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might not be bound, and he has rights of This appears to shew that, apart altogether initiation under the section.

from subsection (7) referred to later, there may A decree of standardisation of terce or require to be several annual and capital sums courtesy, obtained, say, at the instance of the fixed under the statutory scheme, based upon heir-at-law, has not the effect of making him as many separate enquiries and computations, à debtor for the fixed annual sum, though he in the course of which it is easy to see that much may become personally liable as intromitter. trouble may be caused by the existence of What, then, happens if in any year the fixed catholic charges for bond interest and annuities. sum shall exceed the whole net rents of the But even if all the properties belong to one fiar, property? There is no suggestion that the it appears that he may standardise or redeem fixed annual sum becomes a charge on the fee the terce (or redeem the courtesy) of one or or even on next year's rents. On the contrary, more without being bound to do so for all. a widow is to have only “the same rights and Then towards the end comes subsection (7), remedies” as at present. It is scarcely likely which says that, if in an action relating to deterthat a deficiency will arise in a terce case, but mining terce or courtesy, it appears that there it might very easily happen in a case of courtesy. are two or more properties, the Court" shall” fix We have seen it stated that there can be no an annual sum for each, “if a defender of such standardisation of courtesy apart from capital action shall so require.” In the case of courtesy redemption of the right; and no doubt that was the defender must always be the husband; but the intention, but it is not clear that it is the in the case of terce it may be either the widow result, having regard to the facts that the Court or her contradictor. is in the first place to fix an annual sum for the The whole position is a little obscure, but what courtesy, and that, though that has been done, is clear is that if, say, £100 a year is fixed as the it is still in the option of the pursuer whether terce of two separate properties, which are, or he will or will not carry through the redemption. which come to be, held by different owners, If in the case of a deficiency the tercer or courtesy- there will be much difficulty in apportioning it tenant is to lose part of the fixed annual sum, between them. One way would be to look up the whole arrangement just comes to this, that the computations in the judicial process and to these legal liferenters are limited by, but have go on these, but for that there seems no warrant, not the full benefit of, the judicial taxation of and the whole situation may be changed by the right, whereas the fiars have the full benefit building. Another way would be to vary the

apof it but are not bound by it.

portionment from year to year according to fluctuA similar question is that of whole or part, ating net rentals, but that would be a curious catholic or separate. At present, as we under revival of something very like what the Act is stand, there is no catholic charge for either terce designed to abolish, and equally troublesome. or courtesy ; subject to kenning in the case of Sect. 22 abolishes the anachronism by which terce, one property cannot be made liable for Scottish personal bonds, being in certain the terce or courtesy of another property; and situations treated as heritable between husband we fancy that, on the question of what is a and wife, have been excluded from both sides separate property, it is necessary to adhere of the account in ascertaining jus relicti and throughout to the non-catholic rule, no matter jus relictæ. It should be noted that this very what amount of subdivision of the property musty rule is still retained when those rights may take place after the death of the spouse, arise, not on death, but on divorce. which originates the right. The Act seems to Seet. 23.– It is not apparent why, in assignamake no provision for, and not to allow, a tions and discharges of ground-annuals, it partial claim of terce. A widow claiming terce should still be necessary to refer to the property;

shall specify the items of the estate out of These rights are only heritable securities which she claims terce,” which we take it means (section 2), and in all other classes of heritable all the items, and it would not be fair to harass securities the property has been simplified out the husband's representatives by piecemeal of existence in such deeds. applications. But, when it comes to standarisa- Sect. 28 provides that an assignation of a tion and redemption, the position under the heritable bond shall, impliedly and without any Act is not so clear. It is to be remembered that express mention, carry also all corroborative these steps may be taken at any time, that they and substitutional obligations in whatever apply to deaths before the Act, and that when form created. But note three things: (1) this action is taken the different properties may is not retrospective ; (2) it applies apparently have been sold to different people, or they may only to assignations in the new statutory form ; have passed, on the death, to different successors and (3) the assigner can assign only what is under the destinations in the titles or by will. vested in him. The first of these rules does not Now each fiar can deal only with, and can be prevent a future assignation carrying pre-1925 made to answer only for, his own property. corroborative and substitutional obligations.

