitled to leading part in local society and usually share display a certain amount of legitimate curiosity, with ministers the dominant part in the governfor what these abuses are one is only left ment of Scots Universities.' The Bench of guessing. The only "abuse appears to be Sheriffs-Substitute is greatly strengthened by the reluctance of members of the Bar here to having such a body on which to draw. identify themselves with the Labour party, advocates who are really learned and respected, and that is an abuse which doubtless time will or writers who have won an enviable position correct, without the necessity of intervention locally, are selected as Sheriffs-Substitute." by the Prime Minister.

The statement is made that

many of the When so much abuse has been heaped on the best Sheriffs are members of the secondary devoted head of the Faculty of Advocates, it is branch of the profession.” It appears to be pleasant to turn, by way of contrast, to what the case, however, that only three of our a contemporary has to say of Scots law and Sheriffs or Sheriffs-Substitute are recruited lawyers. Much agitation has been caused, it from what is here, somewhat invidiously to seems, by the proposed legal reforms with Scots eyes, described as the

the “secondary which the Irish Dail is at present concerning branch.” itself. The general idea is to establish local Courts throughout the country which will enjoy jurisdiction in the great majority of

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legislation less than a year ago, since when there AGENTS IN SCOTLAND.

has been no change in the circumstances, and

respectfully but urgently beg of you to oppose A meeting of the Council was held in Edin- the second reading. burgh on 21st February, Mr John Pattison, Messengers-at-Arms and Sheriff Officers.the President, in the chair.

The Convener of the Law of Diligence ComAdmission of Law Agents.— The Council mittee reported that the recommendations of heard a report from Mr Whyte with reference the Departmental Committee on Messengersto proposed new regulations with regard to at-Arms and Sheriff Officers had met with their the Admission of Law Agents. The proposed hearty approval, and it was agreed by the alterations were in accordance with a memorial Council to communicate with the Secretary for prepared by the leading Legal Societies. The Scotland requesting that legislation should Council generally approved of the proposals, follow on the lines suggested by Lord Ashmore's but it was agreed to consider the details further Committee. at next meeting.

Conveyancing, Land Tenure, and Burgh Law Agents Bill.— It was reported that this Registers Bills.It was agreed to ask the Joint Bill, which provides for the appointment of a Legal Committee to take steps to press forward Discipline Committee, had now been adjusted the passing of these Bills by the Government. by the Joint Committee of Legal Societies, New Members.—The following Law Agents and the approval of the Societies was in course were admitted members of the Society : Messrs of being obtained. It was agreed to have the Hugh M‘Call, A. F. Mathie, - Morton, William

Bill presented to Parliament as soon as all the H. Templeton, and David Briggs, Ayr; David Societies had expressed approval.

Bruce, Glasgow; and Athole G. Mackintosh, Table of Fees for Conveyancing and General Inverness. Business. - It was reported that the preparation of a new table was in progress for submission, We regret to record the death of Mr William in the first instance, to the Joint Committee. Gordon, LL.D., Town-Clerk of Aberdeen, who It was hoped to have same completed on an died at his residence, Arnlee, Pitfodels. Death early date.

was due to heart failure. Dr Gordon was the Crown Charter.—The Council approved of an eldest son of Mr William Gordon, stockbroker, application being made for a Supplemental a Magistrate and City Treasurer. He received Royal Charter to embody a few minor changes his education at the West End Academy and in the terms of the present Charter, including at Marischal College. On leaving the University power to alter the name of the Society, also be served his law apprenticeship with the firm power to the Council to add to their number of Messrs Adam & Anderson, and in 1865 was by appointment of honorary members chosen appointed to the combined offices of City from former members of Council who had Chamberlain and Depute Town-Clerk of Aberrendered valuable services to the Society. deen. 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 agree- University as honorary secretary of the ment to refer to arbiters attracted a duty of Executive Committee in charge of the sixpence, but a submission containing the direct extension scheme, and he had the honorary appointment of arbiters required a ten shilling degree of LL.D. conferred on him in 1903. stamp.

In acknowledgment of his services during the Rents Restriction Bill.-Attention was drawn war, the honour of 0.B.E. was conferred on to a new Bill introduced to the House of him. Another honour was the presentation Commons, which had been set down for second of his portrait to mark appreciation of his long reading on 21st February. The Secretary was and faithful service to his native city. The instructed to send telegrams to the leaders of painting, in oils, was the work of Mr G. Fiddes the Unionist. and Liberal Parties in the House Watt, R.S.A. Dr Gordon was a Justice of the of Commons in the following terms :

Peace for the county of the city of Aberdeen. “The Council of the Incorporated Society His wife, Ella Mary Gordon, who predeceased of Law Agents in Scotland at a meeting yester- him, was known over a wide area as The day unanimously resolved to represent against Queen's Poetess,” her published poems gaining the proposed Rents Bill as objectionable in its for her many tokens of Royal appreciation. Dr provisions and impolitic and uncalled for in Gordon's only son is Mr Seton Gordon, F.Z.S., view of the fact that the questions dealt with by the well-known Scottish naturalist and writer the Bill were threshed out and settled by I on ornithological subjects.


