HINDE, ARTHUR ALLINSON. and JOSEPH NELSEY POCKLINGTON, Manchester, General Merchants. Dec 29 at 11.20. Off Rec, Ogden's chibrs, Bridge st, Manchester JONES, ROBERT, and JOHN WILLIAM JONES, Liverpool, Timber Merchants. Dec 30 at 2. Off Rec. 35. Victoria st, Liverpool JONES, WILLIAM, Much Marcle, Hereford, Farmer. Dec 31 at 11. Off Rec, Wor cester LOCKE, HENRY, Bournemouth, Traveller. Dec 31 at 12.30. Off Rec, Salisbury MACPHERSON, CHARLES, Warwick, Baker. Dec 24 at 11.15. Off Rec, 17, Hertford st, Coventry MUNFORD, FERDINAND CHARLES, Crewkerne, Somerset, Watchmaker. Jan 3 at 12. Off Rec, Salisbury PAPE, GEORGE, Leeds, out of business. Dec 80 at 11. Off Rec, 22, Park row, Leeds Jan 4 at 11.30. Off RAMAGE, JOSEPH, Broughton, nr Manchester, Plumber. ROBERTS, HENRY JOSEPH, Risca, Mon, Grocer. Dec 30 at 12. Off Rec, 12, ROBERTS. THOMAS, Birkenhead, Book Keeper. Dec 29 at 2. Off Rec, 48, Hamilton sq, Birkenhead SMITH, THOMAS, Radcliffe, Lancashire, Licensed Victualler. Dec 28 at 11.15. 16, Wood st, Bolton TAYLOR, JOHN, Chippenham, Wilts, Baker. Dec 29 at 1. Off Rec, Bank chmbra, Bristol TREVOR, JOHN HENRY, and MARY JANE TREVOR, Chippenham, Wilts, Mat WEBB, JOHN, Southsea, Bootmaker. Jan 3 at 3. 166, Queen st, Portsea Dec 30 at 3. Old BARNFATHER, ISAAC, Carlisle, Grocer. Carlisle. Pet Dec 13. Ord Dec 14 BOTTLE, HENRY ALEXANDER, Loughton, Essex, Farmer. Edmonton. Pet Dec 10. Ord Dec 15 BRIGHAM, THOMAS, Thorpe Willoughby, nr Selby, Farmer. York. Pet Dec 14. Ord Dec 14 BRODIE, THOMAS, Chesterfield, Derbyshire, Grocer. Chesterfield. Pet Dec 11. BURGES, RICHARD LLEWELLYN, Cardiff, Builder. Cardiff. Pet Dec 3. Ord BUSH, GEORGE, Dalton in Furness, Contractor. Ulverston and Barrow in Furness. Pet Oct 14. Ord Nov 5 15. Ord Dec 15 FAWCETT, WILLIAM, Kingston upon Hull, Joiner. Kingston upon Hull. Pet Dec HINDE, ARTHUR ALLINSON, and JOSEPH NELSEY POCKLINGTON, Manchester, HUTCHINSON, WILLIAM, Park gate, nr Rotherham, Yorks, Butcher. Sheffield. LEABERRY, GEORGE LILLEY, Chellington, Beds, Farmer. Bedford. Pet Nov 8. LEARMONTH, ALEXANDER, Eaton pl, Eaton sq, Esq. High Court. Pet Dec 7. 29. Ord Dec 15 Dec 4. Ord Dec 15 OWEN, DAVID, Morriston, Glam, Grocer. Swansea. Pet Dec 8. Ord Dec 13 RAMAGE, JOSEPH, Broughton, nr Manchester, Plumber. Salford. Pet Dec 10. ROBERTS, HENRY JOSEPH, Risca, Mon, Grocer. Newport, Mon. Pet Dec 11. Ord Dec 14 SHOWLER, WILLIAM EDWARD, Freemantle, Hants, Mineral Water Maker. Southampton. Pet Dec 8. Ord Dec 14 SIMPSON, JOHN, jun, Bembridge, I W, Hotel Proprietor. Newport and Ryde. Pet Nov 18. Ord Dec 7 SMALL, EDWARD, Hastings, Manager of Mineral Water Factory. Hastings. Pet Nov 26. Ord Dec 15 SMITH, THOMAS, Radcliffe, Lancs, Licensed Victualler. Bolton. Pet Dec 14. Ord Dec 15 SOUTER, SAMUEL, Gee Cross, nr Hyde, Cheshire, Hat Maker. Ashton under Lyne and Stalybridge. Pet Dec 7. Ord Dec 14 STEWART, WILLIAM, Eastcheap, Tea Broker. High Court. Pet Nov 17. Ord Dec 13 TRAIN, WILLIAM, Leeds, Butcher. Leeds. Pet Dec 15. Ord Dec 15 TRAINOR, JOSEPH, Birmingham, Draper. Birmingham. Pet Sept 23. Ord Dec 14 WEBB, JOHN, Southsea, Bootmaker. Portsmouth. Pet Dec 11. Ord Dec 11 London Gazette.-TUESDAY, Dec. 21. RECEIVING ORDERS. ADAMS, JOHN, Bridgend, Glamorgan, Draper. Cardiff. Pet Dec 17. Ord Dec 17 BAINES, JOHN, Nottingham, Joiner. Nottingham. Pet Dec 18. Ord Dec 18 BALMER, PETER, Aughton, nr Ormskirk, Architect. Liverpool. Pet Nov 27. Ord Dec 17 BARWOOD, GEORGE, Pentonville, Newport, Mon, Tea Dealer. Newport, Mon. Pet Dec 18. Ord Dec 18 BLOWERS, DANIEL, Gt Totham, Essex, Dealer. Chelmsford. Pet Dec 17. Ord Dec 17 BROOKER, MARK, Hollydale rd, Peckham, Grocer. High Court. Pet Dec 16. Ord Dec 16 BROOKS, EDWARD, East Grinstead, Builder's Foreman. Tonbridge Wells. Pet Dec 16. Ord Dec 17 BROSTOSKI, MORRIS, Sheffield, Mineral Water Manufacturer. Sheffield. Pe Dec 18. Ord Dec 18 BROWN, GEORGE, Ryhall, Rutlandshire, Farmer. Peterborough. Pet Dec 16. Ord Dec 16 BUTCHER, CHARLES, Long