mean

It might perhaps be too strict an application Sect. 37 requires an upset price, thus barring of the second rule to say that the benefit of the modern practice of an undisclosed reserve. the implied assignation is lost if the express Sect. 38. Advertisements. We do not think assignation purports to refer to the property, that the introduction of a new phrase—“the which the statutory form does not do. The period of advertisement”-is happy. One would third is the important rule ; it may be that the naturally think that the dates of the first and new enactment is only declaratory of the of the last advertisements must be the limits existing law;. but, at least so far as the enact- of the period of advertisement, but on that view ment goes, it would not be safe to hold it as the section cannot be worked. Taking the applying to any pre-1925 obligations unless case of a first exposure, and the price exceeding either they were granted to the assigner or had £1000: (1) the advertisement period must be been transmitted to him by a title, the steps six weeks, and (2) the exposure must be fortyin which, so far as pre-1925, were express. În two days after the first advertisement. Fortyinventories of personal estate with a view to con- wo days are six weeks, especially as a week is firmationit will still be the better practice to make defined to seven consecutive days. express reference to all such corroborative and Assume the first advertisement on Wednesday, substitutional obligations; the new enactment 1st November; then advertisements follow on has obviously no reference to confirmations. consecutive Wednesdays, 8th, 15th, 22nd, and

Sect. 32.—If a notice for redemption of a 29th November, and : 6th December. That bond is delivered to the creditor it apparently gives six advertisements, and these are enough. must be to him personally. If the notice is But what is “the period of advertisement,” signed by an agent, his designation ought to consisting of six weeks, each of seven consecuinclude his office address. The notice may be tive days? If the limits of the period of adgiven by the debtor's agent, but not to the vertisement are taken as 1st November and 6th creditor's agent, and the creditor's agent December, that is only thirty-six days, even cannot acknowledge receipt of it, although in including both extremes. The advertisement the converse case he may sign the notice calling period of six weeks is to be “prior to the date up the bond. It appears that delivery or post- of exposure," which must mean forty-two days ing is competent though the creditor is out counting back from the exposure, including of Scotland and beyond the seas, though in the day of the first advertisement but not the latter case it is incongruous to read that the including the exposure day. If the exposure notice is to date from the day after posting ; Wednesday were included in this calculation, on the other hand, there is no provision for a last advertisement on the preceding Wednesedictal notice in these cases, but it ought to day would not comply with the Act, for there be given. There may be some inconsistency would then be a week (seven consecutive days between the references to “last-known address, - Thursday to Wednesday both inclusive) and not knowing "the address."

without an advertisement. Then the other Sect. 33. Calling up Bonds.-The last pre- period is forty-two days, in the sense that the ceding paragraph applies here also. When the exposure cannot be earlier than forty-two days debtor and the granter of the security are after the first advertisement. In this second different, it seems curious that the latter is the calculation the exposure day is included, but only party to whom notice is essential. The the day of the first advertisement is not. So form states that payment is required, not the sale may be on the Wednesday a week after “is now required," as in the 1868 Act form. the last advertisement, namely, Wednesday, Possibly, therefore, this new form would not 13th December. It is not said, and it is not (as the 1868 form does) create default at once, law, that there must be forty-two clear days, and without waiting for the expiry of the three or that forty-two days must intervene between months. This section, taken along with section the first advertisement and the exposure. 38 (4), seems to provide that, if not more than There must be no interval of seven days without five years elapses between exposures, the second an advertisement; it is a matter of days, not and all subsequent exposures are re-exposures, calendar weeks. When advertisements have to requiring only three weeks' advertisement. appear

the rules must be satisfied Sect. 34 to some extent supersedes the as regards both papers ; thus it will not do to provisions of the 1894 Act for obtaining the have the first advertisement in one paper on directions of the Sheriff regarding the giving the forty-second day before the exposure and of notice, but such an application is still the first advertisement in another paper on the necessary if it is not known whether the pro- forty-first day before the exposure, and then to prietor is dead or alive.

say that the first exposure is not less than fortySect. 35 authorises waiver or shortening of two days after the date of “the first insertion.” the three months' notice, but there is no similar So much for legal rules, but as matter of business provision regarding the period of advertisement. an interval of six clear days between the last

