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The list of publications issued by the League ADJOURNMENT OF COURT.-Edinburgh, 6th secretariat gives evidence of the continually January 1925.-The Lords of Council and greater extent to which the League serves as a Session, under authority of the 4th section of clearing-house for information on international the Court of Session Act, 1868, resolve to subjects, such as public finance, currency and adjourn the Court from Saturday the 7th to central banks, mandates, armaments, and health and including Saturday the 14th February statistics.
J. A. CLYDE, I.P.D. Within the organisation of the League itself certain changes may be noted. The number of States members rose in the year to fifty-five through the admission of the Dominican EXTRA GLASGOW CIRCUIT, 1925.—The Hon. Republic. The new scale of national contri-Lord Cullen and The Right Hon. Lord Morison. butions was again adopted for 1925, and the Glasgow-Monday, 23rd February · 1925, at services of the secretariat carefully gone over eleven o'clock forenoon. Pleading Diet by the Supervisory Commission.
Friday, 13th February 1925. Service-Friday, The Budget of the League for 1925, which 6th February 1925. Lord Kinross, Advocateincludes the International Labour Organisation Depute; Messrs Alexander Rae and V. S. M. and the Permanent Court of International Marshall, Clerks. Justice at the Hague, amounts to 22,658,138 gold francs—roughly £900,000. The contribution of the British Empire (exclusive of South MARTIN MACKAY & MACQUAKER, writers, 149. Africa, Australia, Canada, New Zealand, and St Vincent Street, Glasgow, have assumed Mr India, which are separate members) will be John Martin Mackay, jun., LL.B., as a partner 2,132,504 gold francs, or approximately £86,000. of the firm.
An extraordinary session of the Permanent Court of International Justice opened at the Peace Palace at the Hague on Monday, 12th
MESSRS BAIRD SMITH, MUIRHEAD & GUTHRIE January, under the presidency of M. Huber SMITH, 205 St Vincent Street, Glasgow, and (Switzerland).
Messrs Cowan, Clapperton & Barclay, 91 West It will be remembered that, at its last meeting Regent Street, Glasgow, have been amalin Rome on 13th December, the Council of the gamated under the firm name of Baird Smith, League of Nations decided to ask the Permanent Clapperton & Co., at 205 St Vincent Street, Court of International Justice for an advisory Glasgow. opinion on the interpretation of the word "established ” used in Article 2 of the Sixth Lausanne Convention (on the exchange of Greek and The death occurred on the 13th January of Turkish populations), and also on the conditions Mr William Primrose, Primrosehill, Maxwellto which the persons designated in the said town, Honorary Sheriff-Substitute of Dumfriesarticle as “Greek inhabitants of Constanti- shire, and who, with his brother, for many nople must answer in order that they may years was partner in the well-known Dumfries be considered as “established " in the meaning legal firm of Messrs Primrose & Gordon.
Mr of the Convention, and therefore exempted Primrose was in his eighty-eighth year, and from the obligatory exchange provided for in it. had been living in retirement since 1916. He
This question being deemed urgent by the was for many years joint agent of the Dumfries Council, an extraordinary session of the Court branch of the Commercial Bank. has been summoned to deal with it, and, in conformity with its Rules, the Court shall, at the same time, deal with any other question submitted to it, which may be ready for its
The death has taken place suddenly at Forres intervention.
of Mr James Munro, solicitor, a partner of the legal firm of Mackenzie & Grant. A native of
Novar, Ross-shire, Mr Munro, who was only SPECIAL NOTICE.
thirty-nine years of age, contracted pneumonia The Editor will welcome legal problems or and was just recovering when he was attacked questions of interest from subscribers, and will, by appendicitis. He was removed to Leanchoil wherever possible, arrange for articles thereon by Hospital and operated upon, but death followed experts. Interesting points are continually cropping in a few hours. Mr Munro was a keen motorist up in practice, and there is at present 'no means and bowler, and held office as president of the other than that now suggested whereby a lawyer in Forres Bowling Club. During the recent election one part of Scotland may benefit at a saving of time and money from the experience of a lawyer in he played a prominent part as a Unionist worker another part who has dealt with a similar problem. in Moray and Nairn.
