à charge on the land of the defendant for the apportioned amount of expenses incurred by them under sect. 41 of the Act of 1875, and under sect. 19 of the Amendment Act.-Walthamstow Urban District Council v. Henwood, L.R. (1897] 1 Ch. 41; 75 L.T. 375. Railway :(i.) Q. 3. D.-Fences- Accommodation Works--Liability of Company Limit of Time-Railway Clauses Act, 1845, ss. 68, 73.-Sect. 68 of Railway Clauses Act, 1845, imports an obligation on a railway company to make and maintain sufficient fences for separating the line from adjoining lands, and sect. 73 does not relieve from this obligation where the fences have not been put up within the period named, but only relieves from a claim for additional accommodation works where those afforded have not been shown to be insufficient within the prescribed time.—Dixon v. Great Western Railway, 75 L.T. 245. (ii.) C. A.–Powers to Take Land--Severance- Accommodation Works-Com pensation—Manchester, Sheffield and Lincolnshire Railway Act, 1893, S. 42—Railway Clauses Act, 1845, s. 68.—The private Act of a railway company incorporated the Lands Clauses Act and part 1 of the Railway Clauses Act, and contained a section empowering the company to take such part only as they might require of a certain manufactory if severance could be effected without material detriment to the entire property. The company proposed to carry their line by à viaduct over the access to this manufactory, and undertook in an arbitration to grant a perpetual right of way under the viaduct, by which practically the existing access to the manufactory would be continued. Held, that the company had power to grant a perpetual right of way; that they were liable under sect. 68 of the Act of 1845 to make good the interruption to the use of the land and that the umpire should take these two points into his consideration in deciding whether the severance would be a "material detriment” to the rest of the property. Held, also, that the Court had jurisdiction over the costs of an appeal in a special case. Holliday v. Mayor of Wakefield held not now to be a binding authority.-In re An Arbitration between Gonty and the Manchester, Sheffield and Lincolnshire Railway, L.R. [1896] 2 Q.B. 439; 75 L.T. 239. Rating: (iii.) Q. B. D.-Lighthouse-Rateable Value.--Commissioners of a harbour and docks were empowered by Act of Parliament to levy dues for the maintenance of a lighthouse erected by them. Held, that the rateable value of the lighthouse was to be based on its structural value only. -Commissioners and Trustees of the Port of Lancaster v. Overseers of the Parish of Barrow-in-Furness, 75 L.T. 358. (iv.) c. A.-Floating Pontoon.-A railway company owned a pontoon which by leave of the owner of a pier was moored thereto in a tidal river, and at low water rested on the ground. The company drove a pile into the river bed as a fender to the pier. Held, that the company were not in occupation of the land and were therefore not liable to be rated.—Manchester, Sheffield, and Lincolnshire Railway Co. v. Kingston-upon-Hull, 75 L.T. 127. (v.) C. A.-Distress-Receiver and Manager—43 Eliz., c. 2, s. 2—Poor Rate Assessment Act, 1869, s. 16.—Distraint for rates can be made on the goods of a company, of whose property a receiver and manager has been appointed under an order which does not direct the company to give up possession.—The North of England Trustee Debenture and Assets Corporation, Limited v. Marriage, Neave & Co., Limited ; re Marriage, Neave & Co., L.R. (1896] 2 Ch. 663; 75 L.T. 169. 66 Revenue:(i.) H. L.-Income Tax-Deductions—Money Expended for Purpose of Trade.-Judgment of Court below (see Vol. 21, p. 47 (i.)) affirmed. Royal Insurance Co. v. Il'atson, 75 L.T. 334. (i.) Q. B. D.-- Foreign Firm with English Trade Mark and Goodwill Agreement Stamp Act, 1891, s. 59 (1).