Advocate, to the post. Of no appointment can it be more truly said that it has met with the acclamation of the whole legal fraternity, as well as of the public in general. Lord Clyde has for many years well and truly served his profession and the public both in legal and administrative spheres, and he has won by sheer merit his promotion to the high dignity of Lord President.

Called to the Bar in 1887, his success after a short delay was rapid. As a junior counsel he earned the reputation of being the most brilliant

[Wm. Crooke, Edinburgh.

brother counsel as a supreme master of their art. Where he was probably at his best was in debate in the Inner House or before the House of Lords. Complete, subtle, and keen, his arguments compelled attention from even the most unwilling tribunal, and there was probably no counsel in the Kingdom who was more attentively listened to and more warmly respected by judges both in Scotland and in London. Towards the end of his career as a counsel he was paid the very high compliment of being retained in the Rhodesian Lands case before the Privy

P

Council. In that cause he worthily upheld the traditions of the Scottish Bar by winning the case, and adding one more triumph to the long list of his forensic achievements.

In the realm of politics Lord Clyde may be said to have played rather the role of a public servant than that of a mere party politician. It may be doubted whether he was ever really happy in the rough and tumble of the House of Commons. But for many years he served his constituents in West and North Edinburgh truly and faithfully at Westminster to their complete satisfaction, as is proved by the fact that they retained their affections for him as their Member for so many years. In 1905 he became SolicitorGeneral for Scotland under the Unionist Government, and in 1916 he was appointed Lord Advocate. In his official life as a law officer of the Crown he was no less successful than in his life at the Bar. Exacting he may have been to those who served under him, but he was loyally served owing to the knowledge that there was no trouble taken or work done by the members of his staff which was not shared in, scrutinised, and appreciated by their leader. His unremitting industry and sure judgment combined to make him one of the most respected and powerful Lord Advocates of recent times, both in the House of Commons and elsewhere.

Apart altogether from law and politics, one other honour may be mentioned as having fallen to Lord Clyde's share, an honour coveted by every Scottish advocate, and valued above all by those few who receive it, namely, the honour of election by his brethren at the Bar to the post of Dean of the Faculty of Advocates, a position which he held from 1915 until 1919.

Lord Clyde carries with him to the Bench the good wishes of all. He embarks upon novel and heavy responsibilities with the knowledge that he has already earned the respect and admiration of his colleagues and of those who will appear before him as counsel. To those who have been associated with him in his professional life at the Bar, and who have fully appreciated his personality, his judgment, and his knowledge of, and veneration for, the law of Scotland, it would appear to be indeed fortunate that he should have been called to his great office at a time when his services will be of inestimable, worth upon the Bench, and his sagacity and experience should prove invaluable in solving the many problems which await solution in the juridical system of Scotland.

signation and to hold a meeting for the election of a new Dean on May 28.

LEGAL APPOINTMENT.-The Lord Chancellor has appointed Mr George Alexander Scott to be an Official Referee of the Supreme Court of Judicature as from the 15th inst.

ROYAL BANK APPOINTMENT.-The directors of the Royal Bank of Scotland have appointed Mr David Speed, of the head office staff, to be accountant of the bank in room of Mr D. S. Lunan, who has retired after a long period of service. Mr Speed was educated at Kilmarnock Academy and entered the service of the Royal Bank at the Partick branch. After completing his apprenticeship he was transferred to Kilmarnock. He has been in the head office for about twenty years, latterly as head of the accountant's department.

CHARTERERS FOR DEMURRAGE. A vessel was chartered to load a cargo of coal in America for delivery in Spain. Before the loading commenced a proclamation was issued prohibiting the export of coal from America to Spain except under licence. The charterers' agents, who were also agents for the owners, at once applied for a licence, and proceeded with the loading of the cargo, which was completed within the lay days allowed by the charter-party. The necessary licence was not, however, received until some time after and the vessel was detained for several days. The shipowners claimed damages for the detention of the vessel. Held that, as both parties were aware of the difficulties in the way of forwarding the cargo, the charterers were not in breach of the charter-party in loading the coal, and were not liable for the consequences of the delay. K.B. Div. (Bailhache J.).- 1st December 1919.

Slater & Co. v. Hoyle & Smith Ltd.

of Faculty. It was resolved to accept the re

CONTRACT

WAR

MEASURE OF

SALE

SALE OF GOODS

DAMAGES.-Held that the measure of damages for the seller's breach of warranty as to quality of the goods is the difference between the value of the goods at the time of delivery to the buyer and the value they would have had if they had answered to the warranty, and is not affected by the fact that the buyer has implemented a subcontract, entered into without the seller's knowledge, by supplying the goods thereunder at a price equal to or greater than the contract price. Court of Appeal (Bankes, Warrington, and Scrutton L.JJ.).—5th December 1919.

