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Lovelock, George William, Wallingford, Berks, Butcher. July 29 at 12.30 at the George Hotel, High st, Wallingford Lovett, Frederick John, Birkenhead, Chester, out of business. July 28 at 11 at offices of Etty, Lord st, Liverpool

Marrable, John, Ramsgate, Kent, Auctioneer. Aug 10 at 3 at the Masons' Hall Tavern, Basinghall st

Maxwell, William Thomas, New Kent rd, Newington, News Agent. July 31 at 2 at offices of Waring, Borough High st, Southwark Middlewood, Wiliam, Stretford, near Manchester, Contractor. July 29 at 3 at offices of Johnson, Brazenose st, Manchester Missing, Thomas Henry, Woodland cottages, Gunnersbury, Writer in the Civil Service. July 31 at 3 at 28, Bow lane

Moore, John George, Fishponds, near Bristol, Builder. July 26 at 12 at offices of Evans, Exchange buildings East, Bristol

Mowat, James, and Alexander Melville Mowat, Wisbech, Cambridge
Clothiers. July 29 at 2 at offices of Butcher, Cheapside
Neave, Henry William, Halstead, Essex, Butcher.
offices of Smoothy, Braintree

July 28 at 10 at

Needley, Arthur, Cottingham, York, Grocer. July 28 at 12 at offices of Stead and Sibree, Bishop lane, Kingston-upon-Hull Noblett, Alfred, Preston, Lancaster, Cork Manufacturer. July 27 at 10 at offices of Blackhurst, Fox st, Preston

Oxley, George, Harrietsham, Kent, Butcher. July 31 at 11.30 at the Bell Hotel, Maidstone. Gibson, Sittingbourne

Paget, John, Ebbw Vale, Monmouth, Boot and Shoe Maker. August 3 at 11 at offices of Sheppard, Queen st, Tredegar

Parker, William, Stokes Giffard, Gloucester, Mason. July 27 at 2 at offices of Clifton and Carter, Broad st, Bristol

Patterson, Constance Louisa, Yeovil, Somerset, Stationer. July 28 at 2 at Inns of Court Hotel, Holborn. Watts, Yeovil

Penstone, Joseph, Saint John's rd, Hoxton, Grocer. August 3 at 2 at Creditors' Association, Arthur st, East. Carter and Bell, Eastcheap

Pentelow, William, Peterborough, Draper. July 30 at 11 at Angel Hotel, Peterborough

Pilgrim, George, Holloway rd, Draper. July 26 at 3 at offices of
Ogle, King's cross rd, Gray's inn road

Plant, John, jun, Altrincham, Cheshire, Ginger Beer Manufacturer.
Aug 3 at 3 at offices of Nicholls and Co, Market st, Altrincham
Plummer, Henry, The Limes, London rd, Hounslow, Wheelwright.
July 29 at 3 at offices of Grain and Nazer, Castle st, Holborn
Pratt, William, Brixton rd, Poulterer. July 24 at 2 at offices of
Armstrong, Chancery lane

Proctor, Thomas, Cardiff, Glass Dealer. July 16 at 11 at 80, St.
Mary st, Cardiff

Purves, Ellenor, Brent st, Hendon, Court Milliner. July 23 at 3 at Masons' Hall Tavern, Masons' avenue, Basinghall st

Reeves, George Thomas, Hastings, Furniture Dealer. July 28 at 12 at Law Institution, Chancery lane. Davenport and Co, Hastings Rhodes, George, Mottram-in-Longdendale, Chester, out of business. July 30 at 3 at offices of Smith, Hyde lane, Hyde

Robinson, Abraham, Halifax, Cotton Manufacturer. July 27 at 2 at White Lion Hotel, Hebden Bridge. Franklin and Humphreys,

Halifax

Robinson, Francis, Thornton, York, Contractor. July 26 at 11 at offices of Ray, Aldermanbury, Bradford

Read, Thomas, Blandford Forum, Dorset, Smith. July 28 at 1 at offices of Brennand, Blandford

Robinson, Thomas, Halifax, out of business. July 27 at 3 at the White Lion Hotel, Hebden Bridge. Franklin and Humphrey, Halifax

Robinson, William John, High st, Guildford, Butcher. July 26 at 11 at 131, High st, Guildford. Armstrong, Chancery lane Rogers, Robert, Binnington, Stockport, Drill Inspector. July 27 at 11 at the Clarence Hotel, Piccadilly, Manchester. Harris, Manchester

Rodway, Joseph William, Haggerston rd, Haggerston, Greengrocer. July 28 at 3 at offices of Verpede, New Broad st Rostron, John, Manchester, Licensed Victualler. Aug 9 at 3 at offices of Garthwaite, Brazennose st, Manchester Ruel, Walter, Lambeth walk, Surrey, Grocer. July 23 at 3 at offices of Betts and Son, Eastcheap. Cattlin, Wormwood st, Old Broad

street

Russell, Thomas, Guildford, Surrey, Solicitor. July 26 at 1 at the White Lion Hotel, Guildford. Bolton and Co, Lincoln's-innfields Russell, William John, Wilton rd, Shepherd's Bush, House Decorator. July 26 at 3 at the Rider's Hotel, Holborn. Hope, Bell yd, Fleet st

