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pay interest, as provided by the contract, from the date fixed for completion, and that the deposit of the money did not relieve him from his obligation.-COUNSEL, G. Pemberton Leach; Napier Higgins, Q.C., and F. G. Bagshawe. SOLICITORS, Leach & Deedes; Palmer, Eland, & Nettleship. POMMERY v. APTHORPE-Q. B. Div., 17th December. INCOME TAX, SCHEDULE D.-Foreign MERCHANTS-TRADE CARRIED ON IN

ENGLAND.

The

This was a case stated by the Income Tax Commissioners for the purpose of determining whether the appellants were rightly assessed to income tax under 5 & 6 Vict. c. 35, s. 41, and 16 & 17 Vict. c. 34, s. 2, schedule D. The appellants, Pommery & Greno, are wine merchants and shippers, having their chief office for business at Rheims, in France, where they reside. They are in the habit of shipping champagne to England for the purpose of sale. They have an agent in London who employs travellers who seek for orders for the appellants' wine. Small orders are supplied by the agent from a stock of wine kept in London; larger orders are sent by him direct to the appellants at Rheims, and they ship the wine to the customers. The amounts due are collected by the agents on behalf of the appellants, who keep a banking account in London. Drafts given in payment are sent to the appellants for indorsement. The agent receives a commission on all wine sold by the appellants in England. He is duly assessed to income tax on all profits made by hin in respect of his agency, and pays income tax thereon. appellants were assessed to income tax, in the name of the agent, at the sum of £6,000, and they appealed to the commissioners, on the ground that the profits were made in France and not in England. The commissioners confirmed the assessment, subject to this case. On behalf of the appellants it was argued that there was no trade exercised in England within the meaning of the Act. Tischler v. Apthorpe (33 W. R. 548) and Erichsen v. Last (30 W. R. 301, 8 Q B. D. 414) were distinguished; and Sulley v. Attorney-General (8 W. R. 472, 5 H. & N. 711) was relied on. THE COURT (DENMAN and HAWKINS, JJ.) dismissed the appeal. The question was whether the appeliants carried on a trade in this country. They thought they did. There was no serious distinction between this case and the two cases which the appellants tried to distinguish, though, perhaps, the circumstances in those cases were more obviously conclusive at first sight. And in Sulley's case the only point which seemed to be in favour of the appellants was the remark of Cockburn, C.J., that a man exercises his trade where his profits come home to him. But that meant where he got his money; and here the appellants got their money in London through their agent. The commissioners were right in confirming he assessment.-COUNSEL, Pollard and J. E. Spencer; Sir B. Clarke, S.G., nd Dicey. SOLICITORS, Tippetts & Son; Solicitors for the Inland Revenue.

BANKRUPTCY CASES.

Ex parte THE OFFICIAL RECEIVER, Re MORRITT-C. A. No. 1, 21st December. BILL OF SALE-VALIDITY--POWER OF SALE-CONVEYANCING ACT, 1881, ss. 19, 20-BILLS OF SALE ACT, 1882, ss. 7, 9, 13-SCHEDULED FORM. In this case, which was argued before the Court of Appeal No. 1 in August last, and was re-argued before the full Court of Appeal on the 11th of November, some important questions arose as to the application of the Conveyancing Act, 1881, to bills of sale which are governed by the Bills of Sale Act, 1882, and as to the implication of a power of sale in such bills of sale. Section 19 of the Conveyancing Act confers on a mortgagee by deed (and by section 2 this includes a mortgagee of personal chattels) "a power, when the mortgage-money has become due, to sell the mortgaged property, to the like extent as if the power had been in terms conferred by the mortgage deed." But section 20 provides that the mortgagee shall not exercise the power of sale, unless and until notice requiring payment of the mortgage-money has been served on the mortgagor, and default in payment has been made for three months after the service, or interest is in arrear for two months. Sub-section 2 of section 19 provides that the provisions of the Act relating to the powers conferred by it, comprised either in that section or in any subsequent section regulating the exercise of the powers, may be varied or extended by the mortgage deed, and sub-section 3 provides that the section shall apply only if and so far as a contrary intention is not expressed in the mortgage deed, and shall have effect subject to the terms of the mortgage deed and the provisions therein contained. Section 7 of the Bills of Sale Act, 1882, provides that personal chattels assigned under a bill of sale shall not be liable to be seized or taken possession of by the grantee for any other than the causes therein mentioned, one of which is if the grantee shall make default in the payment of the mortgage-money at the time appointed for payment. Section 9 provides that a bill of sale given as security for money shall be void unless made in accordance with the form in the schedule to the Act. And, by section 13, "all chattels seized, or of which possession is taken under or by virtue of any bill of sale shall not be removed or sold until after the expiration of five days from the day they were so seized or so taken possession of." The form of bill of sale in the schedule to the Act does not contain any power of sale, but it authorizes the insertion of other terms " which the parties may agree to for the maintenance or defeasance of the security." The bill of sale in the present case was given as a security for the payment of money. It gave the mortgagee power at any time or times after its date, for any of the causes specified in section 7 of the Act of 1882, but for no other cause, without giving any previous notice to the mortgagor, to take possession of the assigned chattels, and for that purpose, if necessary, to break open

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the doors and windows of the premises in which the chattels might be. And it was declared that the power of sale conferred upon the mortgagee by the Conveyancing Act, 1881, should be exercisable by him as if section 20 of the Act had not been enacted. There was also the ordinary proviso contained in the statutory form, that the chattels should not be liable to seizure or to be taken possession of by the mortgagee for any cause other than those specified in section 7 of the Act of 1882. No express power of sale was given. It was contended, on behalf of the official receiver (as trustee in the bankruptcy of the grantor), that the bill of sale was void, under section 9 of the Act of 1882, by reason of the clause excluding section 20 of the Conveyancing Act and by reason of the provisions as to seizure. The judge of the Leeds County Court decided that the bill of sale was void, but his decision was reversed by the Divisional Court (Manisty and Cave, JJ.).