Wilson Shipping Co. Ltd. v. British and Foreign Insurance Co. Ltd.

INSURANCE

MARINE INSURANCE UNREPAIRED DAMAGE-SUBSEQUENT TOTAL LOSS – CONTINUING PREJUDICE.A vessel was insured against marine risks only, but including particular average. She was chartered to the Admiralty, who undertook to pay for loss of the vessel by war risks, the value to be ascertained at the date of loss. During the currency of the policy the vessel was torpedoed and sunk. Prior to her loss she had sustained some damage, which had been only partly repaired, and the Admiralty deducted from the sum paid to the owners the amount of the depreciation due to unrepaired damage. Held that the deterioration of the vessel, owing to the unrepaired damage, was a continuing prejudice to the owners, and that they were entitled to recover from the underwriters their proportion of the damage. Decision of Bailhache J. (1919 S.L.T. 96) reversed.-Court of Appeal (Bankes, Warrington, and Scrutton L.JJ.).-5th December 1919.

FOR INTEREST ON DEBENTURE STOCK --FINANCE ACT 1899 (62 & 63 VICT. CAP. 9), SECTION 8.— A company which had already issued debenture stock, issued under statutory authority prior lien debenture stock, and issued to the holders of the debenture stock, in lieu of payment in cash of the interest, deferred warrants bearing interest and payable out of the first available funds of the company, subject to prior charges. Held that the company had not, by the issue of the deferred warrants, issued loan capital within the meaning of the Finance Act 1899; section 8, and were not liable to an ad valorem duty under that section. Decision of Rowlatt J. (1919 SL.T. 94) affirmed.-Court of Appeal (Lord Sterndale M.R., Atkin and Younger J.).10th December 1919.

Melachrino & Kaniskeri v. Nickoll & Knight.

CONTRACT-SALE-SALE OF GOODS

SELLER BUYER ACCEPTING BUYER NOT BUYING AGAINST MEASURE OF

DAMAGES.-Held that

REPUDIATING CONTRACT REPUDIATION SELLER where a buyer accepts, as a breach of contract, the seller's refusal to deliver before the contractual time for delivery, and there is thus an anticipatory breach of contract, the buyer may bring an action for damages at once without buying against the seller, but that if he does so his damages must be assessed not with reference to the market price of the goods at the date of the seller's repudiation of the contract but at the time when the goods should have been delivered, unless the seller can shew that the buyer acted unreasonably in not buying against him, in which case the date to be taken is the date at which the buyer should have gone into the market to mitigate damage.-K.B. Div. (Bailhache J.).-10th December 1919.

Owners of S.S. "Richard de Larrinaga" v. Admiralty Commissioners.

INSURANCE MARINE INSURANCE WAR RISKS-COLLISION WITH WARSHIP GOING TO

Both

TAKE UP WARLIKE DUTIES.-A merchant vessel which was insured with two sets of underwriters against war risks and marine risks respectively, while in convoy, at night, came into collision with one of His Majesty's warships. vessels, in obedience to orders, were steaming without lights, and there was no negligence on the part of either. The warship was on her way to take up duty as escort to a convoy. Held that the warship was engaged in a warlike operation and that the loss fell on the war risk underwriters.-K.B. Div. (Bailhache J.).—11th December 1911.

OBLIGATION TO DISCHARGE CARGO WITH CUSTOMARY DISPATCH BUT ACCORDING TO CUSTOM OF THE PORT-CUSTOM OF PORT IMPOSING DUTY ON RECEIVER OF CARGO TO PROVIDE VACANT BERTH AND HAVE CLEAR QUAY READY AND SUPPLY OF BOGIES AND LIGHTERS--DELAY DUE TO CROWDED STATE OF PORT-LIABILITY OF RECEIVERS FOR DEMURRAGE. — The steamship Lizzie" was chartered to take a cargo of timber from Sweden to Hull. The charter-party provided that the cargo should be loaded and discharged with customary steamship dispatch as fast as the steamer could receive and deliver during the ordinary working hours of the respective ports, but according to the custom of the respective ports, and provided for demurrage if the vessel were detained beyond the time stipulated. The bills of lading, which incorporated the terms of the charter-party, were assigned to the defendants. Owing to the congested state of the port on the vessel's arrival at Hull, the defendants were unable to secure a vacant berth for several days and were unable to provide a clear quay space or to obtain a sufficient supply of bogies, and the discharge of the vessel was consequently delayed. A custom of the port of Hull, which was held proved, imposed a duty on the receiver of a wood cargo at that port to provide a vacant berth to which the vessel could forthwith proceed, and to have a clear quay space ready and/or a sufficient supply of bogies and/or lighters. Held, in an action by the shipowner for demurrage, that the custom did not impose on the defendants an obligation to discharge the ship as absolute and unconditional in character as if a definite number of days had been fixed for her discharge, and that, as the delay was due to causes over which they had no control, they were not liable for demurrage. Decision of the Court of Appeal (1919 S.L.T. 39) affirmed on a different ground.--House of Lords (Viscount Haldane, Lord Dunedin, Lord Atkinson, Lord Wrenbury, and Lord Lord Buckmaster). 12th December 1919.