Shaw, Joe, Wakefield, York, Tailor. July 28 at 3 at offices of Dryden, King st, Wakefield

Smith, Thomas William, Nottingham, Auctioneer. Aug 3 at 3 at offices of Smith, Brougham cambers, Wheeler gate, Nottingham, Buckby, Leicester

Stacey, George, Cardiff, Licensed Victualler. July 28 at 11 at offices of Tribe and Co, Crockherbtown

Stephens, Edwin, Drury lane, Grocer. July 29 at 2 at offices of Farlow and Jackson, St Benet pl, Gracechurch st

Sterling, Thomas, Monkwearmonth, Durham, Fruit Merchant. July 30 at 11 at offices of Keenlyside and Co, Grainger st West, Newcastle-upon-Tyne

Tall, Edward, Clarence rd, Hackney, Confectioner. Aug 9 at 3 at offices of Rumney, Walbrook

Taylor, William White, South Shields, Wine Merchant. Aug 5 at 3 at the Law Society, Royal arcade, Newcastle-upon-Tyne Thacker, George, jun., Hanley, Stafford, out of business. Aug 3 at 11 at offices of Sword, Cheapside, Hanley

Turner, James Bressey, Newton Abbot, Devon, Commission Agent. Aug 3 at 2 at the Craven Hotel, Craven st, Strand. Francis and

Co

Vickerman, Henry, Bentley, near Doncaster, Stuff Merchant. Aug 4 at 3 at the George Hotel, Market st, Bradford. Shirley and Co Wade, Richard, Wickford, Essex, Farmer. July 30 at 3 at 40, Southampton buildings, Holborn. Cooper, Chancery lane Walker, Charles, Northallerton, York, Cabinet Maker. July 30 at 3 at the Masons' Arins Inn, Northallerton. Fowle, Northallerton

Walmsley, John, Blackburn, Lancaster, Printer. July 29 at 3 at offices of Brothers. Exchange Flags, Blackburn

Ware, Tom, Scunthorpe, Lincoln, Clothier. July 26 at 11 at offices of Spurr, Market place, Hull

Welch, Thomas, and James Lenton, Coventry, Manufacturers of Silk Book Markers. July 28 at 2 at offices of Bailey lane, Coventry. Fitter, Birmingham

White, Thomas, Bradford, Bradford, York, Fruit Salesman. July 28 at 11 at offices of Berry, and Robinson, Charles st, Bradford Whiteley, Alfred, Leeds, Boot Maker. July 30 at 2 at offices of Whiteley, Albion st, Leeds

Williams, Albert William, Bushbury, Stafford, Builder. July 30 at 11 at offices of Vaughan, Walsall st, Willenhall

Williams, Evans, Saltney, Chester, Butcher. July 31 at 3 at offices of Ellis, Newgate st, Chester

Williams, John August, Liverpool, Master Mariner. July 31 at 11 at offices of Lowe, Mount Pleasant, Liverpool

Williams, Margaret, Llanstephan, Carmarthen, Lodging house Keeper. July 28 at 2 at offices of Morris, Quay st, Carmarthen Wiseman, James, Bradford, York, Grocer. July 31 at 11 at 35, Kirkgate, Bradford

TUESDAY, July 20, 1880.

Ashbrook, Thomas, and James Ashbrook, Manchester, Provision
Merchants. Aug 3 at 3 at offices of Addleshaw and Warburton,
Norfolk st, Manchester

Balm, Joseph, Tickhill, York, Fishmonger. July 31 at 12 at offices
of Pearson and Burtonshaw, Priory pl, Doncaster
Barrow, Thomas Fletcher, Chorley, Lancaster, Veterinary Surgeon.
Aug 9 at 11 at offices of Jackson, High st, Chorley

Bell, Richard, Nottingham, out of business. Aug 9 (and not July as erroneously printed in last Gazette) at 3 at offices of Cranch, Poultry arcade, Nottingham

Birley, Arthur John, Leeds, Painter. Aug 3 at 3 at offices of Brooke, Bond st, Leeds

Boyd, William. Walker. Northumberland, General Carman.

