NON-SUBSIDY HOUSES.

LAW AGENTS' EXAMINATIONS. Although the house may not qualify for the sidy on account of exceeding the areas laid by the Examiners of Law Agents in Edinburgh

The quarterly Examination in Law was held down, provided the value ascertained as above last week, when 37 Candidates presented does not exceed £1500, the Local Authority themselves for examination. Twenty-seven of are empowered to lend up to 90 per cent. of these were examined in all the subjects and 17 the value. The remarks regarding loans above passed, and 10 graduates in law, holding the apply.

Degree of LL.B. or B.L. of the Scottish HOUSES ALREADY ERECTED.

Universities, were examined in Court Procedure, Since the passing of the Small Dwellings and 9 passed. The following are the successful Acquisition Act of 1899 it has been possible candidates : to obtain from the Local Authority a loan

Charles F. Allan, North Lodge, Dunmore, on the security of a house already erected on Perth Road, Dundee ; Ian H. Armour, 153 terms more favourable than those usually Queen Street, Glasgow; David Baird, 48 granted by private lenders. Until brought Castle Street, Edinburgh; Arthur W. S. into prominence_ by the press during the Brown, 39 East Trinity Road, Edinburgh ; progress through Parliament of the Act of 1923 Charles Bruce, c/o Messrs Joseph Johnston & by which the original Act was amended—it Simpson, advocates, 82 Crown Street, Aberhad been previously amended by the earlier deen; Charles J. Burnett, 2 Kilmaurs Terrace, Housing Acts-the provisions of the Small Edinburgh ; James Craigie, 41 Comely Bank Dwellings Acquisition Act were a dead letter. Avenue, Edinburgh ; William B. Cumming, To few, I suspect, was even its existence "Hawarden,"

Hawarden,” Buffies Brae, Dunfermline; known.

James Dick, 47 Midton Street, Springburn, As amended by the Act of 1923,' the Local Glasgow; John M. Erskine, 14 George Street, Authority are empowered to grant loans, on the Edinburgh (Commercial Bank of Scotland); security of houses to be acquired, not exceeding Arthur K. Falconer, 23 Briarbank Terrace, 90 per cent. of the market value thereof, Edinburgh ; Robert Fraser, 12 Cheyne Street, ascertained as above, provided such value does Edinburgh; George W. Harvey, 32 Royal not exceed £1200. The value is the only Terrace, Edinburgh; ; William R. Heggie, criterion. The loan must be repaid with Priorybank, Dunfermline; Muriel I. .Jeffrey, interest over a period not exceeding thirty c/o Messrs Weir, Grieve & Jeffrey, Gordon years, and the method of repayment may be Chambers, 90 Mitchell Street, Glasgow ; Robert either of those previously stated. The rate M. Leslie, c/o Robertson, 254 Bath Street, of interest is fixed by the Secretary for Scotland Glasgow; Alexander Macara, Town Clerk's and is at present 5 per cent. Under the Act Office, City Chambers, Glasgow; Charles B. the title in favour of the purchaser, as well as M‘Call, British Linen Bank House, Hawick; the security deed, falls to be prepared by an Hugh MacDougall, 60 Merchiston Avenue, agent appointed by the Local Authority. A Edinburgh ; Robert M'Gill, 24 Sandgate, simplified form of discharge is provided, being Ayr; Norman J. Millar, Sandringham, Barrmerely a certificate by the town or county clerk head; Henry W. Nimmo, National Bank of that the loan has been repaid. This is written Scotland, Wishaw; William E. Robertson, clo on the security writ and recorded in the Andrew Aitken, Esq., solicitor, 38 Bath Street, appropriate register. The procedure on entering Glasgow; Thomas Cunningham Sutherland, 8 into possession has also been simplified. These Ormidale Terrace, Murrayfield, Edinburgh ; simplifications might well have been introduced Douglas S. Walker, clo Messrs Adam, Thomson into the Act of 1923 so far as loans on the & Ross, 2 Union Terrace, Aberdeen ; Hugh security of houses in course of erection are Watson, 73 George Street, Oban. concerned. It should be noted that there is no time limit placed on applications under the Small Dwellings Acquisition Acts, the MR J. W. CRAWFORD, 26 Hamilton Street, Local Authorities under which are, in Counties Greenock, intimates that he has assumed including Burghs under 7000 in population, the Mr Herbert Henry Higgs, solicitor, as a partner County Council, and in other Burghs the Town in his firm of J. C. Smith, Macdonald & Crawford, Council.