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advertisement and the exposure is not satis- ment summonses,” when the judge sits to decide factory; yet it is only in that way that six whether a person against whom judgment has advertisements can be made to comply with been entered, and who has not satisfied the the Act; most people will add a seventh judgment, can or cannot pay what he has been advertisement, in the calendar week of the sale. found liable to pay. No immediate order for

imprisonment is made as a rule. Heated

altercations are usual at this stage as appearTHE LONDON COUNTY COURTS. ance is usually by "party.” The antagonists

take

up their places in the witness-stands There is a generally shabby air about the labelled" Plaintiff” and “Defendant.”. The

. English County Courts which is wholly lacking temper of the judge is, as a rule, seriously in the Sheriff Courts, but which is in keeping impaired by the hearing of these summonses. with the inferior status of the County Courts in Possession cases

They may.

be fact and in professional opinion. The English long or short. If there are many-sometimes lawyer does not care for the County Court. forty will be put in the list—they may last He prefers to bask in the dignity and splendour over the day. If they do not, the ordinary of the High Court, whether in London or at the list is embarked upon, and that may consist of Assizes, and he is not averse from receipt of the anything from six cases up to twelve or fifteen. higher fees paid in the course of an action in With an air of resignation the judge begins the these Courts. Cases are habitually brought hearing of these causes. in the High Court which involve sums well In the London Courts appearance by counsel within the meagre County Court limit, and in is usual. This, of course, detracts from their many cases the practice is allowed to pass. value, regarded as fora in which justice is done There seems almost to be a conspiracy to dis- cheaply, but the Bar has not, so far, made any regard and depreciate the County Court.

protest. Counsel

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from the very In London there are about twenty districts. youngest to those in a lamentable stage of The Court is housed, as a rule, in a dingy in-decrepitude, and be it said, ineptitude. The conspicuous building, whether it be in West proceedings are usually hustled through without London or in Bow. The interior is no less much ceremony. Some counsel make a point dingy and sordid, and the court-room is usually of treating County Court judges with contempt, distinguished by absence of ventilation. Some and breezes are very frequent. Now and again times a small set of the Royal Arms, looking as someone is reported to his benchers, who take if they had been detached some years ago from no steps in the matter. a biscuit box, are displayed over the judge's By lunch time there is much murmuring seat. On these debased miniatures the leopards amongst the members of the Bar at the of England bear the aspect of "rabbits emaciés scandalous length of the list, and applications passant regardant."

There are usually no seats to be released are hurled at the judge, who is for the public, which is numerous and unwashed. confronted with the task of saying how long A long table for counsel and solicitors extends in each case is going to last and deciding whether front of the low bench.

to release for the day, for an hour, or not at all. On à Court day the Court precincts are By 3 P.M. tempers are on edge. thronged with a crowd whose dinginess rivals Surely you don't want to re-examine," that of the Court. Before the judge sits the snaps the judge. Registrar holds his Court, and all cases coming Re-examining in a County Court," into the list for the first time are called on before mur the waiting and weary advocates. him. If there is no appearance for the defen- “I will not have this perpetual buzz of condant the plaintiff may prove his case and have versation. I insist on silence," appeals the judgment from the Registrar. Other cases go į judge. to the judge.

There are one or two of the County Court At 10.30 the judge sits. Most London judges whose vagaries are as well known, in a County Court judges do so with reluctance, if smaller professional world, as those of Lord their demeanour be any guide. Some are Darling himself. patient, some very emphatically not so, but all One has an antipathy to Jews. have a worn and blasé air. They wear, if they “I shouldn't trouble about that,” he please, a black gown with purple facings; if exclaimed, as a Jewish witness was putting on they don't please they wear a black gown. This his hat to be sworn. “You're not going to tell is typical of the apathy felt towards these the truth anyway.Courts. The Englishman loves his forms and Or, again, when the plaintiff was a Jew and pomp, and where you find slackness about such the defendants a steamship company. things it argues the greatest indifference.

' May the witnesses be out of Court,” asks The day's work usually begins with “judg-counsel for the defendants.

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Certainly,” replies the judge ; “ which successive Lord Advocates have not cured this does not mean that they are to hide behind a glaring wrong puzzles the ordinary lawyer. Everyfat man at the back of the Court as they do at body's business, nobody's business, we must suppose, Whitechapel." Sure enough, half

hour or maybap inertia and hating to bother people, and

doubts of a welcome from officials. Dear old Job, later, witnesses for the plaintiff are discovered,

why, he would have been reckoned an impatient skulking at the back of the Court.

meddler these times ! The chosen race are somewhat of an idée fixe

To say that a Keeper of a Register for publication, with another judge. Witness the irrelevancy of of all things, or, for that matter, for preservation, the following:

or for preservation and execution as well as publicaThe age of a female Jewish witness is tion, should be obliged to reject any writ simply mentioned.

because it is either unstamped or insufficiently "A most ungallant reference,” says counsel. stamped, is a stupid denial to the public of the benefits

Why, oh why?” the judge wearily exclaims; of the Register, and such a state of affairs may entail there was no secret about the age of Sarah very, grave injustice.