Aug

3 at 2 at offices of Clark, Grainger street West, Newcastle-uponTyne

Brame, Samuel, Birmingham, Silver Chain Manufacturer. July 28 at 2 at the Queen Hotel, Stephenson place, New st, Birmingham. Peet, Birmingham

Bruton, Thomas, Nailsworth, Gloucester, Grocer's Assistant. Aug 2 at 4 at offices of Jackson, George st, Gloucester

Budden, George Henry, Princes rd, Notting hill, Grocer. July 30 at 2 at offices of Wills, South sq, Gray's inn Burton, John, West Bromwich, Stafford, Boat Steerer. Aug 6 at 11 at offices of Shakespeare, Church st, Oldbury Campbell, Charles, Devonport, Army Pay Department. Sept 28 at 12 at the Inns of Court Hotel, Holborn. Pearse, Plymouth Cattaneo, Joseph, Lorrimore rd, Kennington, Commission Agent. Aug 4 at 10 at offices of Wright, Gt Portland st Cattermole, George Henry, Birmingham, Grocer. July 30 at 3 at at offices of Jacques, Temple row, Birmingham Chamberlaine, Charles Collin, St Charles sq, North Kensington, Gent. Aug 10 at 12 at offices of Lee, Gresham buildings, Basinghall st

Chapman, Edmund Berry, Finedon, Northampton, Farmer. Aug 4 at 11 at offices of Pearse and Co, Market sq, Wellingborough Chapman, Thomas, Thorsdale rd, Hornsey rd, Builder. July 29 at 2 at Masons' Hall Tavern, Masons' avenue, Basinghall st. Bassett. City rd

Chilvers, Albert Alexander, Heigham, Norwich, Publican. Aug 3 at 3 at offices of Overby and Gilbert, Upper King st Chrisp, Edmund, Earsden, Northumberland, Grocer. July 31 at 11 at offices of Duncan and Duncan, Market pl, South Shields Cliff, William, Manchester. Aug 12 at 2 at Moseley Hotel, Piccadilly, Manchester. Booth, Manchester

Cook, John, Kingston-upon-Hull, Eating House Keeper. Aug 4 at 3 at offices of Singleton, Cogan's chambers, Bowlalley lane, Kingston-upon-Hull

Cooke, John William, Thistle grove, Brompton, Riding Master. Aug 10 at 12 at offices of Guscotte and Co, Essex st, Strand Cooper, James, Fenton, Stafford, Butcher. July 31 at 11 at offices of Tennant and Co, Cheapside, Hanley

Coulson, James Harrison, Sunderland, Durham, Sculptor. July 30 at 11 at offices of Tustin, Arcade chambers, Sunderland. Brown, Sunderland

Cummins, William Bernard, Toxteth park, Liverpool, Grocer. July 30 at 3 at offices of Roose and Price, North John st, Liverpool. Evans and Co, Liverpool

Davenport, Thomas, Radcliffe, Lancaster, Cotton Spinner. Aug 9 at 3 at offices of Rylance, Essex st, Manchester

Dee, William, Hidcott, Boyce, Goucester, Cattle Dealer. July 29 at 2 at the Lygon Arms, Chipping Campden. Barkes, Moreton-inMarsh

Dinwiddie, Thomas, Latchford, Chester, Commercial Clerk. July 31 at 10-30 at offices of Davies and Co, Market place, Warring

ton

Down, John, South Molton, Devon, Painter. July 30 at 12 at offices of Crosse and Co, Bridge bldngs, Barnstaple

Duffleld, William, and George Duffield, Copperfield rd, Mile End, Confectioners. July 29 at 12 at offices of Hart and Co, Moorgate st. Ratcliff and Son

Dumelow, Sarah Maria, and Mary Ann Dumelow, Coventry, Dealers in Fancy Goods. July 30 at 12 at offices of Peirson, Jordan Wall, Coventry

Dunsford, Alfred William, and John Alfred Mills, Strand, Tailors. Aug 11 at 2 at offices of Taylor, Old Burlington st Eastwood, Charles William, Halifax, Innkeeper. Aug 10 at 3 at offices of Foster and Co, Townhall chmbrs, Halifax Fairbairn, Alfred, Snaith, York, Bricklayer. Aug 3 at 11 at the Foresters' Room, Crown court, Wakefield. Mander and Son, Wakefield

Farmer, Richard, Barrow-in-Furness, Baker. Ang 2 at 3 at the Victoria Hotel, Church st, Barrow-in-Furness. Barrow, Barrow-in Furness

Fuller, Thomas, Uphavon, Carrier. Aug 7 at 11 at offices of Butcher, St John's st, Devizes

Garbutt, James Graydon, Stockton-on-Tees, Builder. Aug 12 at 11 at offices of Dodds and Co, Finkle st, Stockton-on-Tees Geden, John, Eatington, Warwick, Draper. July 30 at 12 at offices of Kilby and Mace, Banbury!

Gelder, Machiel Van, Finsbury Park rd, Meat Salesman. Aug 3 at 12 at London Joint Stock Bank chambers, West Smithfield. Seymour Hubbard, West Smithfield

Gillbanks, Thomas Jackson, Churchhill rd, Dartmouth Park, Dealer in Cigars. July 30 at i at offices of Willis, Charles sq, Hoxton Goodworth, George, Goole, York, Coal Dealer. Aug 6 at 3 at offices of Hind and Everett, Goole

Greenhill, George, Poole, Accountant. Aug 4 at 3 at offices of Travers, King st, Poole

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Hebden, Herbert, Bolton, Lancaster, Cotton Spinner. Aug 5 at 3 at offices of Sale and Co, Booth st, Manchester

Heisch, Philip Lowdell, Kennington rd, Mariner. July 30 at 10 at offices of Lewis, Chancery lane. Abbot, Blackfriars rd Henrie, James, Redcar, York, Hair Dresser. Aug 5 at 10 at offices of Ward, Albert rd, Middlesborough

st

Hodge, John, Exmouth, Baker.

