tenure, in which connection Mr Wilson made special visits to South Uist, Barra, and Vatersay during the years 1906-8, which, it will be remembered, proved successful in the restoration of peace and order. From 1900 to 1917 Mr Wilson was ex officio a Commissioner of the Northern Lighthouses, and in 1912 on the nomination of Lord Pentland, then Secretary for Scotland, he was appointed a Commissioner for the Board of Lunacy for Scotland. This appointment proved to be most opportune, in the sense that it was made at a time when new legislation was under consideration in relation to lunacy, and in the drafting and adjustment of the Bill which emerged as "The Mental Deficiency and Lunacy (Scotland) Act 1913" Mr Wilson's wide experience as a parliamentary lawyer and his intimate knowledge of law proved of the utmost value. When under that Act of 1913 the old Board of Lunacy became the General Board of Control for Scotland, Mr Wilson was appointed one of the two legal commissioners and is now the senior legal commissioner of the Board. In 1917, on his appointment as Sheriff of Perthshire, he became ex officio a member of H.M. Prison Board for Scotland. Both as a junior and as a senior counsel Mr Wilson had one of the largest and most varied practices at the Bar. His wide knowledge of law and his retentive memory of case precedents have stood him in good stead in many cases of technical difficulty. He has throughout been especially identified with parliamentary work as counsel, both in private Bills before the committees at Westminster and in Provisional Orders before the Commissioners under the Private Legislation Procedure Scotland Act. In 1904 he acted as sole counsel for the Scottish Docks and Harbours at the enquiry held in London into the draft regulations made under the Factory and Workshop Act 1907. In the sphere of arbitrations Mr Wilson has been an active and prominent figure both as counsel and oversman. As arbiter appointed by the General Industrial Commissioner by the Ministry of Labour in wages disputes, as chairman of committees in questions arising under the Scottish National Health Insurance Commission, and as chairman of the Rents Tribunal, under the Housing and Town Planning Act he has rendered extensive and valuable public service. Amongst the many criminal trials in which Mr Wilson has acted for the defence, what is known as the Ardlamont Mystery case is one of the most familiar, and since then he has had many notable successes in this department of the law. He has twice entered the arena of politics, but was unsuccessful both in contesting Leith Burghs at the General Election of 1895 against Mr Munro Ferguson and also in the following year when standing as the Unionist candidate for Montrose Burghs against the Rt. Hon. John Morley. Mr Wilson married in 1894 a daughter of the late William Hartley, Esq., commissioner to Lord Mansfield. The elder of his two sons, on the outbreak of war, obtained a commission in the Special Reserve of the Cameron Highlanders, and was killed at the Battle of Festubert on 9th May 1915, his surviving son also being an officer in the same regiment. Mr Wilson himself in his earlier years held a commission in the Argyll and Sutherland Volunteers, and during the war, besides rendering valuable aid in recruiting, he was chairman of the Military Appeal Tribunals in his Sheriffdom. Subsequently, in 1918, on the appointment by the Army Council, he acted as chairman of a committee to enquire into the accounts of the Territorial Force Association. Mr Wilson carries with him to the Bench the good wishes of all his colleagues at the Bar and professional brethren throughout the country. FACULTY OF ADVOCATES.-At a meeting of the Faculty of Advocates held on Friday, 28th inst., A. H. B. Constable, K.C., was elected Dean of the Faculty in room of Mr C. D. Murray, resigned, on his appointment as SolicitorGeneral. We hope to publish a portrait biography in an early issue. MINUTE OF COURT.-EDINBURGH, 19th May 1920.-The Lords, in respect that Saturday the 5th day of June next has been appointed by His Majesty's command to be kept as a holiday in celebration of the King's Birthday, allow the papers due on Saturday to be boxed and received on Monday, 7th June. J. A. CLYDE, I.P.D. EDINBURGH'S LEGAL ASSESSOR.