solicitors, Greenock. Mr Higgs became an

apprentice to that firm in 1908, and after MR ROBERT S. Young, solicitor, Kinross, completing his apprenticeship entered the intimates that he has assumed as a partner his office of Messrs Dalgleish, Dobbie & Co., S.S.C., son, Mr David R. Young, solicitor. The business Edinburgh, to get experience in Court of Session will be carried on under the firm name of practice. Thereafter he joined the staff of Robert S. Young & Son.

Messrs Maclay, Murray & Spens, writers,

66

WILL

REVOCATION

Glasgow, and ultimately filled an important (3) lands and other property rendered inalienposition in the trust department of that office. able by statute 2 & 3 Philip and Mary, No. He came back to his original office in Greenock 22, in which he had a life interest. The subover two years ago :as managing clerk, which jects comprised in Class 3 passed to the present position he has since occupied.

Marquess as tenant in tail male. The ComBusiness will continue to be carried on under missioners of Inland Revenue determined that, the same firm name.

for the purpose of assessment to estate duty, the interest of the tenant in tail in the inalien

able property fell to be aggregated with the TRADE-MARK LAWSUIT:

other two classes of property above described.

This determination was affirmed by Sankey J. Mr Justice Tomlin, in the Chancery Division, and on appeal by the majority of the Court of London, on 14th inst., heard the appeal of Mr Appeal (Lord Sterndale M.R. and Younger Malcolm Macintyre, trading as Archibald Lauder L.J., Warrington L.J. dissenting).

Held (dis& Co., of Renfrew Street, Glasgow, whisky senting Viscount Haldane L.C.) that as regards merchant, from the decision of the Registrar estates settled by Act of parliament estate of Trade-Marks to register as a trade-mark a duty was to be levied only on the value of the label containing the words Cream o' the interest of the successor to such estates, and North " on the application of Mr William that such interest was not to be aggregated Hutchison, of Cumberland Street, Glasgow, with other property passing on death, but was and South Lindsay Street, Dundee, whisky to be treated as an estate by itself. Decision merchant.

of the Court of Appeal ([1923]2 K.B. 18) reversed. Mr Macintyre claimed that the registration of House of Lords (Viscount Haldane L.C., this mark for whisky was calculated to cause Viscount Cave, Lords Sumner, Parmoor, and confusion in the trade to the detriment of his Phillimore).—11th February 1924. own brand. The Registrar, in deciding to register the

In the Estate of Cowling deceased. mark Cream o' the North,” said that Mr

Jinkin v. Cowling and Others.
Macintyre had sold whisky. for many years in
Glasgow and district under the name

Royal
SUCCESSION

-INTENNorthern Cream.” The Registrar said that the TION—BURDEN OF PROOF-TORN WILL FOUND two labels were wholly distinctive, and there IN TESTATOR'S REPOSITORY-WILLS ACT, 1837 was no probability of confusion between them. (1 VICT. CAP. 26), SECTION 20.-The testatrix

After her death Mr Macintyre, in his evidence, said that died on 1st December 1922. the business which he was running was estab- two wills were found in her writing-desk. One lished in 1838, and the late Mr Archibald dated 1919 was intact; the other dated 1921 Lauder began selling his “Royal Northern was torn. The witness who found the torn Cream” whisky at least fifty years ago, and will was unable to state positively whether, obtained several gold medals at exhibitions. when the will was found, the tear extended The whisky was commonly known as Northern right across the page so as to divide it into two Cream."

separate parts, that being its condition when His Lordship, holding that no confusion would produced in Court. The tear was across the be caused by the registration of Mr Hutchison's dispositive part of the will, about midway mark, dismissed the appeal.

down, and did not go through any word in the will. Held that the burden of proof of revocation was upon those who sought to displace

the will ; that, while the presumption of law, DECISIONS IN THE ENGLISH

where a will was found torn, was that the COURTS.

testator had torn it, there was no necessary

presumption that the testator had acted animo Nevill v. Inland Revenue Commissioners.