Hiscock, Thomas John, and John Holmes Lyon, Greenwich,
Builders. Aug 4 at 3 at offices of Bristow and Shepherd, Cannon
Aug 3 at 12 at offices of Fewings
and Oakley, Queen st, Exeter. Luke
Ibberson, William, Soothill, York, Contractor. Aug 4 at 11 at offices
of Lake and Lake, Southgate, Wakefield
Jackson, John, Dewsbury, Plumber. July 30 at 3 at offices of
Chadwick and Sons, Church st, Dewsbury

Jenkins, David, Swansea, Ship Owner. Aug 5 at 12 at offices of
Jenkins, Church st, Aberavon

Johnstone, David, Chester, Draper. Aug 2 at 11 at Wellington Hotel. Nicholas Croft, Manchester. Lowe, Liverpool

Jones, Richard, Ruthin, Denbigh, Innkeeper. July 31 at 2 at Wynnstay Arms Hotel, Ruthin. Edwards, Ruthin

King, Thomas Croose, Brierley Hill, Stafford, Clerk. Aug 3 at 11 at 92, High st, Brierley Hill. Clulow

Kirkham, Charles, Leek, Stafford Printer. Aug 2 at 2 at offices of Hacker and Allen, St Edward st, Leek

Laycock, Henry Rayner, Bradford, Hay Dealer. Aug 3 at 11 at Bull and Bell Hotel, Briggate, Leeds. Last and Betts, Bradford Laverick, James, Monkwearmouth, Sunderland, Draper. Aug 11 at 12 at offices of Robinson, John st. Sunderland

Lees, Thomas, Earlsdon, near Coventry, Builder. Aug 5 at 11 at offices of Goate, Priory row, Coventry

Legge, Henry, Middlesborough, Innkeeper. July 31 at 1 at 36, Gosford st, Middlesborough. Dobson

Lewis, Richard, Wolverhampton, Paper Hanger. July 31.30 at 10 at offices of Rudland, Queen st, Wolverhampton

Maile, Alfred Frank, and William Barraud, Leicester, Boot and Shoe Factors. Aug 3 at 3 at offices of Wright and Hincks, Belvoir st Leicester

Mason, Edward, Kenyon Junction, near Manchester, out of business. July 30 at 3 at offices of Chew and Sons, Swann st, Manchester

Miller, John, Norwich, Boot Maker. July 31 at 11 at 30, Burr st, Norwich

Morgan, David, Eglwysilan, Glamorgan, Miller. Aug 5 at 11 at offices of Morgan, Albert chambers, Cardiff

Owencroft, John Gordon Hastings, Cheapside, Warehouseman. Aug 12 at 3 at offices of Munns and Longdon, Old Jewry Owton, George, Colden Common, Southampton, Wheelwright. Aug 7 at 2 at offices of Adams and Co, Jury st, Winchester Parry, James, Nelson, Ince-within-Makerfield, Lancaster, Milk Dealer. Aug 3 at 3 at offices of Wood, King st, Wigan

Payne, Henry George, East Grinstead, Sussex, Boot Maker. Aug 5 at 3 at offices of Pearless and Beeching, Tunbridge Wells

Pendergrast, John, Bedford, Leigh, Lancashire, Fish Dealer. Aug 4 at 3 at the Courts Hotel, Church st. Leigh. Buckley

Perkin, John, Stone, Stafford, out of business. July 31 at 11 at offices of Ashmall, Albion st, Hanley

Phillips, William Henry, Wolverhampton. Grocer. Aug 4 at 11 at offices of Rutland, Queen st, Wolverhampton

Price, John, Alma rd, East Hill, Wandsworth, Builder. July 31 at 12 at offices of Houlders, Barbican

Pye, Henry, Pendock, Worcester, Beer Seller. July 3 at 11 at offices of Moore and Romney, Tewkesbury

Radcliffe, Jacob Henry, Oldham, Lancashire, Cotton Waste Manufacturer. July 30 at 3 at the Dog and Partridge Hotel, Fennel st, Manchester. Clegg, Oldham

Rhodes, John, Barnsley, York, Outfitter. Aug 10 at 11 at Tyas and
Company, Regent st, Barnsley

Roach, John, Bristol, Shopkeeper.
Andrews, Nicholas st, Bristol

Ward, Walter Seawell, Bradford, Tailor. July 31 at 11 at offices of Berry and Robinson, Charles st, Bradford

Ward, William Carey, Southport, Lancaster, Draper. Aug 3 at 3 at offices of Lynch and Teebay, Castle st, Liverpool Whitehead, John Blakeley. Manchester, Grey Cloth Commission Agent. Aug 6 at 3 at offies of Sale and Co, Booth st, Maschester

Whitley, Benjamin, Leeds, Grocer. July 30 at 3 at offices of Forland Warren, Albion st, Leeds