-The Lord Provost's Committee of the Edinburgh Town Council has nominated Mr H. P. Macmillan, K.C., who was counsel in Edinburgh's case before the House of Lords Committee of Enquiry on Amalgamation, as successor to Mr C. D. Murray, the Solicitor-General, in the capacity of Legal Assessor to the City, Mr Murray having intimated his resignation. The Committee also recommended that Mr T. Graham Robertson, advocate, be appointed Junior Assessor. MEDICAL JURISPRUDENCE FOR GLASGOW POLICEMEN.-Following upon a letter from the Chief-Constable, the Watching and Lighting Committee of Glasgow Corporation recommend that a course of lectures on medical jurisprudence be instituted as part of the police training, and that Dr John Glaister, jun., be appointed the lecturer. DIVORCE LAW IN SCOTLAND. - The Rev. Professor James Cooper, Glasgow University, in Eton and Trinity College, Cambridge, and was for a short time assistant master at Eton. He was called to the Bar in 1872, took silk in 1896, and in 1900 was elected a Bencher of Lincoln's Inn. Mr Rawlins was the author of "Rawlins on Specific Performance," and joint-author of "Rawlins and Macnaghten on Companies," and edited the fourth and fifth editions of "Day's Specific Performance of Contracts." ACT OF SEDERUNT AMENDING C.A.S., BOOK I, CHAPTER his report to the Scottish Church Society which held its annual meeting in Edinburgh last week, said that the promoters of the Divorce Bill now before Parliament, among whom it was interest ing to find the Lord Chancellor, had been saying that they were only following a precedent which worked well in Scotland in making desertion as well as adultery a ground for dissolving marriage and allowing the re-marriage of both parties. This was hardly accurate. It was not fair to say that Scotland was unanimously in favour of the law even as it stood. Many in Scotland profoundly disapproved of it. The judges themselves seemed to be shocked with the growing number of divorce cases-very largely of divorces for desertion. Might it not be the case that those who were anxious to be loosed from the matrimonial bond shrank from committing adultery in order to obtain their end, but had not the same hesitation about deserting wife or EDINBURGH, 25th May 1920. husband? It could be done without any overt The Lords of Council and Session, considering act; it did not strike the imagination as so great that difficulties have arisen in the administration a sin as adultery; it needed no partner. If it of the provisions of section 4 of C.A.S., Book was said that the Confession of Faith allowed L, Chapter xiii., and that it is expedient that divorce for desertion, that also was inaccurate. these be obviated, do hereby, by and under the The words of the Confession were: "Such powers conferred by the Workmen's Compensadesertion as cannot be remedied by the Church tion Act 1906, enact and declare that said or the civil magistrate." An Act was passed some years ago omitting all call on "the Church" to bring her remedies to bear, and he did not know what efforts were used by the civil magistrate. Anyhow, the present law of Scotland was not the law of the Church of Scotland, and her ministers were not compelled to give a blessing on unions which had no sanction in the Word of God. They offered their warm congratulations to the Church of England on the Enabling Act, which she would find conducive to her efficiency, but which she must not expect to find equally conducive to comfortable ease. The GUARDIANSHIP OF INFANTS BILL. Guardianship of Infants Bill, the text of which has been issued, is presented by Col. Greig, and is supported by Viscountess Astor, Sir James Agg-Gardner, Mr James Brown, Dr Murray, Sir Martin Conway, Major Hills, and Captain Loseby. The measure is intended to replace the Guardianship of Infants Act 1886, and the most important change proposed is that the mother is made joint guardian with the father and has equal authority, rights, and responsibility with regard to the child in every case. It further lays down for the first time that the parents of any child shall be liable for the maintenance of that child according to their means. This liability holds whether the parents are living together or separately. section 4 shall be read and administered as if the following paragraph (c) had been inserted after paragraph (b) in subsection (3) of section 4, viz.: "or (c) in which the ship is registered." And the Lords direct this Act of Sederunt to be entered in the Books of Sederunt, and to be printed and published in common form. J. A. CLYDE, I.P.D. DECISIONS IN THE ENGLISH Inland Revenue Commissioners v. Korean REVENUE EXCESS PROFITS DUTY TRADE OR BUSINESS-COMPANY HOLDING INVESTMENTS -FINANCE (NO. 2) ACT 1915 (5 & 6 GEO. V. CAP. 89), SECTION 39.