-A limited company, by agreement made in England, bought the work and goodwill of a company in America supplying goods for consumption in England, and having a registered trade mark here and an office in London. Held, that the English trade mark and goodwill were property” within sect. 59, sub-sect. 1, of the Stamp Act, and that the agreement was liable to ad valorem stamp duty.--Brooke v. Commissioners of Inland Revenue, L.R. (1896] 2 Q.B. 356. (iii.) H. L.-- Income Tax-Exemption–Literary and Scientific Institution, Public Library Public Libraries Act, 1892– Income Tax Act, 1842, s. 61, r. 6.- Decision of Court of Appeal (see Vol. 20, p. 117 (iv.)) reversed (the Lord Chancellor dissenting).—Mayor of Manchester v. McAdam, 75 L.T. 229. (iv.) Q. B. D.- Foreign Marketable Securities--Stamp Act, 1891, s. 82.—The business of an English company was purchased by, and transferred to, an American company, with an arrangement that the debentures of the old company should be exchanged for debentures on the American company, payable in Chicago. Held, that the American debentures were not “made or issued in the United Kingdom," or "offered for subscription,” or “given or delivered to a subscriber in the United Kingdom,” within sect. 82 of the Stamp Act, and were therefore not liable to duty as marketable securities of a foreign company.—The Chicago Railway Terminal Elevator Co. v. The Commissioners of Inland Revenue, 75 L.T. 157. Riparian Owner:(v.) Q. B. D.-Bed of Thames-Dredging Sand-Thames Conservancy Act, 1894.-The foreshore of the tidal part of the Thames is not the "bed" within sect. 87 of the Thames Conservancy Act, 1894, and the owner of such foreshore can dredge sand from it without the licence of the Conservators.-Pearce v. Bunting ; Reg. V. Justices of Kent; e. p. Pearce, L.R. [1896] 2 Q.B. 360; 75 L.T. 184. Scottish Law:(vi.) H. L.-Succession-Heirs Female. “ Heirs female" in Scottish law means heirs portiouers who take as a class.-Mackenzie and Others v. The Duke of Devonshire, L.R. (1896] A.C. 400. (vii.) H. L.–Testing Clause in Marriage Contract. There is no legal effect in a declaration in the testing clause of a deed which purports to qualify provisions in the body of the deed.-Blair and Another v. Assets Co., Ltd., L.R. [1896] A.C. 409. Settled Land :viii.) C. D.-Money to be Invested in Land-Permanent Repairs--Tenant for Life and Remainderman.- Where personal property was bequeathed to trustees for the purchase of land to be limited, like realty devised to them, to a tenant for life with remainder to his son in tail male with remainder over, with power to the trustees to postpone investment, and to apply any of the personalty for the benefit of the estate, it was held that the Court could not direct any part of the capital to be applied to the permanent repairs of the mansion house. In re De Teissiers Settled Estates followed.-In re Lord De Tabley; Leighton v. Leighton, 75 L.T. 328. (i.) C. D.-Mansion House—Tenant for Life.—Where a testator had directed the sale of a mansion house on the death of the life tenant, it was held that the tenant for life could sell at his discretion. In re. Wortham's Settled Estates and the Settled Land Acts, 75 L.T. 293. Ship :(ii.) H. L.-Collision--Special Contract--Merchant Shipping Act, 1862, s. 54. -The owner of a yacht is liable for the consequences of violating a rule which he has bound himself to observe during a race, and the limitation of liability in sect. 54 of the Merchant Shipping Act is excluded.— Clarke v. Lord Dunraven ; The Satanita, 75 L.T. 337. (iii.) P. D.-Freight-Damage—Inherent Vice.—A charter-party contained a provision for payment of freight “less value of cargo short delivered or damaged not covered by the preceding act of God clause.” Some of the cargo was damaged owing to inherent vice. Held, that the consignees were liable for the entire freight as the deduction applied only to damage from causes for which the shipowner was responsible. -Eyre, Evans & Co. v. Watsons ; The Barcore, L.R. (1896] P. 294 ; 75 L.T. 168. Solicitor:(iv.) C. D.-Costs--Lease in Consideration of Rent a Premium-General Order under Solicitors Remuneration Act, 1881, sched. 