THE COURT OF APPEAL (Lord ESHER, M.R., and COTTON, LINDLEY, BOWEN, FRY, and LOPES, L.JJ.), FRY, L.J., dissenting, affirmed the decision of the Divisional Court. COTTON, L J., delivered the judgment of himself and LINDLEY and BowEN, L.JJ. He said that the clause which referred to the Conveyancing Act assumed that the power of sale given by that Act applied to bills of sale, and, on that assumption, attempted to regulate its exercise, but did not by contract introduce the power of sale given by the of the Conveyancing Act was given to mortgagees under a bill of sale to Act. It was contended that, if the power of sale conferred by section 19 which the Act of 1882 applied, the clause which removed the restrictions contained in section 20 of the Act of 1881 would impose on the mortgagor a liability different from that which would result from a bill of sale in the statutory form, and that, therefore, the bill of sale would, in accordance with Ex parte Stanford (17 Q. B. D. 259, 30 SOLICITORS' JOURNAL, 418), be void. Having regard to the definitions of "mortgage" and of "property" in the Act of 1881, and to the fact that, before the Act of 1881, powers of sale were usually inserted in bills of sale, his lordship was of opinion that, unless there was something in the Act of 1882, or in the particular bill of sale, which was sufficient to lead to a different conclusion, the power of sale given by section 19 of the Act of 1881 would, by force of that Act, be given to mortgagees under a bill of sale. But that Act did not make it compulsory on mortgagors and mortgagees tɔ adopt the power of sale given by section 19; it left it optional to parties having power to contract to vary or to exclude altogether the provisions as to sale contained in section 19. Therefore his lordship thought that this power would not be given to a mortgagee when the nature of the security or the provisions of the instrument shewed that the power of sale given by the Act was unnecessary. What were the exact rights of sale which pledge of personal chattels, as a mortgagee of personal chattels possessed? A a rule, was and must be accompanied by delivery of possession, and it enabled the pledgee in possession (though he had only a special property in the thing pledged) to sell on default in payment, and without notice to the pledgor, although the pledgor might redeem at any moment up to sale. A mortgage of per sonal chattels involved in its essence, not the delivery of possession, but a conveyance of title as a security for the debt. Such a mortgage, however, might be accompanied with a transfer of possession, and mortgages of personal chattels, in cases in which possession was retained by the mortgagor, might, and commonly did, provide that, in default, the mortgagee might take that possession which, until default, was withheld from him. There was very little, if any, authority on the point, but his lordship was of opinion that a mortgagee of personal chattels which were in his possession was not in a worse position than a pledgee, and, when there was no express power given by the mortgage, he had, after default in payment, and when he had given the mortgagor a reasonable time to pay the money due, a power to sell and give a good title to the purchaser, though, of course, the mortgagor had, at any time before sale, a right, on payment of the money due, including expenses, to prevent the sale and redeem the chattels. The form of bill of sale scheduled to the Act of 1882 allowed provisions to be added for the "maintenance of the security," and this, in his lordship's opinion, enabled provisions to be added giving or regulating a power to enter and seize the chattels comprised in the bill of sale. The present bill of sale contained such provisions, and, assuming those provisions to be valid, the mortgagee, when he had taken possession of the chattels, had, in his lordship's opinion, a power of sale after a reasonable time had been allowed to the mortgagor for payment. That time was. he thought, fixed by sections 7 and 13 of the Act of 1882 at five days after possession taken. There was, therefore, under the bill of sale (independently of, and without introducing, the power given by the Act of 1881) a power to sell, which would arise on possession being taken-i.e., before thetime previous to which the Conveyancing Act of 1881 prohibited any sale being made. It would, therefore, in his lordship's opinion, be unreasonable to give to the mortgagee a power of sale "as if it had been in terms conferred by the mortgage deed," when the power could not, under the provisions of the Act of 1882, be exercised before the mortgagee would, without the provisions of the Act of 1881, have a power of sale. It had been suggested that, by section 7 of the Act of 1882, a power to seize the chattels mortgaged was impliedly given, and that this rendered it unnecessary to rely on the express power to seize given by the present bill of sale. His lordship thought it unnecessary to decide this point. In his opinion the clause relating to the power of sale, erroneously assumed to be given by the Act of 1881, did not make void the security. It had been urged that the provisions as to seizure contained in the bill of sale made it void. His lordship thought that this objection could not be sustained. He would assume that there were in these provisions many stipulations which could not be enforced. But the whole provision was one "for the maintenance of the security," and, though some part of the provisions might not be capable of being enforced, the mere introduction of the pro

that the creation of a power of sale would be the insertion of a "term for the maintenance of the security," though that argument derived countenance from Consolidated Credit Corporation v. Gosney (16 Q. B. D. 21). In his lordship's opinion a power of sale was a collateral power, neither, strictly speaking, in maintenance or in defeasance of the security. If a power of sale were within those words, he did not see what other provision would not be, and so to interpret the words would be to repeal section 9. In his opinion the present bill of sale was not in accordance with the statutory form, and was, therefore, void.-COUNSEL, Muir Mackenzie; George Banks. SOLICITORS, W. Murton; Williamson, Hill, & Co.

THE BAR COMMITTEE AND THE CIRCUITS.