revocandi, and the Court must look at the

nature of the act and the surrounding circumREVENUE-ESTATE DUTY-ESTATE TAIL

stances ;

and that the circumstances of the ALIENA:BLE BY STATUTE-INTEREST OF TENANT

present case were not such as to show any ÎN TAIL SEPARATE ESTATE-FINANCE ACT, 1894 intention to revoke. Prob., Div., and Adm. (57 & 58 VICT. CAP. 30), SECTIONS 1, 4, AND 5 Div. (Sir Henry Duke P.).—14th February 1924. (5).-The late Marquess of Abergavenny at the time of his death was entitled to three

Leivers v. Barber, Walker & Co. classes of property, viz. (1) certain free property which passed under his will; (2) WORKMEN'S COMPENSATION ACCIDENT ệertain property included in a marriage settle- ARISING OUT OF AND IN THE COURSE OF THE ment under which he was tenant for life ; and | EMPLOYMENT

FROM GENERAL

IN

.

EXCEPTION

VERBAL

1

STATUTORY PROHIBITION

PROHIBI- tains what ought to be the last cases on many TION OVERRIDING SUCH EXCEPTION-WORK- of the long-standing conundrums of the 1906 MEN'S COMPENSATION ACT, 1906 (6 EDW. VII. Act, such as the question of what accidents CAP. 58), SECTION 1 (1).-Leivers, a miner in “ arise out of” the employment. For these

, the employment of the respondents, was fatally are supposed to have been superseded by the injured while employed in haulage work. It new Act of last year. How far the legislation was proved that he must have received his will prove, in its latest effort, to have been injuries while mounting or riding on a tub. more intelligible or, shall we say, to have deHe did not, as he was on haulage work, come feated the pernicious ingenuity of the legal within the scope of the general statutory pro- mind, time will show; but there can be little hibition contained in the Coal Mines Act, 1911, doubt that there will still be scope for Messrs section 43, but had been verbally prohibited Butterworth's handy volume. from mounting or riding upon tubs. Held that the deceased had disregarded the limitations The Conduct of and Procedure at Public Meetings. of his employment, and had taken himself

By Albert Creu. Eighth Edition. 1924. outside of it, and that consequently there could London : Jordan'& Sons Ltd. Price, by be no award of compensation.-Court of Appeal

post, 5s, 5d. (Sir Ernest Pollock M.R., Warrington L.J., and Eve J.).-14th February 1924.

In these days, when every man thinks himself qualified to express himself in public, there may

be scope for such a book as this. It aims at LAW LIBRARY.

guiding the promoters of all manner of public

meetings, whether of companies, public bodies, BOOK NOTICES.

or otherwise. But, not content with this,

it goes on to give hints to would-be orators on The Parochial Law of Tithes. By Rev. Thomas the art of public speaking. Of these hints,

Miller. 1924. Edinburgh : W. Green & perhaps the gem is in the direction that a speaker
Son Ltd. Price 6s.

should try to get his audience to believe that

he is sincere.” Many will find some practical At a time when teinds, their past and their guidance in its pages. future, are a matter of so much public discussion, and even controversy, this volume is particularly opportune. The readers of Mr Miller's articles in

CURRENT LAW LITERATURE. the “ Juridical Review " will be among the most eager to welcome them in this collected form. The Parochial Law of Tithes. By Rev. Thomas

Miller. W. Green & Son Ltd.

Price 68. There is no doubt of the originality or of the historical importance of the author's contribu- Glen’s Law of Public Health and Local Government. tion to the early history of the law of teinds

Fourteenth Edition. By the late Alex. Glen, in Scotland ; and his main thesis—the historic

K.C., M.A., LL.M.(Cantab.), Bencher of the

Middle Temple, and Randolph A. Glen and importance of the Concordia of King David I.,

E. W. and the wide effect of that legislation through

Bailey, Barristers-at-Law. Vol. I.,

Part I., Div. II., Public Health Act, 1890 ; the adoption of its principles by Pope Innocent

Div. III., Public Health Act, 1907. Part II., the Great-is, we think, thoroughly well

Div. I., Diseases ; Div. II., Food and Drugs ; established in this volume. The argumentative Div. III., Housing and Town Planning. In tone which the writer is too fond of assuming Five Parts or Two Volumes. Sweet & Maxwell

Ltd. .