DUTY-CHANGE

DEFI

OF OWNERSHIP OF BUSINESS LOSS
ICIENCY BELOW PRE-WAR STANDARD OF PROFITS

-LOSS APPLICABLE TO PERIOD BEFORE CHANGE OF OWNERSHIP-SET-OFF-FINANCE (NO. 2) ACT 1915 (5 & 6 GEO. V. CAP. 89), SECTIONS 38 (3), 40 (2), SCHEDULE IV., PART II., RULE 5.-The respondent succeeded to his father's business on the latter's death on 6th September 1915. The accounts for the period 1st October 1914 to 30th September 1915 shewed a loss,

making a deficiency as compared with the prewar standard of profits. The proportion of the loss attributable to the period after 6th September 1915 was allowed to be set-off against the respondent's assessment to excess profits duty for the accounting period 1st October 1915 to 20th September 1916, and he claimed to be allowed to set off in addition the proportion attributable to the period 1st October 1914 to 6th September 1915 under section 38 (3) and Schedule IV., Rule 5, of the Finance (No. 2) Act 1915. Held that the relief allowed by section 38 (3) was personal to the individual, and that the respondent was not entitled under section 40 (2) and Schedule IV., Rule 5, to set off loss suffered by his predecessor in the business. Decision of Rowlatt J. (1919 S.L.T. 78) affirmed.-Court of Appeal (Lord Sterndale M.R., Atkin and Younger L.JJ.).-12th December 1919.

HOLDERS TO HONORARY SECRETARY AND LIQUIDATOR OF COMPANY ON TERMINATION OF SERVICES-OFFICE OF PROFIT-INCOME TAX ACT 1842 (5 & 6 VICT. CAP. 35), SECTION 146, SCHEDULE E, RULE 1.-Held that a voluntary payment by the shareholders of a company to the secretary and liquidator, who had acted without remuneration, after his services had terminated, was not assessable to income tax under Schedule E. Decision of Rowlatt J. (1919 S.L.T. 68) reversed.-Court of Appeal (Lord Sterndale M.R., Atkin and Younger L.JJ.).-15th December 1919.

LAW LIBRARY.

BOOK NOTICES.

Dictionary of Anglo-Belgian Law. By L. E. F. Anspach, Avocat à la Cour d'Appel de Bruxelles, and A. M. Contanche, Barrister-atLaw. London: Sweet & Maxwell Ltd. 1920. Price £1, 1s. net.

The collaboration of a Belgian advocate and an English barrister, whose friendship was formed on the battlefields of France, has produced, in the form of a legal dictionary, a concise explanation in the language of each country of the technical legal terms in use in the other. For those who have occasion to consider matters of Belgian law this volume should prove a useful work of reference.

Hon. Lord Guthrie, deceased.

The appointment of Mr John Wilson, K.C., to fill the vacancy on the Bench caused by the death of the late Lord Guthrie has given general satisfaction, and indeed his promotion does not come unexpectedly, as Mr Wilson's claims to the appointment were so outstanding.

Mr Wilson is the eldest son of the late Mr James Wilson, solicitor, Falkirk, who held several public appointments, including that of Town Clerk, Dean of Faculty of Solicitors of the

barrister-at-law of the Inner Temple. In 1899 he was appointed an Advocate-Depute, and in the following year he took silk on his appointment as Sheriff of Caithness, Orkney, and Shetland. He has since been several times advanced, becoming Sheriff of Inverness, Elgin, and Nairn in 1905, Sheriff of Renfrew and Bute in 1912, and Sheriff of Perthshire in 1917.

During his tenure of office as Sheriff of Inverness, special difficulties-often involving disturbances-arose in relation to crofters' land