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. Watson, 75 L.T. 334.

(ii.) 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.

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(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.

(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 portioners 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, 8. 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 WifeConstruction.-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.

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Vendor and Purchaser:

(i.) C. D.-Agreement-Names of Parties-Statute of Frauds, s. 4— Conditional or Absolute Acceptance?-A defendant wrote to a firm of auctioneers: "I hereby offer the sum of £— for and if

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my offer is accepted, I will pay deposit and sign contract on the auction particulars;" and they replied: On behalf of our client, Mrs. M. A. F., we accept your offer for subject to contract as agreed." Held, that as these letters contained the names of the contracting parties, they satisfied the Statute of Frauds in that respect, and that the acceptance was absolute, notwithstanding the words "subject to contract as agreed."-Filby v. Hounsell, L.R. [1896] 2 Ch. 737; 75 L.T. 270.

Weights and Measures:

(ii.) Q. B. D.-Sale of Coal-Weights and Measures Act, 1889, s. 21.—In a delivery of coals, if the whole specified quantity has been delivered, the seller cannot be convicted under sect. 21, because some sacks contained less than 2 cwt., the quantity which, according to the ticket supplied by him under the Act, each sack was stated to contain.— Godfrey v. Radford, 75 L.T. 224.

Will:

(iii.) C. D.-Construction-Tenant for Life and Remainderman—Trust for Sale with Power to Postpone-Trustees not agreed-Works executed under Notice by Local Authority charged to Corpus-Public Health (London) Act, 1891, ss. 11, 117, 121.—Ă testator gave real and leasehold estates upon trust for sale, but declared that it should not be necessary for the trustees to sell any part during the life of his wife unless she requested it. Held, that there was a discretionary power to postpone, and as the trustees were not agreed as to the advantage of a sale the absolute trust took effect. Held, also that having regard to sects. 11, 117 and 121 of the Public Health Act, 1891, the expenses of sanitary works executed by the trustees pursuant to notice by the local authorities were chargeable upon the corpus.-In re Lever; Cordwell v. Lever, L.R. [1897] 1 Ch. 32; 75 L.T. 383.

(iv.) P. D.-Codicils Written on Revoked Will-Mistake Rectified.-Where two codicils had by mistake been written on the last page of a revoked will, the Court held that words in the codicils misdescribing the revoked will as the last will should be omitted from probate, and that probate should be granted of the codicils so amended together with the last will.-In the goods of Northing Snowden, 75 L.T. 279.

(v.) C. D.-Construction--Gift to Children-Maintenance-Vesting.-A testator left the residue of his estate in trust for ultimate division equally between his children who attained 21, the issue of a deceased child taking the parents' share. The trustees had a discretionary power to sell and re-invest and to apply a presumptive share of a child or grandchild to its maintenance during minority. Held, that the gift to children was contingent on their attaining 21, that the power to apply to maintenance the income of a presumptive share did not import a vested interest in the children, and therefore that children dying in minority took nothing, and that the testator's estate was not converted.--In re Wintle; Tucker v. Wintle, L.R. [1896] 2 Ch. 711; 75 L.T. 207.

Quarterly Digest

OF

ALL REPORTED CASES

IN THE

Law Times and Law Reports

FOR JANUARY, FEBRUARY, AND MARCH, 1897.
BY THOMAS J. BARNES, of the Middle Temple,
Barrister-at-Law.

DIGEST.

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 a 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

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arbitrator has not intimated which way he intends to decide the point of law. In re An Arbitration between Spiller and Baker, Limited, v. Leetham and Sons, L.R. [1897] 1 Q.B. 312; 76 L.T. 35.

Attachment:

(i.) P. D.—Divorce-Order to Deliver up Child – Removal out of Jurisdiction -Order for Attachment. —In a divorce suit, the custody of a child, who was not to be removed out of the jurisdiction, was given to the petitioner, but the child was removed out of the jurisdiction and retained by the respondent. On an ex parte application by the petitioner, a writ of attachment was ordered to issue against the respondent.-Farard v. Farard, 75 L.T. 664.

Bankruptcy:

(ii.) C. D.—Beneficed Clergyman-Sequestration-Discharge of Bankrupt— Continuance of Sequestration-Sequestration Act, 1871.-Where a bankrupt rector had obtained his discharge on paying 8/9 in the £, it was held that the discharge did not entitle him to an injunction to restrain the trustee in bankruptcy from receiving any further income from the bankrupt's benefice under a sequestration, or to an order to the trustee to take steps to have the sequestration relaxed. (See also Vol. 22, p. 12, i.)-Lawrence v. Adams, 75 L.T. 410.

(iii.) C. A.—Mortgage of future payments—Bankruptcy of Mortgagor-Rights of Trustee-Bankruptcy Act, 1883.-Decision of the Court below (see Vol. 22, p. 4, i.) affirmed.—Wilmot v. Alton, L.R. [1897] 1 Q.B. 17; 75 L.T. 447.

(iv.) C. A.—Retired Officer of Army-Appropriation of part of Pension— Bankruptcy Act, 1883, ss. 1 & 2.—An officer who voluntarily retired from the army received an annuity as "gratuity or retired pay." On his bankruptcy it was held that the Court could, under sub.-sect. 2 of sect. 53, order part of this annuity to be paid to the trustee in bankruptcy for the berefit of creditors.—In re Ward; e. p. Ward, L.R. [1897] 1 Q.B. 266; 76 L.T. 37.

(v.) Q. B.-Composition-Subsequent Bankruptcy—Determination of Deed— Rights of Creditors Bankruptcy Act, 1869, ss. 125, 126–Statute of Limitations. In 1881, a debtor made a composition with his creditors secured by deed of inspectorship which contained a clause empowering the inspectors to terminate the deed in the event of the debtor's bankruptcy; and on such termination the creditors were to have their original rights to the full debt. In 1889 the debtor became bankrupt, but the creditors who were parties to the deed took no steps. In 1896 the surviving inspector declared the deed at an end. Held, that the surviving inspector having a power coupled with an interest, could terminate the deed; that the creditors who were parties to the deed had a right of proof in the bankruptcy; and that the Statute of Limitations did not begin to run till the deed was determined.—In re Stock; e. p. Amos, 75 L.T. 422.

Bill of Exchange:

(vi.) H. L.-Cheque obtained by Fraud-Non-existing Payee Forgery-Holder in due course-Bills of Exchange Act, 1882 (45 d 46 Vict., c. 61), s. 7, sub-s. 3. Decision of Court below (see Vol. 21, p. 3, v.) affirmed. Bank of England v. Vagliano, 64 L.T. 353; L.R. [1891] A.Ć. 107, followed.— Clutton v. Attenborough, L.R. [1897] A.C. 90; 75 L.T. 556.

(vii.) C. D.-Crossed Cheque on London Branch of French Bank—Collected in France-Forged Indorsement-Liability-Bills of Exchange Act, 1882, 88. 60, 80, 82.-A crossed cheque drawn to order on the London branch of a Paris Bank was presented at the Paris office, and transmitted