The fair and business-like plan is that the keeper when she had her first baby.

should reject no writ so long as it does not appear Counsel asked another judge for leave to to confuse the register or make wrong use of it. appeal.

If a writ (other than an exempt

one) is preNo, I can't do it,' was the response. sented for registration unstamped, then the sum of “ Your client's a clergyman, isn't he ? Very one guinea should be added, as a fine, to the registrawell, no clergyman has any money. I can't tion fee, the agent, if there is one, to suffer, and not have you running him into expense. My

the client. In the case of understamped deeds, father was a clergyman.

an expeditious care could also easily be arranged, Undoubtedly the County Courts serve a useful with a more nominal penalty. On the other side of

the argument, the client or agent could (say within purpose, but nobody in his senses would choose three years after the return of the deed from the to litigate, to practise, or to preside in one of Sasines Office) appeal against fines and extra duties. them. With the inevitable increase in the The relative section of the Stamp Act would, of pecuniary limits of their jurisdiction will come, course, have to be mended or ended. doubtless, an enhancement in dignity and in the The penalty on the Keeper of the Register should amenities.

A. D. G. not be for registering an insufficiently stamped deed,

but for failing to call attention, and that to all con

cerned, to the alleged shortage of stamp duty. Letter to the Editor.

I would fain hope that this note will aid in ensuring Dear Sir,

a remedy for a ridiculous injustice. A Clamant Injustice.

GEORGE L. ANDERSON.

NEWBURGH, FIFE, A long lease of heritable subjects recently became December 1924. renewable, and was renewed by a fresh lease at Martinmas 1924. I sent it to the Register of Sasines for recording immediately after that term. Some High COURT OF JUSTICIARY, GLASGOW. weeks after that the Keeper of the Register returned (Special Sitting.) Glasgow — Monday, 26th the deed to me, as the Inland Rovenue officials con- January 1925, at eleven o'clock. Pleading sidered that it required a trifling sum of extra stamp Diet - Friday, 16th January: . Service duty, in respect of a grassum. I had previously Friday, 9th January. The Right Hon. Lord thrashed out that very point with the landlord's agents, and they with the Inland Revenue, and the Morison. A. C. Black, Esq., Advocate-Depute ; latter at that time considered (rightly in effect, but V. S. M. Marshall, Esq., Clerk: on a wrong ground as I maintain) that no duty was required for the grassum. Ultimately, and purely HIGH COURT OF JUSTICIARY, STIRLING.to save time, the extra shilling was agreed to, in (Special Sitting.) Stirling - Monday, 26th accordance with the Inland Revenue's new con- January 1925, at eleven o'clock. Pleading tention.

Diet – Friday, 16th January. Service The result of all this is that some weeks have been lost by me and my clients, thus delaying the Friday, 9th January. The Hon. Lord Cullen. far-off happy time when I can again actually handle Lord Kinross, Advocate-Depute; Alexander my lease. A sale of the property is urgently wanted, Rae, Esq., Clerk. and offers may readily be lost through my being prevented shewing my title. I haven't even INSTALLATION OF NEW DEPUTY KEEPER OF draft to shew, as that is in the landlord's agents' THÉ SIGNET.-On the afternoon of the last day hands. Now I strongly hold, and I think the uniformly the new Deputy Keeper of the Signet, was

of the year Mr William Campbell Johnston, obliging officials of the Record Office and the very inducted to office with the accustomed forlong-suffering profession in general will agree, that the application of the Stamp Act to the Register malities. In the first place, the Commissioners of Sasines is quite wrong, and apt to cause serious of the Signet (being the senior members of the loss, inconvenience, and injustice to the lieges. Why Society appointed as Commissioners) met in