Melford, Suffolk, Matster. Colchester. Pet Dec 16. Ord Dec 17 CAMPBELL, LEWIS ALEXANDER, Manchester. Manchester. Pet Sept 14. Ord Dec 16 CARTWRIGHT, EDWIN HENRY, Kingston upon Hull, Boot Dealer. Kingston upon Hull. Pet Dec 18. Ord Dec 18 CHADWICK, CHARLES EDWARD, Sale, Cheshire, Clerk. Manchester. Pet Dec 1. CLAYTON, MARY ANN, Leeds, Confectioner. Leeds. Pet Dec 16. Ord Dec 16 EDEN, JOHN THOMAS, Selby, Yorks, Tinner. York. Pet Dec 7. Ord Dec 17 Dec 16 Dec 17 GOUCHER, JOHN WHEELOCK, East Portlemouth, Devon, Clerk in Holy Orders. GROUCOTT, WILLIAM, Nantwich, Cheshire, Cabinet Maker. Nantwich and HARPER, WILLIAM JOHN, Brecknock rd, Tailor. High Court. Pet Dec 16. Ord HART. JOHN, Gorleston, Suffolk, Fishing Boat Owner. Gt Yarmouth. Dec 15 HINCKS, JOSHUA. Measham, Derbyshire, Butcher. Burton on Trent. Pet PIKE, THOMAS, Luton, Grocer. Luton. Pet Dec 17. Ord Dec 17 REYNOLDS, GEORGE KOSSUTH MAZZINI, Andover, Auctioneer. Salisbury. Pet Dec 17. Ord Dec 17 Dec 16 SWAFFER, JOHN, Edenbridge, Kent, Grocer. Tonbridge Wells. Pet Nov 29. Ord THOMAS, JOSIAH, and JOHN JOHN, Llangennech, Carmarthenshire, Timber Mercants. Carmarthen. Pet Dec 4. Ord Dec 16 THOMPSON, EMMA AMELIA, Broadstairs, Schoolmistress. Canterbury. Pet Dec 8. Ord Dec 18 WARREN, JOHN PEARSON, Stuchbury, Northamptonshire, Farmer. Banbury. Pet Dec 16. Ord Dec 16 WELLS, ISAAC ASKEW, Egremont, Cheshire, Traveller. Birkenhead. Pet Dec 16. Ord Dec 16 WHEELER, THOMAS, Preston, Lancs, Watch Manufacturer. Preston. Pet Dec 17. Ord Dec 17 WILLIAMS, CONYNGHAM OGILVIE, Leeds, Schoolmaster. Leeds. Pet Dec 16. Ord Dec 16 WILLIAMS, DAVID, Llansamlet, Glamorganshire, Colliery Manager. Neath. Pet Dec 16. Ord Dec 16 WILLIAMS. JOHN ELIAS, Liverpool, Slate Merchant. Liverpool. Pet Dec 15. Ord Dec 15 WILLEY, WALTER, Leeds, Ironmonger. Leeds. Pet Dec 16. Ord Dec 16 WILMSHURST, WILLIAM SAMUEL, Eastbourne, Farmer. Lewes and Eastbourne. Pet Dec 17. Ord Dec 17 WISE, ROBERT, Bridlington, Yorks, Farmer. Scarborough. Pet Dec 16. Ord Dec 16 The following Amended Notice is substituted for that published in the LOCKE, HENRY, Bournemouth, Traveller. Poole. Pet Dec 11. Ord Dec 11 BALMER, PETER, Aughton, nr Ormskirk, Architect. Jan 4 at 2. Off Rec, 35 BEAUMONT, FREDERICK EDWARD, Lound, Suffolk, Farmer. Dec 20 at 3 45. Cock BRODIE, THOMAS, Chesterfield, Derby, Grocer. Dec 29 at 3. Angel Hotel, Chesterfield BROWN, GEORGE, Ryhall, Rutlandshire, Farmer. Jan 11 at 1. Stamford Hotel, CARTER, HENRY. Bridgend. Glamorgan, Greengrocer. Dec 30 at 1. Off Rec, 3, CASTREY, WILLIAM, Wollaston, nr Stourbridge, Glass Cutter. Jan 10 at 10.15. Talbot Hotel, Stourbridge CHADWICK, CHARLES EDWARD, Sale, Cheshire, Clerk. Jan 4 at 2.30. Off Rec, Ogden's chbrs, Bridge st, Manchester CHAPMAN, GEORGE, and JAMES WATTS, Stockport, Drapers. Dec 30 at 11.30. Off Rec, County chbrs, Market pl, Stockport COSSEY, JAMES, Ormesby St Margaret, Norfolk, Fishing Boat Owner. Dec 29 at 10.15. L Blake, South Quay, Great Yarmouth COOPER, WILLIAM, Rainow, nr Macclesfield, Farmer. Dec 29 at 11. Off Rec, 23' King Edward st, Macclesfield land st. Swansea DAVIES, WILLIAM, Morriston, nr Swansea, Grocer. Dec 29 at 3. Off Rec, 6, RutOff Rec, Pink Dec 28 at 11.30. DICKINSON, THOMAS, North Shields, Fruiterer. Dec 30 at 2.30. lane, Newcastle on Tyne DURRANT, WILLIAM, Kessingland, Suffolk, Fishing Boat Owner. EDEN, JOHN THOMAS, Selby, Yorks, Tinner. Dec 30 at 3. Off Rec, York FRANKLIN, CHARLES, Barton upon Humber, Tailor. Jan 7 at 2. Incorporated GODFREY, FREDERICK CHARLES. Hampstead Norris, Berks, Grocer. Jan 3 at 3. 109, Victoria st, Westminster GOLD, HENRY, Windsor, Coachbuilder. Jan 4 at 3. 