Whittaker, James, Brindle, Lancaster, Farmer. Aug 2 at 3 at the Shelley Arms Hotel, Fishergate Preston, Whitfield, Chorley Wilcox, Isaac Francis, Hart st, Wood st, Licensed Victualler, Aug 4 at 3 by special leave, Harcourt, Moorgate st Williams, William, Dowlais, Glamorgan, Grocer. Aug 3 at 1 s offices of James and Co, High st, Merthyr Tydfil Wilson, Thomas, Manchester, Cabinet Maker. Aug 3 at 2 at the Cathedral Hotel, Fennell st, Manchester. Law, Manchester Wiseman, Edward, Bradford, York, Stone Mason. July 28 at 11 st offices of Singleton, New Booth st, Bradford

Wood, Septimus Frederick, Spennymore, Durham, Grocer. Au4 at 2 at Wholesalè Traders' Association, High st, Stockton-on-Te Woodley, Robert Henry, Oak lane, Limehouse, Cooper. Aug5? at Guildhall Tavern, Gresham st. Brown, Basinghall st Yarnold, Jonathan, Hyde, Chester, Machinist. Aug 3 at 3 at the Clarence Hotel, Piccadilly, Manchester. Stead, Manchester Zeller, Francis Joseph, West Bromwich, Stafford, Brewer. Anzi at 11 at offices of Jackson and Sharpe, High st, West Bromwich Zorn, John Theodore, Dalling rd, Hammersmith, Commercial Clerk. July 28 at 11 at Masons' Hall Tavern, Masons' Avenue, Banghall st. Waring, Borough High st

SCHWEITZER'S COCOATINA,

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 r Invalids and Children."

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Made instantaneously with boiling water, a teaspoonful to a Breakfast Cup, coating less than a halfpenny.

COCOATINA A LA VANILLE is the most delicate, digestible, cheapest Vanila Chocolate, and may be taken when richer chocolate is prohibited.

In tin packets at 1s. 6d., 33., 5s. 6d., &c., by Chemists and Grocers. Charities on Special Terms by the Sole Proprietors,

H. SCHWEITZER & CO., 10, Adam-street, London, W.C.

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94. CHANCERY LANE. LONDON. ATES & ALEXANDER, General Printers, Lonsdale Buildings, 27, Chancery-lane, immediately opposite Chancery-lane Post-office.

YA
July 31 at 11 at offices of

Shann, John, Clifford, York, Currier. Aug 3 at 3.30 at offices of
Hopps and Bedford, Bank st, Leeds

Shears, John, Jameston, Pembroke, Grocer. Aug 3 at 10.15 at offices
of Gwynne and Stokes, Crackwell street, Tenby

Sherratt, Thomas, Buglawton, Cheshire, Farmer. Aug 2 at 11 at
offices of Cooper, Townhall chambers, Congleton, Cheshire
Stewart, Michael, sen, Accrington, Lancaster, Machine Broker.
Aug 4 at 3 at the Royal Hotel, Blackburn rd, Accrington. Whalley,
Accrington

Swann, John, sen, Nottingham, Joiner. July 30 at 12 at offices of
Belk, Middle pavement, Nottingham

Thornton, Thomas, Neath, Glamorgan, Engine Driver. Aug 3 at 11
at offices of Scale, Orchard pl, Neath

Turner, Samuel, Florence, Stafford, Hay Dealer. July 30 at 3 at offices of Kent, Chancery lane, Longton

Walker, Thomas, Bradford, India Rubber Merchant. Aug 4 at 10.30 at offices of Hutchinson, Piccadily chambers, Piccadilly, Bradford

the

LAW, Parliamentary, and General Printing by

A

Yates & Alexander, 27, Chancery-lane.

UCTIONEERS' Work, Particulars and Conditions

of Sale, Posters, &c., printed by Yates & Alexander.

PAMPHLETS, Books, Newspapers, Circulars, Bales

and Regulations of Societies printed by
Yates & Alexander.

ROSPECTUSES of Public Companies, Memo

Notices, &c., printed by Yates & Alexander, 27,

Chancery-lane.

ISCOUNT for Cash allowed by Yates & Alexander, TATEMENTS of Claim and Defence, Affidavits, Petitions, and Pleadings printed by Yate & Alexander.

Solicitors' Journal. granting the Stewardship of the Chiltern Hundreds that

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Mr. GLADSTONE said in the recent discussion with regard the practice was "to consider whether the gentleman who asks for the office can by possibility be escaping from any duty he owes to Parliament, or any law under which he has come by his election to Parliament, and unless there is some ground or colour of positive objection of this nature, to grant the office without making further inquiry." There is at least one recorded instance in which the stewardship has been refused on the ground that the applicant was seeking to escape from some law under which he had come.' In 1842, Mr. Goulburn, then Chancellor of the Exchequer, refused the office to Viscount Chelsea on account of a suspected arrangement for the purpose of avoiding investigation into bribery, but he said in his letter (see Parliamentary Papers 1842 (544)), that "under ordinary circumstances I should not feel justified in availing myself of the discretion vested in me to refuse or delay the appointment for which you have applied, when sought for with a view to the resignation of a seat in Parliament." Lord North, however, claimed an absolute discretion to refuse the office, and in 1775 on an application by Mr. Bayly to grant him the Chiltern Hundreds, so as to vacate his seat for Westbury, Lord North replied, "The cases have certainly been very few in which I have excused myself from granting vacating offices to members of Parliament, but I have made it my constant rule to resist every application of that kind where any gentleman entitled to my friendship would have been prejudiced by my compliance."