United States Shipping Board v. Frank C. DECISIONS IN THE ENGLISH
Strick & Co. Ltd.
SHIPPING LAW CHARTER-PARTY DEMUR-
cargo was to be loaded subject to port REVENUE-ESTATE DUTY-SETTLED PROPERTY
regulations in regular turn as customary
commencing when written notice is given of -RESETTLEMENT AFTER DISENTAIL-AGGREGATION-FINANCE ACT, 1894 (57 & 58 VICT. CAP. 30), If detained longer charterers to pay demur
the steamer being .
ready to load. SECTIONS 1 AND 4-FINANCE ACT, 1900 (63 VICT. CAP. 7), SECTION 12 (2)—FINANCE ACT, 1907 rage. . On the vessel arriving at the (7 EDW. VII. CAP. 13), SECTION 16.-An estate port notice was given that it was ready to load, evised for the use of the testator's son for
but loading was delayed by the vessel having life, and after his death for the use of his first to await her turn to go to the loading place.
Held that the charterers were liable for demurand other sons in tail male. The testator's son and his first son disentailed the estates, and by rage from the time the notice of readiness to deed of resettlement appointed them, along affected by the provision as to the port regula
load was given, and that their liability was not with certain estates belonging in fee-simple to the testator's son, to such uses as they should tions.-K.B. Div. (Rowlatt J.).—22nd July
1924. jointly appoint, and, subject thereto, for the testator's son for life by way of restoration and confirmation of his life estate under the will. The testator's son died possessed of considerable free estate. Held that for estate
LAW LIBRARY. duty purposes the settled property passed under the deed of resettlement and not under
BOOK NOTICES. the will, and therefore fell to be aggregated with the free estate left by the testator's son. The Law and Practice relating to Municipal and Decision of Rowlatt J. affirmed.—Court of Police Government in Burghs in Scotland. Appeal (Pollock M.R, and Atkin L.J., Sargant By James Muirhead. Third Edition. L.J. dissenting).—13th March 1924.
Edinburgh and Glasgow : Wm. Hodge & Co. Ltd. Price 105s. net.
REVENUE ESTATE DEEMED TO PASS -PROPERTY HELD IN BURDEN OF
Attorney-General v. Fox.
The present edition of Mr Muirhead's work
represents nearly twenty years of additional
PROPERTY statutes and case law since the publication of ON DEATH OF ANNUITANT the last edition.
As the law has grown so FEE - SIMPLE UNDER
has the book, which has been expanded into ANNUITY-FINANCE ACT, 1900 two substantial volumes. The careful collation (63 VICT. CAP. 7), SECTION 11 (1)-FINANCE and annotation of the statutes relating to (1909-10) ACT, 1910 (10 EDW. VII. CAP. 18), municipal government makes an invaluable SECTION 59 (1).-A testator left heritable book of reference on that branch of the law. property to his son, subject to the burden of The case law bearing on each topic is fully an annuity to his daughter of £1000. On the considered, and references to authorities are
£ son's death the property passed by his will to abundant. The new edition is thus assured the grandson of the testator in fee-simple, and of a welcome from the profession. estate duty was paid upon the value of the property after deduction of a sum representing the value of the annuity. Thereafter, in 1910 and 1922, the annuitant executed deeds purporting to release the estate from payment of the annuity. The annuitant died in 1922. Held that as the grandson was entitled to the estate in fee-simple and not in remainder or reversion, the estate was not deemed to pass, on the death of the annuitant, to the extent to which a benefit accrued by cesser of the annuity.-K.B. Div. (Rowlatt J.).-8th July 1924.
INCOME TAX REPAYMENT ON
In three or four cases in Scotland during the FARM LOSSES.
last year the same attitude has been taken up
by the Inland Revenue Authorities, and the In the last few years claims by farmers under claims have gone before the General ComRule 6 of the Rules applicable to Schedule B missioners of various counties. of the 1918 Act have no doubt been widely The case made by the Revenue is that the made for the purpose of having the Schedule B breeding of stock and the losses incurred in assessment cut down to the actual profit as connection there with are not items of exshewn by farm accounts, or in the event of a penditure proper to farm accounts, and that loss, for the purpose of having the assessment lands used for this purpose are not used for cancelled and the loss set off against other purposes of husbandry only” in the words of taxable income of the farmer.