109, Victoria st, Westmin ster Dec 30 at 3.30. Dec 29 at 10.30. Hotel, Nicholas st, Burnley HART, JOHN, Gorleston, Suffolk, Fishing Boat Owner. Off Rec, Exchange L. Blake, South Quay, Great Yarmouth HINCKS, JOSHUA, Measham, Derbyshire, Butcher. Dec 29 at 11.15. White Hart Hotel. Burton on Trent HOLMES, WILLIAM, Nottingham, Draper. Dec 30 at 12. Off Rec, Nottingham HUXTABLE, ARTHUR, Ilfracombe, Wine Merchant. Dec 29 at 3. King's Arms Hotel. Barnstaple ILLINGWORTH, CHRISTOPHER, Thornley, nr Longridge, Lancashire, Farmer. Dec 29 at 3. Off Rec, 14, Chapel st. Preston JAGGAR, JOSEPH, Kingston upon Hull, Butcher's Manager. Jan 7 at 1. Off Rec, Lincoln's inn bldngs, Bowlalley lane, Hull JENKINS, JOHN HENRY, Swansea, Grocer. Dec 29 at 11. Off Rec, 6, Rutland st, Swansea JENNINGS, JAMES, Great Bowden, Leicestershire, Builder. Dec 31 at 12.30. 28, Friar lane, Leicester JONES, GRIFFITH, Pontycymmer, nr Bridgend, Builder. Dec 30 at 11.30. Off Rec, 3, Crockherbtown, Cardiff KING, THOMAS, and WILLIAM KING, West Hartlepool, Cabinet Makers. Dec 28 at 4 45. Royal Hotel, West Hartlepool LOCKE, HENRY BACKWELL, East Stonehouse, Devon, Boot Factor. Dec 29 at 1. Royal Hotel, Bristol MARSH, EMMA, Westgate on Sea, Lodging house Keeper. Dec 29 at 12 30. 53, High st, Margate MARTIN, WILLIAM, Exhall, nr Coventry, Farmer. Dec 31 at 12. Off Rec, 17, Hertford st, Coventry MAYALL, FRANCIS FREDERICK, Lowestoft, Suffolk, Fish Merchant. Dec 28 at 10.30. Suffolk Hotel, Lowestoft NICHOLS, RICHARD, Surlingham, Norfolk, Market Gardener. Dec 29 at 3.30. Off Rec, 8, King st, Norwich POWELL, GEORGE, and SARAH POWELL, Hoggate, Isington, Farmers. Dec 29 at 1.30. Swan Hotel, Alton, Hants PROSSER, MARY ANN, Abergavenny, Mon, Innkeeper. Dec 31 at 12. Off Rec, Off THOMAS, EVAN, Pontycymmer, nr Bridgend, Carpenter. Dec 30 at 12. Off Rec, Off WHEELER, THOMAS, Preston, Lancashire, Watch Manufacturer. Dec 31 at 3. Off Kec, 14, Chapel st, Preston WILLIAMS, DAVID, Llansamlet, Glam organshire, Colliery Manager. Dec 29 at 12. Off Rec, 6, Rutland st, Swansea WILLIAMS, HUMPHREY, Llanllyfni, Carnarvonshire, Tailor. Dec 31 at 2. Off Rec, Chester WILLIAMS, JOHN ELIAS, Liverpool, Slate Merchant. Jan 4 at 3. Off Rec, 35, WOOD, BENJAMIN, Sowerby Bridge, Yorks, Cotton Spinner. Dec 20 at 11. Off ADJUDICATIONS. BARBER, HENRY, High Holborn, Builder. High Court. Pet Dec 14. Ord Dec 16 Dec 18. Ord Dec 18 BROSTOSKI, MORRIS, Sheffield, Mineral Water Manufacturer. Sheffield. Pet Ord Dec 18 Pet Nov 5. Ord Dec 17 Dec 9. Ord Dec 16 CORDINGLEY, CHARLES WILLIAM, Tadcaster, Yorks, Ironmonger. York. Pet COSSEY, JAMES, Ormesby St Margaret, Norfolk, Fishing Boat Owner. Gt Yarmouth. Pet Dec 11. Ord Dec 18 DAVIES, WILLIAM, Morriston, nr Swansea, Grocer. Swansea. Pet Dec 17. Ord EDEN, JOHN THOMAS, Selby, Yorks, Tinner. York. Pet Dec 17. Ord Dec 17 JAGGAR, JOSEPH, Kingston upon Hull, Butcher's Manager. Kingston upon Hull. Pet Dec 10. Ord Dec 18 JEFFERY, THOMAS, Moreton in Marsh, Glos, Steam Plough Proprietor. Banbury. KING, THOMAS, and WILLIAM KING, West Hartlepool, Cabinet Makers. Sunder- LAW, MONTAGUE WILLIAM, Palace st, Buckingham gate, Iron Building Contractor. High Court. Pet Nov 12. Ord Dec 15 MADDOCK, JONATHAN, Pontycymmer, Glamorganshire, Butcher, Cardiff. Pet Dec 15. Ord Dec 15 MALEY, JAMES ROBERT, Norwood rd, Builder. High Court. Pet Dec 15. Ord Dec 15 NICHOLS, RICHARD, Surlingham, Norfolk, Market Gardener. Norwich, Pet Dcc 14. Ord Dec 14 PARKER, DAVID, Rotherfield, Sussex, Grocer. Tonbridge Wells. Pet Nov 23. Ord Dec 17 PROSSER, MARY ANN, Abergavenny, Mon, Innkeeper. Tredegar. Pet Dec 10. Ord Dec 17 RATH, LEONTINE, Ribblesdale rd. Hornsey, Spongio Lignino Goods Manufacturer. High Court. Pet Dec 14. Ord Dec 17 RICHARDSON, THOMAS, not now resident in England, Solicitor. High Court. Pet Nov 4. Ord Dec 17 SALES, GEORGE FREDERICK, High st, Peckham, Draper. High Court. Pet Nov 4. Ord Dec 16 in Furness. Pet Oct 29. Ord Nov 5 SHIPLEY, JOHN, Dalton in Furness, Licensed Victualler. Ulverston and Barrow TAYLOR, JOHN, Chippenham, Wilts, Baker. Bristol. Pet Nov 30. Ord Dec 17 TREVILLION, C H, Lewisham rd, Kent, Glass Dealer. Greenwich. Pet Nov 5. Ord Dec 17 TURNER, JOSEPH, Hawarden, Manufacturing Chemist. Chester. Pet Sept 