Price 1058. net. , may be more appropriate to ecclesiastical controversy than to the study of history or of Statutory Rules and Orders, 1923. Published by law; but it need not detract from our respect Authority. H.M. Stationery Office. 358. net. for the profound learning and critical acumen Butterworth’s Workmen’s Compensation Cases. Vol. displayed in his researches. When the dust XVI. (New Series). 1st February 1923 to of present controversies has subsided, we think 31st January 1924. Edited by His Honour that there will remain in this volume a valuable Judge Ruegg, K.C., and Edgar Dale, Barrister.

at-Law. Butterworth & Co. Price 175. Od. net. contribution to the history of Scottish and of European law.

First Elements of Supreme Court Practice. By

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Elements of Procedure." Effingham Wilson.

Price 10s. net & Co. Price 17s, 6d. net.

The Law of Joint Stock Companies under the Com. Prompt to its appointed date, Messrs Butter

panies (Consolidation) Act, 1908. By James worth’s volume of the year's cases on work- Walter Smith, LL.D., Barrister-at-Law. Revised men's compensation comes to hand. It con- by a Barrister. Effingham Wilson. Price 38. 6d.

66

.

66

as

that the recent circular will operate very FOREIGN TRAVEL AND INCOME

materially in favour of the Exchequer. TAX.

In the circular and memorandum the DepartThe circular and memorandum recently ment is at considerable pains to set out and issued from Somerset House are strong indica- illustrate what, in the Board's view,” is the tions of the importance to the Exchequer and real position. It may be suggested that it to individuals of questions which arise regarding would have been a distinct improvement if the bearing upon income tax of such matters there had been one paper and not two.

As they “residence, ordinary residence,” stand, both of them have to be read and con“occasional residence abroad,” presence in sidered and taken in combination in order to this country

“ for some temporary purpose put oneself in possession of what it is that the only,” and “ six months in any year of assess-Board of Inland Revenue maintain. The most ment. Various considerations combine to general statement is contained in the memogive to these matters a greatly increased randum, where the following proposition is importance from that which formerly attached put forward : to them. Thus the burden of income tax and A British subject who has been ordinarily resident super-tax is now vastly heavier; foreign travel in this country, and who adopts the habit of spending and temporary foreign residences are increas

a part of the income tax year abroad and the ingly attractive; and there is now an enormous remainder of the year, although less than six months, bulk of British Government securities, the in this country is normally regarded as still resident, income of which is tax-free to people who are and ordinarily resident, in this country. not Having regard to the framework of the Income is of course not a legal deliverance, but merely Having regard to the framework of the Income This requires a good deal of clearing up. It Tax Acts it would be surprising if one were to find that they are anything like clear or con

a Departmental pronouncement, which may be sistent in these matters, and in point of fact right or may be wrong. It labours under the the position presented in those Acts is exactly what most people would consider the important

serious disadvantage that it totally ignores the reverse. People have of recent years factor of whether a house is, or is not, retained become very much alive to the taxation and maintained in this country during the period advantages which they are enabled to score by carefully calculated tours, the factor which of absence from this country. This is one by carefully calculated tours, the factor which instance of the mischief of having the Board's chiefly works in their calculations being the views dissipated through two separate papers. arithmetical item of the six months. As a The above quotation is from the memorandum, practical matter those questions chiefly affect the income of the British Government securities

but when one refers to the first paragraph of

the separate circular it is seen that the Board already referred to, and income derived from

deal with that factor, but even there in a misty sources outside of this country, such the

and inconclusive manner. What they there securities of British Dominions and foreign States, and from companies in the British say is that: Dominions and in foreign States. There has There appears to be a widespread impression (note been a practice of British bankers cashing that it is not said to be a false impression) that such dividends, without deducting tax, on persons who do not retain a residence in this country, certain information and certificates being and who reside here for less than six months of the furnished. This is the immediate point of income tax year, are consequently not liable to income application of the recent circular from Somerset classes of investments which have been mentioned.

tax for that year in respect of their income from the House. The

purpose

of that circular is to secure that in nearly all cases the Banks shall In the next paragraph of the circular all that deduct tax at the source, and of course account is said is that that view leads to “considerable for that tax 'to the Exchequer. That puts misapprehension, which in plain English the Department in the strong position of being probably means that the widespread impression in possession, and it leaves the investor to press is sometimes right and sometimes wrong. And his case in the form of a claim for repayment. even in the first paragraph of the circular Before repayment is made the whole facts will distinct ambiguity arises as to the meaning of in each case be investigated, and repayment a

“ residence.” Sometimes that expression will be made only if, in the opinion of the means stone and lime or bricks and mortar, Department, the investor is entitled to it under and sometimes it describes a legal conception the statutory rules as interpreted by the divorced from physical things and local habitaDepartment. No doubt the Department will tion. The Department knows perfectly well not be final, for there may be appeals to the that the word residence has these two Law Courts, but that is a heavy burden for entirely different meanings, but nevertheless an individual, and therefore it is not unlikely ambiguity has been allowed to remain.