THE following is the report of the Bar Committee, recently forwarded to
and proposed alterations :-
the Lord Chancellor and the judges, with respect to circuit arrangements
1. Your committee report that the practice of sending one judge only
to a circuit town during the past few years for the holding of assizes has
caused great inconvenience, delay, and expence, is incompatible with the
proper disposal of business, and affords no counterbalancing advantage.
It has created great discontent and inconvenience among suitors, jury-
men, solicitors, and others, and the result has been that suitors have been
deterred from entering causes at the assizes.
2. We believe that a careful and well-considered system of "grouping"
of counties together, coupled with the presence of two judges at each as-
size town, would remedy the existing evils.

3. We propose so to group the counties that each county (with some possible exceptions) may have assizes during the year held within its limits, so that the privilege of holding assizes at the county town, which the inhabitants of each county undoubtedly value, should not be taken away

4. We subjoin schemes by which the above proposal may be carried out. These plans may admit of amendment in detail, but they are the result of considerable discussion and inquiry. 5. The advantages to be gained under the proposed system of grouping are as follows:

involved in this a saving with respect to first business days, which are little (a.) The doing away with a number of commission days. There is also more than half days.

(b) The saving of time and expense where a long trial blocks one court. Where there are two courts shorter cases may be disposed of before the other judge, thereby enabling parties to have their cases tried and witnesses, &c, to be set free.

visions did not, in his opinion, render the deed void under section 9. In | lordship could not concur in the argument which had been usedhis opinion, the mere fact that provisions were inserted which were not contrary to any express provisions of the Act of 1882, though, in conse quence of the general law applicable to contracts, they were invalid, did not make the bill of sale void. Those provisions might be invalid and superfluous, but, as they were introduced for the "maintenance of the security," they did not, in his lordship's opinion, Laake the deed void. LOPES, L.J., delivered a judgment (in which Lord ESHER, M. R., concurred). He was of opinion that, by the statutory form of bill of sale, a power of sale was given by implication to the grantee, and that the Legislature, when they enacted that statutory form, did not intend the provisions of another Act to be imported. The enactment of the express form negatived, and was inconsistent with, such a conclusion. The mortgagee did not require the aid of the Conveyancing Act. When it was said by section 7 of the Act of 1882 that the chattels assigned by a bill of sale should not be liable to be seized or taken possession of by the grantee for any other than the specified reasons, and when subsequently it was said that, within five days after seizure, the grantee might be restrained from removing or selling the chattels, it must mean that he was to have a power to sell. There was no occasion to insert in the form a power to take possession of, to sell, or to redeem; these powers were given by the Act itself, and need not appear in the form. And, when section 13 said that the goods should not be removed or sold until after the expiration of five days, it surely meant that they might be sold after that time. It gave a power to sell five days after the goods were taken possession of. At any rate the mortgagee could get a power to sell in another way. A power to seize might clearly be inserted in the deed, because it was a provision for the maintenance of the security; the mortgagee could seize under that power, and, having the possession of the goods, he might, as assignee of them, sell them, subject to any right of the grantor to redeem; a right which must be exercised within five days to prevent a sale. If that right was not exercised within five days, the mortgagee had at law and in equity a right to sell, and he could give an unimpeachable title to a purchaser. The provisions of the present bill of sale did not alter its legal effect so as to make it not in accordance with the statutory form, and they did not, therefore, invalidate it. FRY, L.J., differed. He said that a mortgage of chattels was essentially different from a pawn or pledge. A pawnee had a power of sale on default in payment at a time fixed for payment. A mortgagee having the whole legal title to the chattels could, of course, sell them at law, but the equitable right of the mortgagor to redeem could, in his lordship's opinion, be excluded only by the presence of an express or implied power of sale. A careful examination of all the authorities cited had not disclosed a single clear authority for the existence of an implied power of sale in a mortgage of chattels. The conduct of the Legislature was opposed to its existence. By the Merchant Shipping Act, 1854, they conferred by express enactment such a power on the mortgagee of a ship. His lordship knew of no authority and no analogy for the notion that a power of sale, which did not exist at the creation of the mortgage, and while the mortgagee was out of possession, would arise on his taking possession. This question was, however, now of comparatively little importance. By the definition clause (section 2) of the Conveyancing Act the word "mortgage" included and was intended, he thought, to include a bill of sale of personal chattels, and it was plain that the Legislature did not contemplate that bills of sale carried with them any implied power of sale, whether before or on possession, which made it undesirable to apply to them the express power given by the Act. Moreover, it was the practice of conveyancers to confer an express power of sale on mortgagees of chattels. If, however, there was an implied power of sale at law or in equity in a bill of sale before the Act of 1881, the power of sale introduced by that Act would, for the future, exclude by implication that implied power. When the Act of 1882 was passed the Legislature must have had the Act of 1881 in their contemplation, and, if they had intended to exclude the operation of the Act of 1881, they would in all probability have done so by express terms. When section 13 of the Act of 1882 implied the existence under the statutory form of a power of sale, it was difficult to resist the conclusion that the power of sale referred to was that given in express terms by the Act of 1881. There was nothing in the statutory form which, by implication or reasonable inference, excluded the power of sale given by the Act of 1881. Sections 7 and 13 of the Act of 1882 were negative and prohibitory; they did not give powers to the mortgagee, but they fettered the exercise of powers where they existed, and they were not inconsistent with the power of sale given by the Act of 1881. The new fetters thus imposed were not inconsistent with the fetter imposed by section 20 of the Act of 1881. The object of the Act of 1882 was to impose stringent limitations on the power of contracting for the loan of money on chattels as against the lender, and to disqualify the borrower from bestowing on the lender many powers which he had been in the habit of demanding, and this object was furthered, not frustrated, by the importation into the statutory form of the fetters on the power of sale contained in section 20 of the Act of 1881. In his lordship's opinion the effect of section 9 of the Act of 1882 was to take away the power, given by sub-section 3 of section 19 of the Act of 1881, to remove the fetters imposed by section 20 on the exercise of the power of sale conferred by section 19. The scheduled form of a bill of sale, in his lordship's opinion, imported both the power of sale given by section 19 and the fetter imposed by section 20, and, if that fetter was by express stipulation struck off, the power of sale was liberated and might be exercised, though no one of the contingencies mentioned in section 20 had happened, and then the instrument so drawn would have a legal effect which went beyond that which would result from the statutory form, and it was, therefore, void, as not being in accordance therewith. His