25. Ord Dec 15 UFFINDELL, WILLIAM, Upper Thames st, Licensed Victualler. High Court. Pe WATSON, GEORGE, Sheffield, Grocer. Sheffield. Pet Dec 14. Ord Dec 16 Anti-Dyspeptic Cocoa or Chocolate Powder. Guaranteed Pure Soluble Cocoa of the Finest Quality with the excess of fat extracted. The Faculty pronounce it" the most nutritious, perfectly digestible beverage for Breakfast, Luncheon, or Supper, and invaluable for Invalids and Children." Highly commended by the entire Medical Press. Being without sugar, spice, or other admixture, it suits all palates keeps for years in all climates, and is four times the strength of cocoas THICKENED yet WEAKENED with starch, &c., and IN REALITY CHEAPER than such Mixtures. ROBE EDE AND SON, THE BAR COMMITTEE AND THE COURT PAPERS... 4 MAKERS, BY SPECIAL APPOINTMENT, To Her Majesty, the Lord Chancellor, the Whole of ROBES FOR QUEEN'S COUNSEL AND BARRISTERS. SOLICITORS' GOWNS. Law Wigs and Gowns for Registrars, Town Clerks, 147 UNTEARABLE LETTER (HOWARD'S PATENT.) 1000 Leaf Book, 5s. 6d. ; 500 Leaf Book, 3s. 6d. English made. THE BEST LETTER COPYING BOOK OUT. WODDERSPOON & CO., Made instantaneously with tiling water, a teaspoonful to a Breakfast Cup, costing less than a halfpenny. COCOATINA A LA VANILLE is the most delicate, digestible, cheapest Manilla Chocolate, and may be taken when CORPORATION ROBES, UNIVERSITY AND CLERGY GOWNS 7, SERLE STREET, AND 1, PORTUGAL STREET richer chocolate is prohibited. In tins at 1s. 6d., 3s., 5s. 6d., &c., by Chemists and Grocers. 216, CHANCERY LANE, LONDON, W.C. Chairman JAMES CUDDON, Esq., of the Middle The Company also purchases Reversions. FRANK MCGEDY, Actuary and Secretary. SECURITY. AT THE CHANCERY LANE SAFE DEPOSIT The Strong Rooms and Safes have been constructed by MILNER'S COMPANY, LIMITED, of London, Liverpool, and Manchester, whose name is a household word for Fire and Burglar Proof Construction. SAFES from 1 to 5 Guineas. STRONG ROOMS from 7 to 80 Guineas per Annum. NIGHTLY GUARDED BY MILITARY PATROL. WRITING, TELEPHONE, AND WAITING ROOMS FOR LADIES AND GENTLEMEN. 61 & LANE, LONDON. In the Weekly Reporter. Barrington, In re, Gamlen v. Lyon 164, Bowes, In re, Earl of Strathmore v. Vane.... 166 Greenwood v. Hornsey ...... 163 ...... ........ admits of it, by means of a transfer in blank; the accompanying deed, if any, is not, properly speaking, a mortgage, as it does not operate so as to transfer any interest in the property, and therefore it cannot confer a power of sale under the Conveyancing Act, 1881. We have now arrived at the conclusion that this power does not apply to property of the first or third classes of personal 165 property that we have mentioned; the only remaining class to which it possibly can apply is choses in action, and as, according to the ordinary rules of construction, we must give some meaning to 167 the word "personal" in the Act, the power must necessarily apply to mortgages of choses in action, including policies. Helmore v Smith, Ex parte Smith 157 Moss v. Malings. .... 154 Reg. v. Juby..... ....... 168 154 Reg. v. Mayor of Bangor ....... 158 Simonds v. Justices of Blackheath. Stewart v. Justices of Blackheath Stephens v. London and SouthWestern Railway Co.... 157 155 Stewart v. The West Derby Burial 161 It will be observed that, if the courts were to hold our reasoning to be incorrect, and to decide, in accordance with the reasoning of Cotton, Lindley, and Bowen, L.JJ., that the statutory power does not apply The Solicitors' Journal and Reporter. to mortgages of choses in action, they would be driven to hold that LONDON, JANUARY 1, 1887. CURRENT TOPICS. ON TUESDAY last. Mr. Justice GRANTHAM sat in Judges' Chambers for the first time during the Christmas vacation, and had before him a heavy list of nearly ninety applications, which were not disposed of until a late hour. IT WILL BE SEEN from the Hilary Sittings Paper, which we publish elsewhere, that