Rule 6, Schedule B, and section 34 of the A claim of this kind is naturally also open to Income Tax Act, 1918.
It would appear a the estate proprietor who runs a home farm on fair inference from the case of Duncan Keir his own account.
(1920 S.C. 67; 1919, 2 S.L.T. 251), that In the ordinary case, where there is no special the raising of live stock is part of the operation carried on beyond ordinary cropping, ordinary operations of husbandry. In that of dairy-farming, or sheep-farming, the claim particular case the taxpayer, for special reasons, has not, so far as known to the writer, met with contended that sheep-breeding and grazing any serious opposition on the part of the were not husbandry and the Revenue contended Revenue. In the case, however, where the that they were. The Revenue were successful, breeding of pedigree stock, cattle, or horses has and the Court refused to restrict the meaning been undertaken by estate proprietors on their of husbandry to mere cultivation of the soil. home farms, there have been several attempts It is not unreasonable, therefore, to conclude made to resist the claim.
that horse-breeding and cattle-raising are also It appears that a case decided in England included in the ambit of ordinary husbandry. by the General Commissioners, namely, Bruce But even assuming that such operations are v. Burton (4 Tax Cases, Part 7, p. 399), is the not husbandry, it would not appear to exclude basis for this attitude. In that case it was the claim from acceptance by the Commissioners contended by the Revenue that the breeding in view of the varied terms of section 34, which of short-horn cattle carried on by the proprietor give relief in the case of any trade, profession, was in the nature of an additional amenity to employment, or vocation. If the horse- or his residence, and was not part of legitimate cattle - breeding were not, therefore, pure farm operations. Unfortunately, no evidence husbandry, the profits made thereby would be was led by the proprietor in that case, and the assessable under Schedule D, and any
loss Commissioners decided in favour of the Revenue incurred would be recoverable under section 34. and disallowed the claim. The case is only In order, therefore, to exclude the case from reported in the Law Reports for the purpose of the operations in the relief sections, the Revenue recording the High Court's decision that the would require to shew that the expenditure finding of the General Commissioners on such a incurred in such manner was for the purpose claim is not subject to appeal, and, accordingly, of amenity or, as an inspector put it, in we have not the benefit of the High Court's pursuit of a hobby.” This would appear an opinion on the merits of the claim or the fairness almost impossible task if proper evidence is of the decision arrived at by the Commissioners. submitted by the Commissioners.
A very recent similar case, which is not yet In all branches of farming, potato-growing, fully reported, namely, The King v. The Com- cropping, and dairy-farming, the risks of losses missioners of Inland Revenue (ex parte Shaw), during recent years have been very real; and was decided in the King's Bench Division on if a farmer or estate proprietor chooses to take 18th December 1924. In this case also it up a particular branch of agriculture, it surely appears that the General Commissioners in one cannot be the province of the Revenue to say of the English counties refused an application you must stop this particular branch of for relief on the ground that the lands were not agriculture and try some other as you have occupied for the purpose of husbandry but for made losses in several years in succession.” the purposes of amenity. Again, however, the The General Commissioners, in three cases of Court merely refused the writ of mandamus ; in which the writer has personal knowledge, other words, refused to set aside the decision of rejected the contentions of the Revenue and the Commissioners in respect that there was no allowed the claim on the full amount, which right of appeal. The Revenue were accordingly included the horse-breeding losses. As similar successful in these two particular cases in satisfy- decisions have been arrived at in other counties, ing the Commissioners that the land was not and as there is no appeal against the decision bona fide used for husbandry purposes.
of the General Commissioners, it would be a
hardship on farmers and estate proprietors if Government grant of £2000 towards upkeep, these claims are to be resisted on similar grounds which was first given in 1923. all over the county-on the chance of a snap victory - as naturally considerable expense REPORT by the KEEPER of the ADVOCATES may be incurred in arranging for the proper LIBRARY to the CURATORS for the year evidence and professional assistance to submit 1924. the case in an adequate fashion to the Commissioners.