of the number of days required in a county where the business may or
(c.) The prevention of much waste of time arising from the uncertainty
It is obvious that where two
may not be very rapidly disposed of.
counties are joined the average of the joint business may be more readily
guaged.
(d.) The loss of time and the unnecessary waste of money arising from
not knowing when the one judge will be able to open the commission,
and when (if at all) he will be able to try causes. This may frequently,
under the present system, amount to an absolute denial of justice.
(e.) The great decrease in the length of time during which the judges
who go circuit will be absent from town.

(f.) The advantage of two judges consulting on difficult matters.
from town of fourteen judges, leaving only one common law judge in
6. We are aware that the scheme we propose will necessitate the absence
London, whose services would be required in chambers. Your committee
wish to point out that during the last Summer Circuit the Lords Justices
desirable (as it seems to us it would be) to have a divisional court sitting
of Appeal assisted the common law judges, and if it should appear really
from time to time in London during the circuits, or a judge sitting to hear
any matter of urgency, arrangements could be made by and with the
approval of the Lords Justices by which such courts could be held. We
in London during the circuits is of doubtful benefit to anybody, and
are of opinion that the attempt to transact the ordinary Nisi Prius business
concerned in the trials at Nisi Prius.
causes great inconvenience in many cases to suitors and all others

7. The above suggestions are made on the supposition that the system of holding civil assizes in each county is to be maintained; but your committee adhere to the view expressed in the following paragraph of their report of March, 1885:

"We think that a saving of judicial time may be effected by diminishing the number of places at which the assizes shall be held. Looking merely at the interests of the bar, the most desirable plan would be to select a limited number of the principal assize towns at which the civil business should be taken for the surrounding districts."

8. Your committee are strongly of opinion that on no account should assizes be appointed to be held contemporaneously at two places on the

same circuit.

NORTH-EASTERN CIRCUIT.

Two judges are required at Newcastle. No grouping is possible on this circuit.

Salisbury
Dorchester

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WESTERN CIRCUIT.
LAST SUMMER ASSIZE.

July († Devizes in Spring.)
July 13

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Friday, July 9
Tuesday, July 13
Friday, July 16
Tuesday, July 20
Friday, July 23
Monday, July 26
Monday, Aug. 2
Taken five days later.
Wednesday, July 14

Wednesday, July 21
Monday, July 26
Monday, August 2

*Carmarthen business could not be taken conveniently to Haverford or Cardigan, but the business from those two counties might be taken at Carmarthen. If desired not to abolish assizes at Haverford and Cardigan, assizes might be held in the winter at Carmarthen and Haverford, and in the summer at Carmarthen and Cardigan.

For the counties of Brecon and Radnor.

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LEGAL NEWS.

OBITUARY.

Mr. ROBERT PRIOLEAU ROUPELL, Q.C., died at his residence, The Albany Piccadilly, on the 16th inst., in his eighty-ninth year. Mr. Roupell, who was descended from a Venetian family, was the second son of Mr. George Boone Roupell, Master in Chancery, and was born in 1798. He was educated at Trinity College, Cambridge, and he was called to the bar at Lincoln's-inn in Trinity Term, 1822. In 1844 he received a silk gown from Lord Lyndhurst, and he had for many years a considerable leading business in the Rolls Court, but he had long ceased to practise. Mr. Roupell was the senior Queen's Counsel. He was also (with the exception of Lord Eversley) the senior bencher of Lincoln's-inn, of which society he was treasurer in 1863. Mr. Roupell had formed a valuable collection of rare books and pictures. He was an elder brother of Mr. Charles Morris Roupell, one of the official referees.

Mr. WILLIAM STEWART, solicitor, of Wakefield, died on the 14th inst.. in his eighty-first year. Mr. Stewart was born at Horbury in 1806. He served his articles with the late Mr. Stringer, of Wakefield, and he was admitted a solicitor in 1830. He was formerly a member of the firm of Lumb, Son, & Stewart, but he had been for several years associated in partnership with his eldest son, Mr. William Henry Stewart (late Mayor of Wakefield) and Mr. Martin Stewart. Mr. Stewart was a perpetual commissioner for the West Riding of Yorkshire, and he had an important private practice. He was for some time an alderman for the borough of Wakefield. Mr. Stewart was married to the daughter of Mr. Henry Lumb. He had been a widower for several years, and he leaves four sons and three daughters. He was buried in St. John's Churchyard, Wakefield, on the 17th inst.

APPOINTMENTS.

Mr. MONTAGU STEPHEN WILLIAMS, barrister, who has been appointed Stipendiary Magistrate at the Greenwich and Woolwich Police Courts, in succession to the late Mr. John Balguy, is the second son of Mr. John Jefferys Williams, barrister. He was born in 1834, and he was educated at Eton. He was called to the bar at the Inner Temple in Easter Term, 1862, and he has practised on the Oxford Circuit and at the Central Criminal Court and the Middlesex Sessions.

Mr. ENEAS JOHN MCINTYRE, Q.C., who has been appointed to act as a Commissioner of Assize on the North Wales and Chester Circuit, is the only son of Mr. Eneas McIntyre, and was born in 1821. He was called to the bar at the Middle Temple in Michaelmas Term, 1846, and he is a member of the North Wales Circuit. He became a Queen's Counsel in 1872. Mr. McIntyre is a bencher of the Middle Temple, and he was M.P.

for the City of Worcester in the Liberal interest from April, 1880, till November, 1885.