P

as

a

,

The papers just issued are confined to the that the absence from this country was of the case of British subjects, and with reference merely occasional character here indicated. It to them the Department lays down two may, however, readily be agreed that, if the principles, one of which is not to be found in whole home environment remains that of the any Act, and while the other is practically United Kingdom, a mere journey on business, a quotation from the Acts, it stands a good deal or for health, or on pleasure bent, will not form of construction. One of those principles is any answer to the full demands of the Inspector said to be that:

of Taxes. The rule speaks of "leaving” this

country, but only when the leaving is of a very a person habitually spending a portion of the year in qualified nature, namely, for the purpose of two countries may be resident and ordinarily resident occasional residence abroad. It will not do in each country.

to take the one without the other, and therefore Here again nothing is said as to a house in the reverse of light is shed upon the subject either of those countries, and we infer that the by paragraph 5 of the circular which runs attempt is to maintain the proposition whether thus : there be houses in both countries, or a house in only one of the countries, or no house in either It is the British subject leaving this country after of the countries. The proposition or rule is most often productive of misunderstanding, and it

a period of ordinary residence here whose case is expressed in very narrow terms. It appears is to this class of case that the memorandum is to be limited to the case of British subjects who especially directed. spend part of every year in this country and the other part of the same year in another Here it will be observed all reference to the country, and that the same other country. It occasional residence abroad is dropped. But is not quite clear what Somerset House has to the Board proceed to develop the general do with whether or not there is residence in proposition under three illustrative heads. the other country, or whether there is one other These are: country or are two or more other countries, 1. A British subject who has ordinarily so long as the facts are such that it can be held resided in this country, goes abroad for a that there is residence in this country. On definite lengthy period in circumstances that the one hand it cannot be denied that in the preclude his visiting this country except on eye of the law a man or woman may be held holiday. It is admitted by the Department to be resident within the same tax year in each that this confers immunity. Instances are of two or more countries. On the other hand army officers on foreign service and civilians it is not understood to be a legal necessity that going abroad on a business contract. It is every man and every woman shall be resident, rather difficult in either of those cases to or have a legal residence, in any country at justify the word “definite," and in the civilian all. It is certainly perfectly clear that in the instance the Board endeavour to supply this legal sense an individual cannot be said to be at their own hand by postulating an arbitrary resident, or to have a residence, in each and period of at least three years' foreign duty. every country in which he may set foot, The fact of course is that they might equally irrespective of the length and purpose and well have said two years or four years. This nature of his stay. Nor can it be admitted of itself shews that, so far from the matter that this question is decided against him by being definite, it is exactly the reverse, and that any or all of the following facts, namely: (1) the Board are arrogating to themselves what allegiance as a subject or citizen, e.g. a British it is very difficult to distinguish from a power subject in the United Kingdom ; (2) legal of legislation. It is important to note that domicile; or (3) that he has been in the habit when immunity is achieved it operates only of residing, or even in continuous residence, from the date of departure from this country. in that country up to the time when his roaming That is to say that in an ordinary case there faculty developed.

will be two broken periods in the tax year in The other general principle or rule is that which the departure takes place. The period there is tax liability on the score of residence from 5th April preceding up to the date of in this country of

departure may be either less or more than six

months, but no matter how short it is there any British subject whose ordinary residence has

The been in this country and who has left this country

can be no immunity for that period.

reason is that, whether the period be less or for the purpose only of occasional residence abroad.

more than six months, the residence in this This does not really advance one very far. It country during that period was of the same only shifts the issue from “residence" to “occa- continuous and absolute quality as the residence sional residence,” and one would need to know a here for all the preceding years of the life of the great deal about the occasion before admitting individual.