1. Accessions. The following is the list of The object of this article, therefore, is to accessions to the Library in 1924 : notify the profession that the point has been Volumes received per London Agent, 8,766 ; definitely fought before several bodies of Com- direct from Publishers, 302; and by missioners, and the contentions of the Revenue
Purchase and Presentation, 801; amountrejected. As losses incurred in stock-raising Parliamentary Bills and Papers (including 377
9,869 in particular years may be exceptionally heavy,
items received from the Government of the matter is one of material interest to those
1,512 who have taken up this form of agriculture. Pamphlets
7,148 J. M. Parts and Volumes of Periodicals, per London
Agent, 24,241; direct from Publishers,
3,415 Ordnance and other Maps .
833 The anniversary meeting of the Faculty was held on 21st January in the Advocates' Library,
Total number of items received 54,202 the Dean presiding. The Faculty officers for the year were received into the Library during the last ten
The following table gives the number of items appointed as follows: Dean of Faculty, Mr James Condie Stewart Sandeman, K.C.; Vice
years : Dean, Mr Charles Herbert Brown, K.C. ;
In 1916 Treasurer of the Faculty and of the Chalmers
46,531 increase, 7,758
In 1917 Trust, Mr John Cowan, O.B.E., K.C.; Keeper In 1918
36,239 decrease, 10,292 33,272
2,967 of the Library and Clerk of Faculty, Mr W. K. In 1919
40,715 increase, 7,443 Dickson, LL.D.; Auditor, Mr William Home In 1920
13,097 Cook, C.A. Mr J. S. C. Reid and Mr William In 1921
48,609 decrease, 5,203 Garrett were appointed Reporters on probabilis In 1922
49,709 increase, 1,100 causa, and the Counsel for the Poor were In 1923
49,585 decrease, 124 appointed as follows: Mr J. F. Strachan, Mr In 1924
54,202 increase, 4,617 A. E. Considine, Mr J. G. M'Intyre, Mr G. R. Thomson, Mr R. P. Morison, and Miss Margaret
Total in 10 years, 451,447 H. Kidd.
2. Buildings and Furniture.--The Library The following reports of various Faculty buildings and furniture are in good order. committees were submitted and
3. Donations.-A complete manuscript list REPORT by the CURATORS of the LIBRARY to the the year may be referred to in the Business
of the donations received by the Library during Faculty of ADVOCATES at the Anniversary Room. Numerous donations of official publicaMeeting held on 21st January 1925.
tions have, as in former years, been received from The Curators beg to report that during the Government Departments, and many learned past year the business of the Library has been societies have presented their Proceedings. conducted to their satisfaction, and that there An exceptional number of valuable donations are no arrears of routine work.
have been received during the year. The most The Curators submit and refer to the accom- interesting of these are noted. panying Reports by the Keeper of the Library As regards general historical interest, the and the Law Curator.
most important accession received during the The Government Bill for the transference of year is the collection of papers relating to Mary the Library to the nation is in course of pre-Queen of Scots, which has been purchased for paration in the Scottish Office. It will shortly the Library with funds collected by Dr Walter be submitted to the Faculty for their approval. Seton. These include the official copy of the The Library committee, as soon as they have Marriage Articles of Queen Mary and Francis II., had an opportunity of seeing and considering the only known letter from Mary to her cousin the Bill, will report direct to the Faculty. and brother-in-law, Henri of Angoulême, a
During the year the Faculty received the natural son of the King of France, dated 6th
December 1564, and one of the finest known including twenty-three unpublished Carlyle holograph letters of the Queen addressed to letters-nineteen by Thomas Carlyle and four James Beaton, Archbishop of Glasgow, her by Mrs Carlyle. The series of historical Ambassador in France, written from Sheffield autographs begins with two documents signed on 13th November 1574, signed “Vostre bien by James III. of Scotland, and includes, among bonne amye et mestresse prisonniere, MARIE R." many
letters documents A description of these documents appeared in written or signed by Samuel Pepys, Dr Johnson, the “Scotsman " and "Glasgow Herald” on Scott, William Pitt, Warren Hastings, Nelson, 8th November.