Mr. THOMAS BEARD, solicitor, of 10, Basinghall-street, has been appointed by Alderman Stone to the office of Deputy for the Ward of Bassishaw. Mr. Deputy Beard has served the office of Under-Sheriff of London and Middlesex. He was admitted a solicitor in 1858, and he is in partnership with his sons, Mr. Walter James Westcott Beard and Mr. Thomas George Beard.

Mr. JAMES FORREST FULTON, barrister, M.P., who has been appointed Junior Counsel to the Treasury at the Central Criminal Court in succession to Mr. Montagu Williams, who has been appointed a metropolitan police magistrate, is the youngest son of the late Lieutenant-Colonel Fulton, and was born in 1846. He is an LL.B. of the University of London. He was called to the bar at the Middle Temple in Easter Term, 1872, and he practises on the South-Eastern Circuit and at the Central Criminal Court, and the Essex, Hertford, and St. Albans Sessions. Mr. Fulton is prosecuting counsel to the Mint for Hertfordshire, and at the General Election of July last he was elected M.P. for the Northern Division of the Borough of West Ham in the Conservative interest.

Mr. EDWARD RIDLEY, barrister, who has been appointed an Officia Referee of the Supreme Court of Judicature on the resignation of Mr. James Anderson, Q.C., is the second son of the late Sir Matthew Ridley, Bart., and was born in 1843. He was educated at Harrow, and he was formerly scholar of Corpus Christi College, Oxford, where he graduated first class in Classics in 1866, and he was afterwards elected a fellow of All Souls College. He was called to the bar at the Inner Temple in Trinity Term, 1868, and he has practised on the North-Eastern Circuit and on the Durham, Northumberland, Newcastle, and Berwick Sessions. Mr. Ridley was M.P. for South Northumberland from 1878 till 1880, and in the latter year he was a commissioner for inquiring into corrupt practices in the City of Oxford.

Mr. JOHN TROUTBECK, solicitor, of 4, Dean's-yard, has been appointed Deputy-Coroner for the City and Liberty of Westminster, in succession to Mr. Athelstan Braxton Hicks, resigned. Mr. Troutbeck is the son of the Rev. John Troutbeck, D.D., Minor Canon of Westminster. He was educated at Queen's College, Oxford, where he graduated third class in the Civil Law Examination in 1881, and he was admitted a solicitor in 1884.

Mr. JOHN WALTER WATSON, Solicitor, of 27, Basinghall-street, has been appointed a Commissioner for taking Affidavits in the Stannaries Courts

of Devonshire and Cornwall.

Mr. WILLIAM BURD, solicitor, of Okehampton, has been appointed Clerk to the Okehampton Board of Guardians, Assessment Committee, School Attendance Committee, and Rural Sanitary Authority. Mr. Burd was admitted a solicitor in 1870. He is town clerk of Okehampton, clerk to the borough magistrates, and registrar of the Okehampton County Court.

Mr. PATRICK MAXWELL, solicitor, of Dublin and Londonderry, has been elected President of the Irish Incorporated Law Society for the ensuing year. Mr. Maxwell was admitted a solicitor at Dublin in 1881.

PARTNERSHIPS DISSOLVED.

THOMAS DRAKE and WILLIAM BARNARD PILKINGTON, solicitors (Drake & Pilkington), Huddersfield and Saddleworth. Dec. 11.

CHARLES PIDCOCK, CHARLES FOLEY PIDCOCK, and HENRY WALWYN PIDCOCK, solicitors (Pidcock & Sons), Worcester. Sept. 29. So far as relates to the said Charles Foley Pidcock. The said Charles Pidcock and Henry Walwyn Pidcock will in future carry on the said business under the style or firm of Pidcock & Son. [Gazette, Dec. 17.] JOHN JONES and DAVID LEWIs, solicitors (Jones & Lewis), Cardiff. March 1. [Gazette, Dec. 21.]

GENERAL.

A useful list of the bailiffs under the Agricultural Holdings (England) Act, 1883, appointed by the county court judges for the various districts, has been published by Mr. Frank P. Wilson, of 6, Fetter-lane.

On Monday evening the members of the South-Eastern Circuit entertained Sir Edward Clarke, Q.C., M.P., at a complimentary dinner at the Holborn Restaurant in celebration of his appointment as SolicitorGeneral. The chair was taken by Mr. Murphy, Q.C., and there was a considerable gathering of both the past and present members of the circuit, among them being Mr. Baron Pollock, Justices Denman, Mathew, Day, A. L. Smith, and Grantham, and the Attorney-General.

At the Marylebone Police Court on Wednesday, Arthur Powell, of 34, Salisbury-road, Highgate, appeared in answer to two summonses, taken out at the instance of the Incorporated Law Society, for unlawfully, wilfully, and falsely pretending to be a solicitor. Mr. W. H. Humphreys prosecuted. It was shewn that the defendant was a customer of a Mr. Matthews, a hair-dresser, at 109, Fortess-road, Kentish Town, and he represented himself to be a solicitor. On July 26 he offered to do certain work for Mr. Matthews, and the latter paid him ten shillings to take out a summons in the county court. He gave him a receipt for the money, and at the same time said that he had other cases in court. Other money was afterwards given to the defendant in respect of the proceedings. The defendant pleaded guilty, and admitted that he had acted foolishly, and hoped that the magistrate would deal leniently with him. Mr. De Rutzen inflicted a penalty, including costs, of £12 78., or, in default, two months' imprisonment.

LAW SOCIETIES.