1, part 2, r. 5.For a lease at a rent and in consideration of a premium the lessor's solicitor is not entitled to a fee for negotiation in addition to the scale charge calculated on the rent and to the scale charge for deducing title calculated on the premium.-In re Horn and Francis, L.R. (1896] 2 Ch. 797; 75 L.T. 370. Theatre:(v.) Q. B. D.-Licence Under Conditions—Theatre Regulation Act, 1843, s. 5, 5 and 6 Will. IV., c. 39, s. 7.—A county council can in the exercise of its judgment make it a condition to the grant of a licence for the public representation of stage plays, that the grantee shall not apply for an excise licence for the premises under sect. 7 of the Act of Will. IV.—Reg. v. County Council of West Riding of Yorkshire, L.R. [1896] 2 Q.B. 386 ; 75 L.T. 252. Trust: (vi.) C. D.-Marriage Settlement “ Next-of-Kin in Blood” to Wife Construction.—By a marriage settlement there was an ultimate trust for “the persons who shall be next-of-kin in blood” to the wife " at the time of her decease in case she had so died intestate and unmarried.” Held, that the words imported a reference to the Statute of Distributions, and that the children of the deceased brothers and sisters of the wife, as well as her living brothers and sisters, were entitled to participate.--In re Gray's Settlement; Akers v. Gray, L.R. [1896] 2 Ch. 802; 75 L.T. 407. (vii.) C. A.–Depreciation in Authorised Securities—Liability.–To throw on to trustees a loss sustained by a fall in value of securities authorised by the trust, want of ordinary prudence on the part of the trustees must be proved, otherwise the loss must be borne by the cestius que trust.-In re Chapman ; Cocks v. Chapman, L.R. [1896] 2 Ch. 763 ; 75 L.T. 196. E Vendor and Purchaser:- Conditional or Absolute Acceptance !-A defendant wrote to a firm of —for .... and if Weights and Measures :- delivery of coals, is the whole specified quantity has been delivered, Will :- Sale with Power to Pustpone—Trustees not agreed—Works executed under L.R. 51897] 1 Ch.32; 75 L.T. 383. two codicils had by mistake been written on the last page of a revoked last will.-In the goods of Northing Snowden, 75 L.T. 279. tor left the residue of his estate in trust for ultimate division equally Quarterly Digest OF ALL REPORTED CASES IN THE Law Times and Law Reports Barrister-at-Law. DI GEST. Where a case has already been given in the Digest for a preceding quarter, the additional report is given after the name of the case, with a reference to the volume of the Digest in which it first appeared, the thick number being the number of the volume. Administration:(i.) P. D.—Testatrix of French domicile-Will in English form.-Where & will in English form was made under a power of appointment by a testatrix of English domicile of origin, but married to a Frenchman, and domiciled in France, the Court granted administration with the will annexed. In the goods of Alexander, 2 L.T. 56, and in the goods of Hallyburton, L.R. 1 P. & D. 90, commented on. In the goods of Mary Hamilton Huber, deceased, 75 L.T. 453. (ii.) C. D.-Assets in South Australia—Colonial duties.-A testator with property in England and South Australia, left in trust an equal share of his residuary estate to each surviving child of him for life, with remainder to the children of such child; and gave power to the trustees to cultivate his real and leasehold estates in Australia till sale. Held, that the colonial duties were part of the costs of realisation, and therefore payable out of the testator's general assets before distribution.-In re Maurice ; Brown v. Maurice, 75 L.T. 415. Adulteration:(iii.) Q. B. D.—Beeswax-Sale of Food and Drugs Act, 1875 (38 & 39 Vict., c. 63), s. 6.-Beeswax sold by a grocer is not a drug."--Fowle v. Fowle, 75 L.T. 514. Arbitration:(iv.) C. A.–Special Case-Arbitration Act, 1889 (52 & 53 Vict., c. 49), s. 19. -The Court can order a case to be stated under sect. 19, though the F |