Wellington, and Napoleon. One document of Mr James Cathcart White, advocate, to outstanding interest is a letter written by whom the Library is already indebted for many Sir Francis Windebank, who was Secretary of donations, has also presented some papers of State under King Charles I., to the King in the Queen Mary period, including a letter from 1639, which had been returned to the writer Mary of Lorraine, the Queen Regent, to François by the King with marginal annotations in his de Noailles, the French Ambassador in England, own writing. Mr Hume has also presented in 1566 ; a document signed by James Hepburn, some rare Kipling items, and a collection of Earl of Bothwell; and nine letters by Adam Spanish books relating to South America. Bothwell, Bishop of Orkney. Mr Cathcart A set of the fine photographic reproductions White has also presented a copy of King James recently made of the Liber Pontificalis of VI.'s “ Essayes of a Prentise in the Divine Art Glasgow Cathedral, an important mediæval of Poesie," printed at Edinburgh by Thomas manuscript now in the British Museum (Cotton Vautrollier in 1585.
MS., Tiberius B. viii.) has been purchased with Some important documents were purchased funds provided by the Scottish National for the Library at the Melville Castle sale with Library Endowment Trust. funds obtained through the exertions of the Sir Bruce Seton, Bt., C.B., has presented a Right Hon. H. P. Macmillan. These comprise manuscript translation into Italian of a conletters addressed to the first and second Lords temporary narrative of the Jacobite rising of Melville by Edmund Burke, James Boswell, the 1745, written in Latin by Giulio Cesare Cordaro, biographer of Dr Johnson, and Sir Walter Scott. of the Society of Jesus, which throws some new The Scott letters are all addressed to Robert light on the history of the 'Forty-five. Dundas, second Lord Melville, who was a life- Miss Frances Pemberton Anderson, Drumley long friend of Scott's, and deal with politics, House, Ayrshire, has presented a large collection theatrical matters, the purchase of Abbotsford, of water-colour drawings, chiefly of Edinburgh, the affairs of the Court of Session, the disturbed bound in volumes, made during the period state of the country, Scott's Baronetcy, and between 1830 and 1850 by Thomas Brown, other matters of public and private interest. advocate, of Waterhaughs and Lanfine, who The Burke letters relate chiefly to the impeach-died in 1873. ment of Warren Hastings.
A donation of Faculty interest has been There has also been purchased with funds received from Mr H. P. Macmillan, a copy of provided from other sources the collection of the rare pamphlet, "The Medal; or, a full charters and other family papers of the family and impartial account of the late proceedings of Dundas of Dundas, a collection of exceptional of the Dean and Faculty of Advocates in Scotland antiquity and completeness, commencing with relating to that affair” (London, 1712), which the well-known original Dundas Charter granted contains an account of the proceedings relating by Waldevus, son of Cospatríc, in the twelfth to the well-known episode of the presentation century.
of a Jacobite medal to the Faculty by the Lieutenant-General Sir Aylmer Haldane, Duchess of Gordon. This pamphlet was not G.C.M.G., has presented the original Marriage previously in the Library. Contract between Walter Scott, W.S., father A further instalment of Papers in Peerage of Sir Walter Scott, and Anne Rutherfurd, Cases has been presented by the House of dated 5th April 1758.
Lords through the Clerk of the Parliaments. The Rev. Thomas Marjoribanks, The Manse, These papers have been arranged and placed Colinton, has presented eighteen original letters in the Law Library. from Mrs Carlyle to her friend Miss Susan 4. Macdonald Bequest.-The late Mrs W. R. Hunter, daughter of Professor Hunter, of St Macdonald of Neidpath, Wester Coates Avenue, Andrews, afterwards wife of James Stirling, Edinburgh, who died on 21st October 1924, C.E., Edinburgh, written between 1833 and bequeathed to the Library the heraldic library 1866.
which belonged to her husband, Mr William Mr John Hume, of La Ruca, 12 Corrennie Rae Macdonald, Albany Herald, who died on Drive, Edinburgh, has presented a valuable 15th August 1923. These books include a collection of literary and historical autographs, complete abstract of the Lyon Register made