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Lord Constable, Professor Sir Richard Lodge,

Sir Thomas Hutchison, Bart., Sir George M. SIR LUDOVIC J. GRANT.

Paul, D.K.S. In the presence of a large and representative The Lord Justice-General, in making the gathering in 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 Ludoviç some definite and tangible token the feelings

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J. Grant, Bart., LL.D., was presented with his of high respect and warm regard which they portrait, painted by Mr Glyn Philpot,

A entertained towards him, and to assure him that copy of the portrait, painted by Mr Vivian he stood well in the estimation of his fellows, Forbes, was handed over to the University auth- and that those who had known him longest orities. Principal Sir Alfred Ewing presided at liked him most. The University claimed him the ceremony, and was accompanied on the plat- as her own, and took full advantage of the form by Sir Ludovic Grant, the Lord Justice- talent, personality, and knowledge of men and General (Lord Clyde), Sheriff Crole, Sir John affairs which he had placed so ungrudgingly at Lorne MacLeod, Professor Mackintosh (Dean her disposal. There was a long series of full

and Mr Glyn Philpot, and busy years in which he supported the double ŘA. The gathering also included Lady Grant, burden of a legal Chair and the duties of the Lady Ewing, Lady Clyde, Lord Blackburn, I office of secretary of the Senatus. No man who


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knew anything of his work in his Chair but to the dictates of the spirit of age, had been knew that the University had in her service a effected in the University's teaching power. most distinguished servant. No man who was No less than three new Faculties had been ever a witness of the performance of the public added to the four which were in existence part of his duties but knew that in him the when he became Professor. Within the various University possessed her brightest personal Faculties there had been almost a fabulous adornment. Along with the gift of his portrait multiplication of professorships and lecturewent their most cordial good wishes, which they ships. In the last place there was the inspiring asked him to be so good as share with Lady spectacle of building extension on a colossal Grant.

scale. The Old College now had become the Sir Ludovic Grant, in acknowledging the nucleus, or metropolis, of a far-flung academic gift, said his heart was brimful of deep and empire, with colonies and dominions scattered varied emotions, and he scarcely knew which over every quarter of this great city. That this of them was struggling hardest for expression. transformation and expansion should have been They saw before them, to begin with, an achieved within little more than the span of a individual whom, by their action, they had made single generation was assuredly convincing supremely happy, if, that was to say, any man proof that the University was endowed with dare call himself happy until he had reached the inexhaustible vitality. end of his speech. Also they saw before them Sir John Lorne MacLeod, in handing over, a superlatively proud mortal. He was, indeed; on behalf of the subscribers, the copy of the filled with exaltation to find himself the recipient portrait of Sir Ludovic to the University of a such a tribute from such a circle of friends, authorities to join the portraits of distinguished and greatly exalted was he by the knowlege men which already adorned their walls, said it that a copy of his portrait was graciously to be was a remembrance of a man cast in a big granted a permanent home somewhere in those mould of mind and body, who had played a precincts which were so familiar and so dear to substantial and weighty part in events and him. That the severance of his official con- affairs within their own sphere, who had left nection with the University of Edinburgh his mark and made a deep impression in many should be signalised as it was being signalised quarters, and who had maintained the highest that day was inexpressibly gratifying to him traditions of his country in general learning from more than one point of view. He rejoiced and scholarship and in service of a most beneficial to read in the action of his friends the assur- kind to the community. ance that in their judgment his years of service Principal Sir Alfred Ewing accepted the gift in the University had not been altogether on behalf of the University authorities, and said fruitless and futile. It was with fear and it would always be cherished within those walls trembling that thirty-four years ago he found as one of the most agreeable and most valuable himself entering a walk of life in which three possessions of the University. 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

THE LAW OF CHARITABLE TRUSTS. of his academic forebears. Recalling the outstanding developments of

By C. DE B. MURRAY, Advocate, and of the academic import which had occurred during his

Inner Temple, Barrister-at-Law. time as Professor and secretary of the Senatus, Sir Ludovic said the first outstanding landmark

The most recent case 1 dealing with charitable

trusts was decided in the House of Lords on of those years was the admission of women into the University. When he joined the 17th December last : a brief report will be

found in [1924] W.N. 15. This was an appeal be encountered in the academic precincts, but from a judgment of the Court of Appeal affirmwithin a few years of his coming there the old ing a judgment by Russell J. A testator had

left the residue of his estate, under a will dated quadrangle was overflowing with the fair sex. Radical changes had been introduced in the 30th February 1920,“ upon trust as to onegraduation system, and in particular in the fifth thereof to devote and apply the same for Faculty of Arts, whereby the student had

gained charitable institution or institutions, or charit

such patriotic purposes or objects and such an immense amount of liberty in respect of his choice of curriculum. Thirty-four years able object or objects in the British Empire as ago all students who desired to graduate in my trustees may in their absolute discretion Art had the choice of seven subjects ; now the select, in such shares and proportions as they range of subjects had been greatly extended. shall think proper.” Questions having arisen The third most striking feature of the time was

1 Attorney-General v. National Provincial and Union the extraordinary expansion which, in response Bank of England and Others,


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