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blended the transactions of the farm with his other concerns, he could not set forth the amount of his profits. It was ordered that in taking the accounts against him annual rests should be made and interest should be calculated at five per cent. upon those annual rests (see Attorney General v. Solly, 2 Sim. 518, where it was alleged in argument that the order for making annual rests in this case was obtained by surprise). On the other hand, it is to be observed that in Ashburnham v. Thompson (13 Ves. 402: see a statement of the case from an original note in 1 Mad. 303), where executors kept a balance in their hands for twenty years and employed it for their own advantage, although it was urged (see 1 Mad. 303) that, as the executors had made compound interest, they ought to be charged with it, the Master of the Rolls refused to do so. And in Attorney-General v. Solly (2 Sim. 518), where the trustee had employed the trust money in carrying on his trade, Sir L. Shadwell declined to order yearly rests to be made. Recent decisions, however, have clearly recognized the liability of the trustee to be charged with compound interest in all cases where the trust funds have been engaged in a trade in which compound interest is ordinarily made upon the money employed in it. (See Burdick v. Garrick, 18 W. R. 387; L. R. 5 Ch. 233; Vyse v. Foster, 21 W. R. 207 L. R. 8 Ch. 309, 337).

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The rule, as already explained, has been based in the recent cases upon the presumption that the trustee or executor has made compound interest on the trust money which he has embarked in trade. Where the trade in which the money has been employed is one in which compound interest is not made, and in which rests would not be made in making up the counts, the trustee will not be charged with compound interest (Burdick v. Garrick, 18 W. R. 387, L. R. 5 Ch. 233, 242). Thus it was said by Lord Hatherley in the last-mentioned case that "there is nothing like compound interest obtained on the money employed by a solicitor. On the contrary, he is out of pocket for a considerable period by those moneys which he expends, and upon which he receives no interest for, possibly, three or four years"; hence the court refused to charge with compound interest a fiduciary who had employed money with which he had been intrusted in the business of a solicitor.

(2) Compound interest will also be charged against a trustee or executor who, notwithstanding an express trust or direction in the trust instrument, to accumulate the income (or surplus income: Knott v. Cottee, 16 Beav. 77) of the trust funds, keeps them in hand, without endeavouring to invest them so as to fulfil the trust (Raphael v. Boehm, 11 Ves. 92, 13 Ves. 407; Wilson v. Peake, 3 Jur. N. S. 155; Jones v. Foxall, 15 Beav. 388; see also the observations of Lord Selborne in Vyse v. Foster, 23 W. R. 355, L. R. 7 H. L., at p. 346; but see Dornton v. Dornton (13 Ves. 402), where, although the will contained a direction to accumulate (see 1 Mad. 301), compound interest was not ordered). The trustee or executor will be considered as having lent the trust money to himself upon the terms upon which he could have lent it to others, and as often as he ought to have lent it (Raphael v. Boehm, 11 Ves., at p. 107); hence the account will be taken against him with rests.

(3) It would also seem that, although the trust instrument contains no express trust or direction to accumulate the interest, yet if, under the circumstances of the case (e.g., the cestui que trust being an infant maintained by his father), the interest upon the investments of the trust fund improperly retained ought to have been invested from time to time, the trustee executor will be charged with compound interest (Walrond v. Walrond, 29 Beav. 586 see the observations in Jones v. Foxall, 15 Beav., at pp. 393, 394; also the remarks of Lord Selborne in Vyse v. Foster, 21 W. R. 207, L. R. 8 Ch., at p. 346).

or

In Raphael v. Boehm half-yearly rests were ordered to

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be made; thus, as Sir T. Plumer said (1 Mad., at p. 300), giving double compound interest. Lord Eldon doubted (see 11 Ves. 111) whether this had ever been done before, and we cannot find that it has been done since except in Burdick v. Garrick, where Vice-Chancellor Stuart decreed an account to be taken with half-yearly rests (see 18 W. R. 387, L. R. 5 Ch. 233); but on appeal the direction as to charging compound interest was struck out, and in subsequent cases in which compound interest has been charged against a trustee or executor yearly rests have been ordered. As Lord Brougham said in Docker v. Somes (2 My. & K., at p. 663), "all the judges who have mentioned the decree in Raphael v. Boehm have considered it as severe ; but it would seem on principle that where half-yearly rests are made in the trade in which trust money has been employed, the trustee will be charged with half-yearly rests.