Mr. Justice STIRLING, alone among the chancery judges, is to occupy one whole day in each week in chambers. It will also be observed that Mr.Justice CHITTY sets apart fifteen only out of the seventy-four working days for the hearing of witness causes. IT IS IMPOSSIBLE to over-estimate the importance of the question we touched upon last week-namely, whether the power of sale conferred by the Conveyancing Act, 1881, applies to mortgages of policies of assurance; for, as we all know, the amount of money lent on mortgages of this nature is very large, and it has been the practice of conveyancers to omit the express power of sale in reliance on the statutory power. It will be remembered that the argument that the statutory power does not apply is the following: every mortgage of chattels or choses in action implies a power to sell, independently of the statute; this power arises at a reasonable time after possession has been taken of the property and the mortgage-money has been called in, and, as this power may be enforceable before the power conferred by the Conveyancing Act could be enforced, the latter cannot be intended to apply. This is the reasoning by means of which Cotton, Lindley, and Bowen, L.JJ., in Re Morritt (ante, p. 143), arrived at the conclusion that the power of sale conferred by the Conveyancing Act does not apply to a bill of sale. It must be, however, remembered that, although the decision of the Court of Appeal that this power of sale does not apply to a bill of sale, must, unless and until it is reversed by the House of Lords, be taken to be conclusive, it does not follow that the reasoning by which the decision was arrived at is correct. Fry, L.J., held that this power did apply. The Master of the Rolls and Lopes, LJ., held that it did apply until the Bills of Sale Act, 1882, came into operation, and that the only reason why it does not apply at the present time is that a new express power of sale is conferred by the latter Act. We are, therefore, at liberty to discuss the question whether the statutory power of sale applies to mortgages of policies and other choses in action without being hampered by the decision in Re Morritt. The power of sale conferred by the Conveyancing Act, 1881, applies to any property, real or personal, and whether the interest mortgaged is legal or equitable. The three great classes of personal property are (1) chattels personal, (2) choses in action, (3) personalty transferable at law in some statutory manner or by the law merchant. As we pointed out last week, a mortgage of personalty of the nature last mentioned is effected by means of a legal transfer, or sometimes by giving the mortgagee the means of making a legal transfer to himself or a purchaser, either by means of a power of attorney, or, where the nature of the property the mere fact of the chose in action being mortgaged would confer a power of sale on the mortgagee, and therefore the consequences would not necessarily be disastrous; as, however, the nature of such a power is not well understood, and as it could probably be prevented from operating by the insertion of an express power, it may be desirable, in majori cautelá, until a decision has been obtained, to incorporate the statutory power by adding "And it is hereby agreed that the power of sale conferred on mortgagees by the Conveyancing and Law of Property Act, 1881, shall apply to this security," but for the reasons above stated we consider this to be unnecessary. Mr. DILLON is stated to have duly given sureties to be of good behaviour, pursuant to the order to which we referred last week. The question has been raised whether the court can take evidence of misbehaviour, and thereupon estreat the recognizances of the person bound to good behaviour, or whether the verdict of a jury on his conduct is necessary. It is curious that the practice has been recently changed in England by the new