-Held that a limited company whose activities were confined to the holding of investments in such circumstances that, in the hands of an individual, the holding of the investments would not amount to carrying on a trade or business within the meaning of section 39 of the Finance (No. 2) Act 1915, was not carrying on a trade or business so as to render it liable for excess profits duty.-K.B. Div. (Rowlatt J.).-15th December 1919. Inland Revenue Commissioners v. Sangster. THE LATE MR W. D. RAWLINS, K.C.-Mr W. D. Rawlins, K.C., has died at White Waltham Grove, near Maidenhead, Berks, after a long illness. Born in July 1846, he was educated at ON BUSINESS MANAGEMENT OF COMPANY REVENUE-EXCESS PROFITS DUTY-CARRYING INCOME TAX FROM ROYALTIES FOR INVENTIONS -FINANCE (NO. 2) ACT 1915 (5 & 6 GEO. V. CAP. 89), SECTIONS 38 (1), 39.-The respondent, who had been granted a large number of patents, had sold only one, and did not himself manufacture the patented articles. He was, however, the managing director of a company with whom he had entered into an agreement under which the company was entitled to a share in any invention made by him while in their employment, and he was in receipt of royalties from another company, of which he was a director and shareholder, and to which he had granted licenses to make and sell certain of his patented devices. Held that he was not carrying on a business within the meaning of the Finance (No. 2) Act 1915, section 39, and was not assessable to excess profits duty.-K.B. Div. (Rowlatt J.).-16th December 1919. Cecil v. Inland Revenue Commissioners. REVENUE EXCESS PROFITS DUTY-PROFESSION-ARTISTIC PHOTOGRAPHY-FINANCE (NO. 2) ACT 1915 (5 & 6 GEO. V. CAP. 89), SECTION 39. ---The appellant in this case was a photographer and was assessed to excess profits duty in respect of the profits of his business. In composing his pictures, which he always took personally, he followed the lines that a portrait painter would adopt, and his work shewed artistic feeling, merit, and individuality. The evidence shewed that his pictures were works of art and that there was a great distinction between them and ordinary photographs. His charges were very high and he was only able to do four or five portraits in a day, as he devoted more time to studying the sitter and composing the picture than was usual. The appellant contended that his business was that of an artist in photographic work, that the profits were dependent on his personal qualifications, that he employed little or no capital in the business, and that it was therefore within the exception contained in section 39 (c) of the Finance (No. 2) Act 1915. The Special Commissioners confirmed the assessment. Held that although the appellant's work differed from that of an ordinary photographer the question was one of degree and the decision of the Commissioners could not be set aside.-K.B. Div. (Rowlatt J.).-17th December 1919. enacts that the importation of arms, ammunition, gunpowder, or any other goods may be prohibited by proclamation or Order in Council, the words "any other goods" must be construed according to the doctrine of ejusdem generis and that the section did not authorise the prohibition of any goods other than arms, ammunition, gunpowder, or any other goods of the same class.-K.B. Div. (Sankey J.).—17th December 1919. Yuanmi Gold Mines Ltd. v. Eboral. REVENUE-INCOME TAX-LOSS DURING YEAR OF ASSESSMENT-LOSS DUE TO WAR-RELIEFBASIS OF CALCULATION-INCOME TAX ACT 1842 (5 & 6 VICT. CAP. 35), SECTION 133-REVENUE ACT 1865 (28 & 29 VICT. CAP. 30), SECTION 6— FINANCE ACT 1914 (SESSION 2) (5 & 6 GEO. v. CAP. 7), SECTION 13.-Held that where at the end of a year of assessment to income tax it is proved to the satisfaction of the commissioners that the tax-payer's profits have fallen short of the average of the three preceding years, and that the diminution is partly attributable to the war, in calculating the relief to which the taxpayer is entitled the profits for the year of assessment should be assumed to be the amount of the average profits for the three preceding years, under deduction of the war loss, and the relief allowable is the difference between the average of the assumed profits for the year of assessment and the two preceding years and the sum on which the assessment was made.-K.B. Div. (Rowlatt J.).-17th December 1919. SION-AGENCY FOR REPAYMENT OF INCOME TAX -FINANCE (NO. 2) ACT 1915 (5 & 6 GEO. V. CAP. 89), SECTION 39.