IN FRANCE, Germany, and other countries, the jurisprudence of which is derived from the Roman law, in the absence of agreement to the contrary, a tenant is entitled to a remission of a proportionate part of his rent if more than half a year's harvest be destroyed by fortuitous events, unless he is compensated by the other harvests during his tenancy. The French law is to be found in the Code Napoléon, articles 1769 to 1773, and it is fully commented upon in Troplong's Echange et Louage (vol. 2), and in Toullier and Duvergier's Commentary on the Code (vol. 19). We rather regret to see that during the debates on the Irish Disturbance Compensation Bill this right of the tenant abroad has been brought forward as a foundation for a moral claim to a similar remission of rent to English and Irish tenants. As it has been settled ever since the case of Paradine v. Jane (Aleyn, 26), in the time of the Civil Wars, or we should rather say, ever since the cases in the Year Books, upon which that case is founded, that no fortuitous event excuses a tenant or other contracting party from performing a contract he has made, existing rents, both in England and in Ireland, have been fixed on the assumption that the landlord is not to be under any obligation to remit part of his rent, and to ask him to do so would be to alter the contract between him and his tenants. This objection would, of course, not apply to the introduction of the foreign rule as regards fresh leases, the landlord increasing his rent so as to compensate himself for the new liability, but there are grounds for apprehending that any such rule would be found very troublesome to work, especially in the case of small tenancies. In order correctly to apply the French rule it would be necessary for the parties to keep a record of the produce during every year of the tenancy, and they must ascertain in some way what amount of produce was expected when the rent was first fixed. To do this with real completeness would require the same sort of arrangements as are adopted for ascertaining the gross produce of a mine. Without this a landlord would be practically at the mercy of the tenant and his neighbours, who are familiar with the whole history of the

farm, while the landlord or his agent can only inspect it occasionally. Another objection to the foreign rule is that it tends to discourage improved cultivation. A

tenant who keeps his farm in statu quo is much more likely to get a remission of rent than one who by an unusual expenditure of manure and labour has raised the average yield of his farm considerably above what it was at the commencement of his tenancy. It is therefore not surprising that it should be usual on well-managed estates to require the tenant to renounce this right to remission of rent. This has been shown by a correspondent of the Times to be the case in Germany, and is probably also so in France.

AN INTERESTING QUESTION of evidence arose last Saturday during the trial of the divorce suit of Robertson v. Robertson and Favagrossa. In order to prove the commission of adultery in Italy an advocate from Milan went into the witness box and produced a copy of a form required by the law of Italy to be filled up by persons taking lodgings. The witness swore to the accuracy of the copy, and also stated that the forms are not allowed to leave the country, although they might probably be obtained by diplomatic intervention. It was objected that there was not sufficient evidence that the original document could not be produced, and that, therefore, secondary evidence was inadmissible. But Sir James Hannen held that there were enough materials before him to justify the admission of the copy; acting upon the general principle that secondary evidence may be given when the production of the original is impossible or inconvenient. The most familiar application of the rule is to the case of mural inscriptions or banners, but it has been on several occasions extended to documents which have been deposited in a foreign country. Thus in Alivon v. Furnival (1 C. M. & R. 277) the Court of Exchequer allowed an agreement of reference, which had been made in France, to be proved by the evidence of the attesting witness and an examined copy, on proof that the original had been deposited with a notary at Paris for safe custody, and that it was the established usage (though not the written law) in France to forbid the removal of a document so deposited, Lord Wensleydale saying:-"Such evidence is admissible where it is, in effect, out of the power of the party to produce the original." Again, in Quilter v. Jorss (11 W. R. 888, 14 C. B. N. S. 747), it became necessary to prove an agreement, and it appeared that it had been in the possession of a person who (during the American civil war) had been arrested at New York on suspicion of being the bearer of Confederate despatches. All his papers were taken from him, but they were afterwards restored, with the exception of the agreement in question. On inquiry for it at New York he was told that it had been sent to Washington, but no inquiry was made at the latter place. The Court of Common Pleas admitted secondary evidence of the agreement, and Williams, J., observed that "secondary evidence is admissible in all cases where it appears that it is the best which, without default, it is in the power of the party to furnish." On the other hand, the decision of Sir C. Cresswell in the well-known case of Crispin v. Doglioni (11 W. R. 500), appears to go in the opposite direction. The document there in question had been filed in a Portuguese court, and Sir C. Cresswell declined to admit secondary evidence on proof of an application to the actual custodian of the document, holding that the application to produce it ought to have been made to the court itself. It is worthy of notice that Sir J. Hannen was counsel in the case last cited, and argued, in favour of the reception of the secondary evidence, that it was enough to prove the document to be in the custody of a person who declined to produce it and whom the court could not compel to do so.