Crown Office Rules. Previously to this change a recognizance in the Queen's Bench Division acknowledged for good behaviour has been, after acknowledgment, transmitted to the Crown Office and filed there. But unless a breach of the condition has taken place in open court, the court has had no power of proceeding summarily upon it. The question was discussed in Dr. Thornton's case (7 A. & E. 583), where the justices at quarter sessions estreated recognizances on proof of a conviction at petty sessions. In his judgment Lord DENMAN said:-"No rule is more invariable than that a person shall not be prejudged in any manner without being heard." And he referred to a passage in Bacon's Abridgment (7 Bac. Abr. 135, 7th ed.); "If a man be bound in a recognizance to the king, upon condition to be of good behaviour, &c., he cannot be indicted for breach of the good behaviour, by which he forfeits his recognizance, without scire facias, for if a scire facias had been brought he might have pleaded a discharge thereof." Accordingly the procedure has been for a writ of scire facias to be sued out at the Crown Office stating the recognizance, and suggesting the breach of it. The writ is delivered to the sheriff of the county in which the defendant resides, and he gives notice to the defendant, who enters an appearance at the Crown Office, and may plead any matter in defence; thus he may traverse the allegations in the scire facias, or plead any special matter which he may deem an answer to the writ. Upon these pleas issue is joined and the matter comes in the ordinary way before a jury. Then if the jury find that the recognizance has been forfeited they find a verdict for the Crown, judgment is entered up, and execution issues for the amount of the recognizance (see Foster on Scire Facias, p. 300). It will thus be seen that it is not the verdict of a jury outside the Queen's Bench upon any act of misbehaviour which is necessary to enable the court to estreat the recognizances, but the verdict is taken on the actual forfeiture of the recognize ance itself. However, by the new Crown Office Rules, proceedings by scire facias upon recognizances have been abolished (rul127), and it is provided by rule 126 that whenever it has been made to appear to the court or a judge that a recognizance has been forfeited, the court or a judge, upon notice to the defendant and his sureties, if any, may order such recognizance to be estreated without issuing any writ of scire facias. It is probable, however, that the procedure in Ireland is still the same as that described above. old THE DOCTRINE affirmed by the Court of Appeal in Swindell v. Bulkeley (ante, p. 124), is one which probably has not hitherto received much attention from modern practitioners, but it will henceforth be necessary to bear it in mind. By a course of decisions extending over about 200 years, it has been established, by an equitable construction of section 4 of 21 Jac. 1, c. 16, that, where a person brings an action for a debt within the six years, but the debtor dies before judgment, the creditor may bring a fresh action against the debtor's personal representative within a reasonable time, although the six years may have expired. Many of the judges who have confirmed this construction in modern times have denied the possibility of extracting it from section 4 of the Act of Jac. 1 (see the judgments in Curlewis v. Earl of Mornington, 5 W. R. 266; and in Ex. Ch. 6 W. R. 682; also judgment of BRAMWELL, B., in Sturgis v. Darrell, 7 W. R. 694); and the reason for their adherence to it is to be found in the remark of CROMP TON, J., in Curlewis v. Earl of Mornington, that " an construion of the statutes is a thing not to be interfered with." The original ground for the construction seems to have been the hardship that a plaintiff who sued within the six years should lose his remedy by the death of the defendant. Since