-The appellant carried on business as "The Income-Tax Payers Appeal Agency." He did the ordinary work of an accountant, but specialised in income tax, assisted in the preparation of returns and claims for repayment of tax, and advised on income tax and excess profits duty questions. He was paid by fixed fees for his accountancy work and for a portion of his income tax and excess profits duty work, but as regards claims for relief from and repayment of income tax he frequently charged a percentage. For the year in question the percentage charges amounted to about twothirds of his total receipts. Little or no capital was required in his business. Held that the OF CROWN-CUSTOMS LAWS CONSOLIDATION ACT appellant's business was a profession and was 1876 (39 & 40 VICT. CAP. 36), SECTION 43-indivisible, and that as in substance it did not PROHIBITION OF IMPORTS (NO. 32) PROCLAMATION OF 1919.-Held that in section 43 of the Customs Laws Consolidation Act 1876, which Attorney-General v. Brown. CUSTOMS-IMPORTS-PROHIBITION POWERS depend on commissions he was not liable to excess profits duty.-K.B. Div. (Rowlatt J.).— 18th December 1919. THE LATE MR JAMES DONALDSON, J.P.. Largs into a burgh and afterwards acted as legal WRITER, GLASGOW. The death took place recently at Troon of Mr James Donaldson, senior partner of the firm of Messrs Donaldson & Alexander, writers, Glasgow, and one of the best-known lawyers in Scotland. Mr Donaldson, who was in his 71st year, had been in failing health for some time, but was in attendance at his office up till within a few weeks of his death. advisers to the Commissioners for that burgh. In 1878, while residing in Pollokshields, of which burgh he was town clerk, he took an active part in the movement for annexing that district to Glasgow. In 1886 he was elected Town Clerk of Partick, an office which he retained until the annexation of Partick to Glasgow in 1912. As Town Clerk of Partick Mr Donaldson was responsible for the guidance of the burgh authorities in many important Mr Donaldson was born in Paisley towards undertakings, and his comprehensive knowledg the end of 1849 and educated at the Neilson School there, afterwards entering a legal office in Paisley, in which he served for two or three years. His main training, however, was in the wellknown firm of Messrs M'Clure, Naismith & Brodie, writers, Glasgow. After a course of study at Glasgow University and subsequently Edinburgh University, where he gained first prize in the conveyancing class, Mr Donaldson was admitted a law agent in 1873. After a short at period in the office of Mr John Holmes, writer, Johnstone, Mr Donaldson returned to Glasgow and co-operated in founding the firm of Messrs Simpson, Kirk & Donaldson, with offices in Glasgow and Largs. In 1892 the firm became Messrs Donaldson, Alexander & Kirkland, and subsequently the business was carried on as Messrs Donaldson & Alexander, Mr Donaldson remaining all the time leading partner. In addition to being a general lawyer of outstanding ability, Mr Donaldson specialised in municipal law, and, along with the late Sir James Marwick, was looked upon as one of the best living authorities on the burghal laws of Scotland. His firm, under his charge, formed and shrewd capacity for judging the legal significance of all proposals which came before the successive town councils were well known and appreciated. In 1892 he was appointed Returning Officer of the County Council of Lanarkshire to carry through the combined elections of county and parish councillors under the Local Government Act of 1889. This appointment was continued during the whole of the triennial elections down to and including 1904, after which Sir Thomas Munro, the county clerk, took up the work. Mr Donaldson acted for many years as secretary and treasurer of the Law Agents practising in the Glasgow Sheriff Courts, and afterwards, on that body becoming merged in the Faculty of Procurators, he was appointed secretary and treasurer, a position he retained until taken over by the clerk to the faculty. He also acted as secretary and treasurer of the Association of Burgh Officials of Scotland for a considerable time, and took an active part in the promotion of the Burgh Police Act of Scotland. Mr Donaldson was a member of and acted on several committees of the Convention of Royal Burghs, being an assessor for many years for the burgh of Anstruther, and took an active interest in all the proceedings of the Convention until his death. His advice was much sought after by a large number of burghs throughout Scotland on any question of special legal difficulty. Mr Donaldson was also a Justice of the Peace for the county of Lanark. In the realm of sport Mr Donaldson's chief hobby was bowling, being president of the Partick Bowling Club. During recent years, however, he became an enthusiastic golfer, and much of his leisure time was spent on the links at Troon. Mr Donaldson, whose Glasgow residence was at 15 Princes Gardens, Dowanhill, is survived by his wife, three sons and one daughter, one of his sons being a partner in the firm of Messrs Donaldson & Alexander. SCOTTISH PRIVATE LEGISLATION: PROGRESS OF PROVISIONAL ORDERS.