THE INCORPORATED LAW SOCIETY. The following notice has been issued to members: -In pursuance of the resolution passed at the annual general meeting, held on the 15th of July, 1881, to the effect that meetings of the society should be held in January and April, a special general meeting of the members of the society will be held in the hall of the society on Friday, the 28th of January, 1887. Members who may wish to move resolutions should send copies of them to the secretary not later than the 3rd of January. Notice of the proposed motions will afterwards be sent to each member of the society. Law Society's Hall, Dec. 11.

COURT PAPERS.

HIGH COURT OF JUSTICE-CHANCERY DIVISION. CHRISTMAS VACATION, 1886-7. Mr. Justice Grantham will be the Vacation Judge from Friday, the 24th of December, 1886, until Monday, January 3, 1887, both days

inclusive.

His lordship will sit in the Queen's Bench Judges' Chambers on Tuesday, the 28th of December and Friday, the 31st of December. On other days during the vacation urgent chancery applications may be made to his lordship at Barcombe Place, near Lewes, Sussex.

Mr. Justice Stirling will be the Vacation Judge on Wednesday, the 22nd of December and Thursday, the 23rd of December, and from Tuesday, the 4th of January, 1887, until Monday, the 10th of January, 1887, both days inclusive.

His lordship will sit in Queen's Bench Judges' Chambers on Tuesday, January 4, Thursday, the 6:h, and Saturday, the 8th.

On other days during the vacation urgent chancery applications may be made to his lordship at 51, Great Cumberland Place, Hyde Park. In any case of great urgency the brief of counsel is to be sent to the judge by book-post, or parcel prepaid, accompanied by office copies of the affidavits in support of the application, and also by a minute, on a separate sheet of paper, signed by counsel, of the order he may consider the applicant entitled to, and also an envelope, sufficiently stamped, capable of receiving the papers, addressed as follows:-" Chancery Official Letter: To the Registrar in Vacation, Chancery Registrars' Chambers, Royal Courts of Justice, London, W.C."

On applications for Injunctions, in addition to the above, a copy of the writ, and a certificate of writ issued, must also be sent.

The papers sent to the judge will be returned to the registrar. The chambers of Mr. Justice Stirling will be open on Tuesday, Wednesday, Thursday, and Friday, in every week, from 11 to 1 o'clock.

At the annual general meeting of the Gresham Life Assurance Society, held at the offices, 26, Poultry, E. C., on Monday last, the report stated the new premiums for the year at £75,923, the annual income £742,328, and the assets £3,776,326.

WINDING UP NOTICES.

London Gazette.-FRIDAY, Dec. 17. JOINT STOCK COMPANIES. LIMITED IN CHANCERY.

EASTERN COUNTIES LAND AND INVESTMENT CORPORATION, LIMITED.-By an order made by Chitty, J., dated Dec 6, it was ordered that the corporation be wound up. Layton & Co, Budge row, solors for petner

JONES LLOYD, LIMITED-Petn for winding up, presented Dec 17, directed to be heard before North, J., on Saturday, Jan 15. Taylor & Co, Field ct, Gray's inn, solors for petners

COUNTY PALATINE OF LANCASTER. LIMITED IN CHANCERY.

WILLIAM HARTLEY & SONS, LIMITED.—By an order made by Fox Bristowe, V.C., dated Dec 9, it was ordered that William Hartley & Sons, Limited, be wound up, and that Charles Henry Wade be appointed official liquidator, and that he be at liberty to carry on the business of the company until further order. Boote & Edgar, Manchester, solors for petners

FRIENDLY SOCIETIES DISSOLVED. CLOUGH HALL COLLIERY AND IRON WORKS SICK AND ACCIDENT SOCIETY, Forge Office, Kidsgrove, Stafford. Dec 10

HARVEST HOME LODGE, Wheatsheaf Inn, Red-street, Newcastle under Lyme, Stafford. Dec 13

age, Chester. Dec 13

HOLMES CHAPEL AND CRANAGE FEMALE FRIENDLY SOCIETY, Schoolroom, Cran-
RINGSTEAD INDUSTRIAL SOCIETY, LIMITED, Ringstead, Northampton. Dec 11
London Gazette.-TUESDAY, Dec. 21.
JOINT STOCK COMPANIES.
LIMITED IN CHANCERY.
ABERCORRIS SLATE AND SLAB CO., LIMITED.-By an order made by Chitty, J,
dated Dec 15, it was ordered that the company be wound up. Carr & Son,
Rood lane, solors for petner
LONDON, WINDSOR, AND GREENWICH HOTELS CO, LIMITED.-Petn for winding ur,
presented Dec 17, directed to be heard before Stirling, J, on Jan 15. Saxton &
Morgan, Somerset st, Portman sq, solors for petner

TILBURY BRICKFIELDS CO, LIMITED.-Creditors are required. on or before Jan 10, to send their names and addresses, and the particulars of their debts or claims, to Milford Norsworthy, 71, Cornhill. Monday. Jan 17, at 12, is appointed for hearing and adjudicating upon the debts and claims

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CHEERS, MARTHA ANN, Tattenhall, Chester. Feb 11. Brassey, Chester GRIFFITH, DAVID DAVIES, Towyn, Merioneth, Skinner. Jan 12. Rowlands, Pentrerheydn

EDWARDS, ALBERT, Yeovil, Somerset, Linen Draper. Feb 1. Watts, Yeovil
EVANS JOHN, Glan Vyrnwy, Llanymynech, Gent. Jan 15. Minshalls & Parry
Jones, Oswestry

GARTH, ANNIE, Knaresborough, York. Jan 5. Gill, Knaresborough
HOLLIS, THOMAS, Bayston rd, Stoke Newington. Jan 18. Hollis, Birkenhead
IRELAND, CHARLES NIMROD, Cheltenham. Feb 1. Drew, Cheltenham