actions do not now abate by the death of the defendant, where the cause of action survives, it might be supposed that the reason for the old construction had disappeared; but in the recent case the Court of Appeal unanimously adhered both to the old construction and to the modern reason for such adherence. "The courts," said the Master of the Rolls, "could not now alter that old construction of the statute." The remedy of the creditor under the circumstances supposed is, therefore, now alternative; he can either continue the proceedings in the former action under R. S. C., 1883, XVII., 4, or commence a new action against the personal representative. And it should be observed that in order to entitle the creditor to commence an action against the personal representative after the six years have expired, it is only necessary that the creditor should have issued a writ against the deceased; he need not have served it. The "reasonable time" within which the action against the personal representative must be brought has been supposed to be a year (see Kensey v. Hayward, 1 Lord Raym. 432); but as this period runs, not from the death of the debtor, but from the appointment of the personal representative, the result may be to enable an action to be brought long after the expiration of the six years. In Curlewis v. Earl of Mornington administration was not taken out to the debtor's estate until nearly four years after his death. IT WILL BE REMEMBERED that the scale fee in schedule 1, Part I., of the Remuneration Order for "investigating title, and preparing and completing mortgage," applies only to "freehold, copyhold, or leasehold property," although the negotiating fee does not seem to be so restricted. It is difficult to understand why no scale fee was provided by the Remuneration Order for mortgages of all kinds of personalty. The draft order framed by the Council of the Incorporated Law Society, and submitted by them to the "Tribunal," contemplated no restriction on the classes of mortgages to which the scale was to apply; and in their observations on the draft order of the "Tribunal" the council suggested the alteration of the words, "freehold, copyhold, or leasehold property," to "freehold, copyhold, leaseheld, or other property"; but this suggestion was not adopted. There seems reason to suppose that an intending mortgagor of personalty will not less desire to know beforehand the amount of the costs he will have to pay than an intending mortgagor of land. The legal advisers of insurance companies seem to be gradually adopting the scale fee in the case of mortgages of persoualty, with certain necessary modifications. The best-considered scheme we have yet seen is contained in a circular recently issued by the Guardian Fire and Life Assurance Co., which announces that the charges of the company's solicitors for investigating title and preparing and completing mortgages of personal property will be the same as those allowed in reference to mortgages of real property under schedule 1 and the provisions of the Remuneration Order, with additional fees of £2 28. and disbursements for each Distringas; the costs allowed on taxation for each stop order, and an additional charge "if the title deeds are not produced to the company's solicitors in London." There is also specified among the additional fees (with reference to mortgages including land), a fee of £1 1s. and disbursements "where registration in a register county is necessary." And it is added that, "if a loan should not be completed for any reason other than the wilful default of the company, the borrower shall pay the costs actually incurred under schedule 2 and the provisions of" the Remuneration Order. This circular seems to furnish a hint for amendment of the Remuneration Order. CAN A PERSON WHO CLAIMS ABATEMENT OF INCOME TAX ON THE GROUND OF HIS INCOME BEING LESS THAN £400 A YEAR APPEAL TO THE SPECIAL