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the Society's upper hall; Mr John Cowan, W.S., DORNOCH TOWN COUNCIL have appointed Mr the treasurer of the Society and senior Com- John Sutherland, accountant and estate agent, missioner, occupied the chair. To him the new to the office of Town-Clerk of the burgh in Deputy Keeper produced his Commission under succession to the late Mr Hector M. Mackay. the hand of the Duke of Montrose, Hereditary The new Town-Clerk holds various local apKeeper of the Signet. The Commission having pointments, including those of clerk to the been read, the Commissioners ordered it to be Parish Council, collector of rates for both Town recorded in their books. The chairman then and Parish Councils, and registrar. Mr Sutheradministered the oath de fideli administratione land is well known as secretary of the Royal officii to Mr Johnston, and thereupon installed Dornoch Golf Club, a position he has held for him in the chair as Deputy Keeper of the almost forty-two years, and he has been promiSignet. A meeting of the whole Society nently identified with the work of the Scottish immediately followed, when again the Com- Golf Union. In offering his congratulations to mission was presented, read, and ordered to be the new Town-Clerk, Provost Murray referred recorded. In the course of the proceedings, to the conspicuous part Mr Sutherland has both by formal resolutions and by speeches of played in making Dornoch one of the favourite members, warm expression was given of the golfing resorts of the country. Society's sense of its obligations to Sir George M. Paul, who for many years filled the post of The degree of Doctor of Philosophy in the Deputy Keeper with conspicuous ability, zeal, Faculty of Law has been conferred by the and thoughtfulness. No less warm a welcome University of Edinburgh upon Charles Bell was given to Mr Campbell Johnston in assuming Porter, B.L., an assistant to Messrs Fyfe, the duties of his new office--the Society feeling Ireland & Co., W.S., Edinburgh, for his thesis that in the selection of Mr Johnston for the “The Legal Conception of Criminal Responsioffice, the Duke of Montrose had again shewn bility in View of Modern Theories of an accurate perception of the public interest as Criminology." well as that of the Society. Among those taking part in the proceedings were (in addition THE death took place suddenly on 18th to Mr Cowan) Sir Henry Cook and Mr H. E. December last of Mr William Rattray Bruce, Richardson-old friends of the retiring Deputy S.S.C., senior partner of the firm of Messrs Keeper and of his successor. In the course of Bruce & Black, W.S., 36 Castle Street, Edinthe ordinary business of the meeting, Mr burgh. Born at Perth in 1862, Mr Bruce Richardson was reappointed the Society's qualified as a law agent in 1891, and was representative on the Board of the Royal admitted a member of the S.S.C. Society in Infirmary, and Mr James Watt was appointed 1893. He is survived by his wife, a son, and a one of the Society's representatives on the daughter. joint committee of legal societies.

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REVENUE INCOME

OCCUPATION

TAX ASSESSMENT
OF LAND USE OF

DECISIONS IN THE ENGLISH ASSOCIATION OF PROCURATORS-FISCAL.-At

COURTS. a meeting on 6th inst. the opportunity was taken to present Mr W. D. Smart with a gold

Back v. Daniels. watch, wallet, and sum of money contributed by the members. The president (Mr J. Drummond Strathern, Glasgow) made the PROFITS presentation in cordial and felicitous terms, FARMER'S LAND UNDER SPECIAL AGREEMENTand Mr Smart made a very grateful acknow- INCOME TAX ACT, 1918 (8 & 9 GEO. V. CAP. 40), ledgment, and at the same time referred to the SCHEDULE A, NO. VII. RULE 2; SCHEDULE B.; importance of the service and the efficiency SCHEDULE D.-A firm of potato merchants, who with which the work is performed. A vote of also grew potatoes, held farm land for the thanks to the chairman was moved by Mr purpose of growing potatoes under yearly Somerville, Edinburgh (City). The watch bears agreements with the farmers, according to the following inscription : " Presented by the which, as soon as the crop was lifted and taken Procurators-Fiscal in Scotland to William away, the land was given up to the farmers. Douglas Smart, Esq., I.S.O., on his retirement The agreements contained provisions as to the from the Crown Office, in recognition of the division of the labour, etc., in connection with readiness with which at all times he placed his growing the potatoes, between the firm and the knowledge and ability at the service of the farmers. In some cases the land was held for Association or individual members, and as a less than a year, and in other cases for more token of their good wishes and personal regard. than a year, but there was no repeating of 30th September 1924.”

crops in successive years. The farmers were

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