KLUMPP, JOHN JACOB, Coldharbour_lane, Brixton, Licensed Victualler. Jan 8.
Young & Co, St Mildred's ct, Poultry

LUNGLEY, AMELIA, Kew, Surrey. Jan 20. Saxelby & Faulkner, Ironmonger lane

MACKLE, JAMES, Barrow in Furness, Licensed Victualler. Jan 12. Morgan &
Nalder, Barrow in Furness

MALCOLM, GEORGIANA CHARLOTTE FRANCES, Sloane st. Feb 1. Wynne & Son,
Lincoln's inn fields
MANN, THOMAS, Roseneath house, Winchmore hill. Jan 26. Collyer-Bristow &
Co, Bedford row

MARSHALL, ELIZABETH, Lincoln Feb 11. Tweed & Co, Lincoln

MAUDE, Hon FRANCIS, Onslow sq, South Kensington, Captain R.N. Jan 24. Wynne & Son, Lincoln's inn fields

MILNES, DAVID, Wood Nook, Dalton, Farmer. Feb 1. Sykes & Son, Huddersfield

NELSON, ROBERT, Longmarton, Westmorland, Gent. Jan 10. John Bell, jun, Appleby

PARK, JOHN PETER TROTMAN, Bristol, Corn Merchant.

Chanter, Wotton under Edge

Jan 31. Turner & Doctors'

POWELL, CAROLINE, Pembury rd, Clapton. Jan 4. Farrar & Farrar,

commons

PUDDICOMBE, CAROLINE AMELIA, Waterloo rd, Lan.beth, Stationer. Jan 15.
Jackson, Bishopsgate Without

RAVENSCROFT, HENRY WILLIAM, John st, Bedford row, Solicitor.
Ravenscroft & Co, John st, Bedford row

Jan 20.

REFELLE, ALBERT WILLIAM, Streatham common, Grocer. Jan 30. William Fowler, Streatham common

lane

SEAGER, CATHERINE HANNAH BUTLER, Balham pk rd, Balham. Jan 28. Sowton,
Bedford row
SHORTEN, MARIE CLARA LOUISE, Osnabruck, Prussia. Jan 31. Chapman, Pancras
SHORTEN, TOM, Bromberg, Prussia, Engineer. Jan 31. Chapman, Pancras lane
SILCOCK, ELIJAH, Dronfield, Derby, Edge Tool Maker. Jan 15. Lucas, Dron-
field
SUTTON, RICHARD, Speke, Lancaster, Farmer. Jan 25. Banks & Kendall, Liver-
pool
THOMPSON, Rev WILLIAM, Wotton under Edge, Gloucester. Dec 31. Turner &
Chanter, Wotton under Edge

WHITE, THOMAS, Croydon, Surrey, Builder. Jan 31. Hogan & Hughes, Croy

don

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FEE, TWO GUINEAS, for a sanitary inspection and report on a London dwelling house. Country surveys by arrangement. The Sanitary Engineering and Ventilation Company, 115, Victoria-street, Westminster. Prospectus free.-[ADVT. FURNISH ON NORMAN & STACEY'S SYSTEM; No Deposit; 1, 2, or 3 years credit; 60 wholesale firms. Offices, 79, Queen Victoria-st., E.C. Branches at 121, Pali Mall, S.W., & 9, Liverpool-st., E.C. Goods delivered free.-[ADVT,

BANKRUPTCY NOTICES.

London Gazette.-FRIDAY, Dec. 17. RECEIVING ORDERS.

AITCHISON, JOSEPH, and TOM AITCHISON, Kingston upon Hull, Auctioneers.
Kingston upon Hull. Pet Dec 13. Ord Dec 13

ANDREWS, THOMAS, Leicester Forest East, Leicester, Farmer. Leicester. Pet
Dec 13. Ord Dec 13
ASKIN, JOHN FREDERICK PASS, Sheffield, Grocer. Sheffield. Pet Dec 15. Ord
Dec 15
BARBER, HENRY, High st, Holborn, Builder. High Court. Pet Dec 14. Ord
BARNFATHER, ISAAC, Carlisle, Grocer. Carlisle. Pet Dec 13. Ord Dec 13
BISHOP, HENRY, Harleyford rd, Kennington, Builder. Wandsworth. Pet Dec
15. Ord Dec 15

Dec 14

BLAND, HENRY, Scarborough, Chemist. Scarborough. Pet Dec 15. Ord Dec 15 BRIGHAM, THOMAS, Willoughby, nr Selby, Yorks, Farmer. York. Pet Dec 14.

Ord Dec 14

BRODIE, THOMAS, Chesterfield, Derby, Grocer. Chesterfield. Pet Dec 11. Ord
Dec 14
CARTER, HENRY, Bridgend, Glamorgan, Greengrocer. Cardiff. Pet Dec 13. Ord
Dec 13
COOPER, WILLIAM, Rainow, nr Macclesfield, Farmer. Macclesfield. Pet Dec 2.
Ord Dec 15

COOPER, WILLIAM, Cinderford, Gloucester, General Dealer. Gloucester. Pet Dec
13. Ord Dec 14
DURRANT, WILLIAM, Kessingland, Suffolk, Fishing Boat Owner. Gt Yarmouth.
Pet Dec 15. Ord Dec 15

EDWARDS, WILLIAM HENRY, Fordingbridge, Hampshire, Ironmonger, Salisbury.
Pet Nov 30. Ord Dec 14
EVANS, DAVID CORNWALIAN, Brynmawr, Brecon, Grocer. Tredegar. Pet Dec 15.
Ord Dec 15

FAWCETT, WILLIAM, Kingston upon Hull, Joiner. Kingston upon Hull. Pet Dec 15. Ord Dec 15

GUNNELL, HERBERT, Gt Yarmouth, Grocer. Gt Yarmouth. Pet Dec 14. Ord Dec 14

HALE, CALEB, Cannock, Staffordshire, Beer Retailer. Walsall. Pet Dec 13. Ord
Dec 13

HARDSTONE, WILLIAM, Lee, Kent, Butcher. Greenwich. Pet Dec 14.
Dec 14

Ord

HARKER, EDWARD, Burnley, Hosier. Burnley. Pet Dec 14. Ord Dec 14
HINDE, ARTHUR ALLINSON, and JOSEPH NELSEY POCKLINGTON, Manchester,
Merchants. Manchester. Pet Dec 11. Ord Dec 11
Dec 14

HOLMES, WILLIAM, Nottingham, Draper. Nottingham. Pet Dec 14.