"THE VACCINATION ACT AMENDMENT BILL," against which the whole medical profession has so emphatic

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ally protested, is very short. It simply provides that no parent of a child shall be liable to be convicted for neglecting to take, or to cause to be taken, such child to be vaccinated, or for disobedience to any order directing such child to be vaccinated, if either (a) he has been previously adjudged to pay the full penalty of twenty shillings for any of such offences with respect to such child, or (b) he has been previously adjudged to pay any penalty for any of such offences in respect of such child." This clause, as we learn from a perusal of Mr. Fry's introduction to his edition of the Acts, is word for word the same as a clause which was inserted in the Vaccination Bill of 1871-now the Vaccination Act, 1871 (34 & 35 Vict. c. 98)—and passed the House of Commons, but was rejected in the House of Lords by a majority of one. It has its origin in a report of the Select Committee of the House of Commons, which, in reporting upon the Bill of 1871, after pointing out that "the public opinion of the neighbourhood may sympathize with a person prosecuted, and may in consequence be excited against the law, and after all, though the parent be fined or imprisoned, the child may remain unvaccinated, in which case the law can only triumph by the forcible vaccination of the child, could not recommend that a policeman should be empowered to take a baby from its mother to the vaccine station, a measure which could only be justified by extreme necessity," but "would recommend that whenever in any case two penalties or one full penalty have been imposed upon a parent, the magistrates should not impose any further penalty in respect of the same child." We cannot accede to these arguments. The Vaccination Acts of 1867 and 1871 are the deliberate expressions of the will of the Legislature, formed, as Mr. Bruce pointed out to the House of Commons, after an inquiry (instituted by Sir Benjamin Hall three years after the passing of the original compulsory Act of 1853) as exhaustive and complete as ingenuity could devise." The only possible amendments appear to be two, either (1) to compulsorily vaccinate a child as soon as the child can be safely detached from its mother for that purpose, or (2) to return to the principle of permissive vaccination, which obtained from 1840, when the first Vaccination Act was passed, to 1853, when vaccination was first made compulsory. The Vaccination Acts are passed for the benefit, not of parents, but of their children and of the public, and to allow parents to buy the power of breaking the law by discontinuance of a penalty for a continuing offence is not only entirely without precedent in our statutory law, but a distinct encouragement to an agitation the most fanatical and ignorant in our history.

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AN IRISH GENTLEMAN, Mr. Peter Sheridan, "a Dublin merchant for forty-five years," having been refused change for a Bank of Ireland note at the St. Pancras Station, writes to the Times to say that he will " henceforward refuse any payment tendered by Bank of England notes, and would recommend every man, woman, and child in Ireland, through the press, to do likewise." Mr. Peter Sheridan's example will, doubtless, have its attractions for such children in Ireland as are in the habit of receiving payments tendered by Bank of England notes, and if only followed by that class the Bank of England need not entertain much apprehension. But if Irish men or women should copy Mr. Sheridan's example, the consequences may be more serious, for the Legislature, by 8 & 9 Vict. c. 37, s. 6, has enacted that Bank of England notes shall not be a legal· tender in Ireland. Before, however, any Irish “ woman, or child" refuses in England any payment tendered in Bank of England notes, he or she will do well to acquaint himself or herself with the provisions of 3 & 4 Will. 4, c. 98, s. 6, under which Bank of England notes are made a legal tender in England, to the amount expressed in them, for all sums above £5.

man,

A CORRESPONDENT writes to us:-"Your correspond-
ent, J. D. W. (ante, p. 723) raises the question whether WHAT RATE OF INCOME TAX SHOULD BE
identity of name is evidence of identity of person.
DEDUCTED?
I may suggest that it is always essential in tracing
a pedigree, in 8 case where no one capable from
personal acquaintance of proving identity is in existence,
that collateral evidence, such as recitals in old deeds,
should be adduced to prove the several links in the chain
of descent. It seems superfluous to remind your readers
that it is a very common thing for the same name to be
handed down from father to son for many generations,
and two or three centuries ago it was more common than
In a case of Teed v. Harding (not yet reported),
before the Master of the Rolls on the 8th inst., there oc-
curred a succession of several persons of the same name
in one family over a period of a century or more; but
by the aid of recitals in deeds every person named in the
certificates of marriage and baptism was identified for a
period extending from 1665 to the present time."

now.