-Mr Jeune, one of the examiners appointed under standing orders, has reported to the Secretary for Scotland that in the case of the following draft Provisional Orders general orders have been complied with : Brodick, Lamlash, Loch Ranza, and Whit- Dumbarton Burgh and County Tramways, Paisley Corporation (Cart Navigation), and that in the case of the following draft Provisional Orders further general orders have been complied with: Lanarkshire Tramways, Forth Conservancy Order. Appearance was made at the Scottish Office, Edinburgh, on the 13th May, before Mr P. F. Wood, K.C., when the preamble of the Forth Conservancy Draft Provisional Order was duly proved. The Order, as modified, has been printed, and deposits have been made as required. The Provisional Order will not be finally made and issued before the 3rd June. Mr Jeune has reported to the Secretary for Scotland that in the case of the Forth Conservancy Draft Provisional Order no further general orders are applicable. Irvine Harbour Order.-The Irvine Harbour Provisional Order has been made and issued by the Secretary for Scotland, with amendments in the preamble and certain clauses. A Bill to confirm the said Order was introduced in the House of Commons on the 20th May, and will follow the procedure prescribed by section 7 of the Procedure Act as read with standing orders. SCOTTISH BILLS IN COMMITTEE.-On Wednesday last the Grand Committee on Scottish Bills had under consideration the Poor Scottish Litigants (Expenses) Bill and the Duplicands of Feu-Duties (Scotland) Bill. Sir Samuel Roberts presided. On the Litigants Bill, Mr Kidd (Linlithgow-C. U.) moved the rejection of clause 1. He said that if a solicitor or agent was sporting enough to carry a poor litigant's case up to the House of Lords he was entitled to expenses, and such costs should be borne by the Treasury. The law on the subjects as embodied in the Bill was passed at a time when jurisdiction was of a most elementary kind. He submitted that the promoters of the Bill had taken far too partial a view of the situation. The poor law agent had just as much right to be paid as the poor law doctor. Mr Macquisten, K.C. (Springburn—C.U.), said this measure had caused quite a fluttering in the dovecots of insurance companies and other corporations. The suggestion in memoranda that had been distributed that it would lead to speculative litigation was an illusion. Scottish lawyers were conscripted for poor law cases, and he was very proud of the way that the legal profession had borne this burden. The Bill was simply a re-affirmation of the law of Scotland. The amendment was negatived without a division. On the motion of Mr A. K. Rodger (Rutherglen C.L.), it was agreed to change the name of the bill from Poor Scottish Litigants (Expenses) Bill to Poor Litigants Expenses (Scotland) Bill. The Bill was ordered to be reported to the House. On consideration of the Duplicands of FeuDuties (Scotland) Bill, Major Jameson (W. Edinburgh-C.U.) explained that feu-contracts in Scotland commonly stipulated for a duplicand every twenty years, and legal decisions had altered the common interpretation or construction of the duplicand. He moved a number of drafting amendments, which were negatived without discussion. The Bill passed the Committee stage without alteration. S.S.C. SOCIETY. At a statutory general meeting of the S.S.C. Society held on Tuesday last the following appointments were made for the ensuing year:-President, Mr William Considine; vice-president, Mr Walter James Lewis; treasurer and collector, Mr David Winter Robb; librarian, Mr Alfred N. G. Aitken; fiscal, Mr Robert H. James; secretary, Mr Alexander Wylie; members of council, Mr Thomas Liddle, Mr John Mackay, and Mr William J. Johnstone; censors, Mr J. A. B. Horn and Mr William M. Whitelaw; examiners, Mr J. A. Kessen, Mr |