COMMISSIONERS? MR. ALFRED CHAPMAN, who conducts what should be a useful agency for procuring the return of overpaid income tax, and from whom we, last year, printed a letter upon the subject of "Married Women and Income Tax," has, it appears by a letter he has written to the Daily News, obtained from the Assistant Secretary to the Inland Revenue, who is himself the author of a standard work upon income tax, the expression of an opinion to the effect that a person who claims abatement of income tax, on the ground of his income being less than £400, has a right of appeal to the special commissioners. This opinion seems to contradict the note printed on notices of assessment under Schedule D, which runs thus: "If you are assessed under Schedule D, and do not claim exemption on the ground of your income from every source being less than £150, or abatement on the ground of such income being less than £400, you can appeal to the special commissioners." It would certainly seem that the reader of this note is intended to infer that if he claims abatement of income tax, on the ground of his income being less than £400, he cannot appeal to the special commissioners. And we are inclined to think that the note is an accurate statement of the law. It is clear, by express provision of the Income Tax Act of 1842 (5 & 6 Vict. c. 35, ss. 130, 164), that, in the case of a claim to exemption on the ground of the claimant's income being less than £150, the appeal must be made to the general, and not to the special, commissioners. But, as that Act contains no provision for an abatement on the ground of income being less than a given sum, the Act makes no provision for the case of a claim to any such abatement. By the Income Tax Act of 1853 (16 & 17 Vict. c. 34, s. 28), the exemption, which had been granted by the former Act to persons whose incomes were less than £150 a year, was restricted to persons whose incomes were less than £100 a year, and it was further provided that any person who had been assessed or charged to the duties, or who had paid the same, if he claimed and proved, in the manner provided by the Act of 1842, that his total income derived from every source was less than £150 a year, should be relieved "from so much of the said duties assessed upon, or paid by, him " as should "exceed the rate of fivepence for every twenty shillings of his profits or gains." The difficulty that might be anticipated from the requirement that the claimant should make his claim and proof "in the manner provided by the said Act," seeing that "the said Act," or the Act of 1842, makes no provision for the case of a claim to abatement, if not removed by the consideration that the words used are a repetition of those just previously used with reference to a claim to exemption, which might be taken as an indication that the claim to abatement must be made and proved in the same manner as a claim to exemption is removed by the subsequent part of the section, which we shall quote presently. Both the foregoing provisions of this 28th section, as well that relating to exemption as that relating to abatement, have been repealed; so that what is now left of the section is a mere fragment, meaningless by itself; but it is in this fragment that we find the authority for, and justification of, the note on the notices of assessment. So far as it is applicable to our present purpose it runs thus:-"And all the provisions, rules, and regulations, contained in the said Act of the fifth and sixth years of Her Majesty, in relation to the exemption of persons whose incomes are less than £150 a year, and to the reduction or abatement of any assessment upon such persons, or to the repayment to them of any duties or sums of money, shall be observed and applied, so far as the same are applicable (mutatis mutandis), to the exemption of persons whose incomes are less than £100 a year, and to the claims |