IT WAS HARDLY TO BE EXPECTED that Mr. Justice Denman, in Flower v. Buller, would refuse to follow the decision of Vice-Chancellor Malins in Pike v. Fitzgibbon (28 W. R. 667). If the rule there laid down was right, Flower v. Buller was an à fortiori case, for the married woman's charge in the recent case was specifically of her expectancy under her cousin's will or intestacy. There may be some difficulty in seeing how a mere general engagement of a married woman, having no separate property at the time the engagement is entered into, can be said (according to Johnson v. Gallagher, 3 De G. F. & J. 515) to be "made with reference to and upon the faith or credit of that estate," but an engagement, such as that in Flower v. Buller, made expressly with reference to the expectation of acquiring future property, appears to present no such difficulty; and, whether Pike v. Fitzgibbon was or was not rightly decided, we think that the decision in Flower v. Buller

will stand.

THERE IS A LEGAL PERIODICAL, published on the other side of the Atlantic, which has for some time past reprinted without acknowledgment, and as if they were original leaders, articles appearing in this journal. Apart from antiquated notions of literary honesty, we do not know that this practice offers any special ground for complaint. But we do object to have ascribed to us articles or paragraphs which have not appeared in our columns. Our useful and usually carefully conducted contemporary, Public Opinion, on the 17th inst., professed to copy from the SOLICITORS' JOURNAL a paragraph, containing some not very well considered observations on "Parochial Law Fees in Wales," and next week published a letter from a Welsh correspondent expressing surprise "that such an authority as the SOLICITORS' JOURNAL should not see through such a simple affair as this." We ought hardly to be expected to through" an affair which never came within the range of our observation.

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ON WEDNESDAY LAST Vice-Chancellor Malins rose at

twelve o'clock, notwithstanding he had begun his day with about fifteen causes in his list. We may perhaps be permitted to suggest that if there was in this court a separate list of witness causes, and days specially devoted to them, and other days devoted to the nonwitness causes, there would be less chance of the occurrence of such an event as that of Wednesday.

IT appears from the answer of Mr. Gladstone to Lord
E. Cecil that "the Inland Revenue Department have for
a long time been in the habit, without any strict legal
authority, of acting provisionally on the resolutions of
the House of Commons with respect to income tax," but
that "when anyone remonstrates, the Inland Revenue
authorities are careful to state that if a person does not
acquiesce he is quite at liberty to decline any de-
duction beyond the rate imposed by Act of Parliament,"
and Sir Stafford Northcote explained that "the deduc-
tion is made when the resolution is passed, on the
understanding that, if it should not ultimately become
law, repayment would be made," while, on the other
hand, "if the deduction be not made, and the resolution
becomes law, it could be exacted afterwards." There is
no doubt that some confusion has been caused by the
practice of acting upon "resolutions," and this confusion
is increased by the novel clause (clause 50) in the
Customs and Inland Revenue Bill of this session, "that im
the case of dividends. . . due or payable half-yearly or
quarterly in the course of the year which commenced on
the 6th of April, 1880, where a half-yearly payment or
quarterly payment shall have become due or payable
prior to the passing of this Act, and duty at the rate of
fivepence only shall have been paid thereon, such half-
yearly payment, or the two first quarterly payments,
shall be deemed to have been or to be chargeable only
with the duty of fivepence granted by the Customs
and Inland Revenue Act, 1880, and the other half-
yearly payment, or the two other quarterly payments,
shall be chargeable, and assessed, and charged with
the duty of sevenpence."

The practice of dividend-paying companies, &c., in
view of this clause, has been highly diversified. In
some instances there has been deducted the legal
fivepence only; in some instances the resolution six-
pence; in one instance fivepence-halfpenny, being three
months at fivepence, and three months at sixpence; in
another instance fivepence, with a warning that seven-
charged
pence will be
next dividend day, "if
the resolution should pass into law." Of course,
any deduction except of fivepence is absolutely
illegal, and we fail to see any convenience in the prac
tice of acting upon "resolutions," except that accruing
to the Exchequer by obtaining payments in advance
without discount.

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It is well to point out, however, that the practice,.
though not authorized, is recognized by a statute passed
in 1862 (25 Vict. c. 22), and incorporated by refer
ence in every Income Tax Act passed since that year
(see for instance Customs and Inland Revenue Act,
1880, 43 Vict. c. 14, s. 5). By section 43 of 25 Vict. c.
22, it is enacted that persons intrusted with the pay-
ments of dividends falling due since the 5th of April and
before the passing of that Act, are to make returns there-
of to the Special Commissioners of Income Tax," speci-
fying the sums, if any, deducted or retained by them
"in respect of income tax, to become chargeable there-
on by the authority of Parliament in this present session";
and that the Special Commissioners are to make assess-
ments upon such dividends, &c., as if this Act had been
in force on the 6th day of April, 1862." The Income
Tax Acts are annual Acts, expiring on the 5th of April
section into each annual Act is that" for the purposes of
in every year, and the formula for incorporating this
this Act, the year 1862 mentioned in the 43rd section of
the 25th and 26th years of her Majesty, chapter 22,
shall be read as and deemed to mean the year"-
1878, 1879, or 1880 as the case may be. The Customs.
and Inland Revenue Bill now before Parliament con-
tains no such clause (and, indeed, the 43rd section of the
Act of 1862 would require some little variation in its
terms before it could be incorporated), but it substitutes
for it the clause imposing an extra penny on the tax-

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