Court. Pet Nov 1. Ord Dec 14

Ord

IMPEY, PERCY ROBERTS, Wormwood chbrs, Wormwood st, Carpet Dealer. High JENNINGS, JAMES, Great Bowden, Leicestershire, Builder. Leicester. Pet Dec 14. Ord Dec 14

JONES, ROBERT, and JOHN WILLIAMS JONES, Liverpool, Timber Merchants.
Liverpool. Pet Dec 14. Ord Dec 14

JONES, WILLIAM, Much Marcle, Herefordshire, Farmer. Worcester. Pet Dec
15. Ord Dec 15
LEARMONTH, ALEXANDER, Eaton pl, Eaton sq, Esq. High Court. Pet Dec 7.
Ord Dec 7

LOCKE, HARRY, East Stonehouse, Devon, Boot Factor. East Stonehouse. Pet
Dec 13. Ord Dec 13
MACPHERSON, CHARLES, Warwick, Baker. Warwick. Pet Dec 13. Ord Dec 13
MOULD, JOHN JAMES, Balsall Heath, Worcestershire, Slater. Birmingham. Pet
14. Ord Dec 14

MUNFORD, FERDINAND CHARLES, Crewkerne, Somerset, Watchmaker. Yeovil.
Pet Nov 23. Ord Dec 13
NEWLOVE, JOHN WILSON, Leeds, Coal Leader. Leeds. Pet Dec 13. Pet Dec 13
ONIONS, GEORGE, Moxley, Staffordshire, Ironmaster. Wolverhampton. Pet Dec
15. Ord Dec 15

PEACOCK, THOMAS WEBB, Birmingham, Tailor. Birmingham. Pet Dec 13. Ord
Dec 13
PENNYMORE, WILLIAM HENRY, Golden lane, Printer. High Court. Pet Dec 13.
Ord Dec 13

POWELL, GEORGE, and SARAH POWELL, Binstead, Hampshire, Farmers. Winchester. Pet Dec 4. Ord Dec 15

RAMAGE, JOSEPH, Broughton, nr Manchester, Plumber. Salford. Pet Dec 10. Ord Dec 10

RATH, LEONTINE, Ribblesdale rd, Hornsey, Spangio Lignine Goods Manufacturer. High Court. Pet Dec 14. Ord Dec 14

ROBERTS, HENRY JOSEPH, Risca, Mon, Grocer. Newport, Mon. Pet Dec 11. Ord Dec 13

ROBINSON, THOMAS, Chebseуy, nr Eccleshall, Staffs, Solicitor. Stafford. Pet Dec 4. Ord Dec 13

SMITH. THOMAS, Radcliffe, Lancs, Licensed Victualler. Bolton. Pet Dec 14.
Ord Dec 14

SPACKMAN, GEORGE, Swindon, Solicitor. Bristol. Pet Dec 4. Ord Dec 14
TRAIN, WILLIAM, Leeds, Butcher. Leeds. Pet Dec 15. Ord Dec 15
WATSON, GEORGE, Sheffield, Grocer. Sheffield. Pet Dec 14. Ord Dec 14
WEBB, JOHN, Southsea, Bootmaker. Portsmouth. Pet Dec 11. Ord Dec 11
WHITE, DAVID, Westrop, nr Basingstoke, Auctioneer. Winchester. Pet Dec 13.
Ord Dec 13
WHITE. JEANNETT, Bournemouth, Lodging house Keeper. Poole. Pet Dec 9.
Ord Dec 14
WITHERS, THOMAS, West Bromwich, Staffs, out of business. Oldbury. Pet Nov
WRENN, SIDNEY WILLIAM, Rotherham, Yorks, Coachbuilder. Sheffield. Pet
Dec 14. Ord Dec 14

29. Ord Dec 14

FIRST MEETINGS.

ANDREWS, THOMAS, Forest East, Leicester, Farmer. Dec 24 at 12.30. 28, Friar lane, Leicester

ARMSTRONG, CHARLES, Kingstown, nr Carlisle, Brick Manufacturer. Dec 29 at 12. Off Rec, 34, Fisher st, Carlisle

BARNFATHER, ISAAC, Carlisle, Grocer. Dec 29 at 3.30. Off Rec, 31, Fisher st, Carlisle

BRIGHAM, THOMAS, Willoughby, nr Selby, Yorks, Farmer. Dec 30 at 12. Off Rec, York

BROOKER, HENRY, Beckenham, Kent, Carman. Dec 30 at 3. 109, Victoria st, Westminster

COOPER, WILLIAM, Cinderford, Gloucester, General Dealer. Dec 28 at 3. Off Rec, 15, King st, Gloucester

EDWARDS, WILLIAM HENRY, Fordingbridge, Hampshire, Ironmonger. Dec 30 at 3. Off Rec, Salisbury

FORD, HENRY, Tisbury, Wilts, Builder. Dec 30 at 11. Off Rec, Salisbury

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