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The effect of a direction that yearly rests shall be made was explained in Heighington v. Grant (5 My. & Cr. 258, 266). The interest will be calculated upon each of the sums received and retained by the trustee or executor from the time it is received up to the end of the current year, as the case may be; then the amount of such interest will be added to the principal; and from that time interest will be calculated on the sum so made up of principal and interest, the same process being repeated at the end of each subsequent year.

Where a trustee has acted so as to incur the liability to interest, and has become bankrupt, the court will decree interest against his estate (Morris v. De Bernales, 1 Russ. 301, 305; Dornford v. Dornford, 12 Ves. 127). It is immaterial whether the sum which the trustee or executor has wrongfully retained is the capital of the trust funds or accumulated interest thereon. In the latter case the claim for interest on the sum improperly retained is made, not on account of the arrears of income, but for the improper keeping back of a sum, from whatever source derived, which the trustee or executor ought to have paid over (Blogg v. Johnson, 15 W. R. 626, L. R. 2 Ch. 225: see Hollingsworth v. Shakeshaft, 14 Beav. 492, 498).

Interest will be given by the court, although it may not be asked for by the pleadings (Goodyere v. Lake, Amb. 584; Turner v. Turner, 1 J. & W. 39; Pearse v. Green, 1 J. & W. 135; Woodhead v. Marriott, C. P. Cooper 62; Melland v. Gray, 2 Coll. 295; Hollingsworth v. Shakeshaft, 14 Beav. 492, 498); and interest will be given upon further directions, although the question was not reserved at the hearing (Hollingsworth v. Shakeshaft, 14 Beav., at p. 497; Johnsonv. Prendergast, 28 Beav. 480).

A correspondent of the Times cites the following provisions of the German Handelsgesetzbuch, with reference to traders being compelled to keep regular books. Art. 28.-Every trader is bound to keep books in which his business transactions and his financial position are fully disclosed. Further, he is bound to keep the business letters which he receives and copies of the letters which he sends Art. 29.-Every trader, on commencing business, is bound to make an inventory con taining an exact description of his property and liabilities it must state the value of such property as is in land. He must also draw up a balance-sheet of his property and lia. bilities. In each subsequent year the trader must draw up a similar inventory and balance-sheet. Art. 30.-The inven tory and balance-sheet must be signed by the trader. In the case of a partnership every partner, personally liable, must sign. Art. 31.-In making up the inventory and the balancesheet the property and the debts due to the estate must be estimated according to their existing value. Doubtful debts must be estimated according to their probable value. Bad debts must be written off. Art. 32.-The books must be bound, and each page of them must be numbered. No space must be left between the entries. Entries must not be erased or made illegible in any way. Alterations must not be made if they are of such a character as to make it uncertain whether they were original or subsequent entries. Art. 33.-Traders are bound to keep their books, inventories, and balancesheets for ten years from the time they were made up.

Legislation of the Year.

ARTIZANS DWELLINGS.

42 VICT. c. 8.-ARTIZANS' AND LABOURERS' DWELLINGS ACT, 1879, AMENDMENT ACT, 1880.

This little Act need alarm no one. It merely reads out of the recited Act words which had been inserted therein by mistake. The words swept out of the statutebook are these, "in the form set forth in the third schedule hereto." The form in question was a form of mortgage of labourers' dwellings to the Public Works Loans Commissioners. Such commissioners may still advance the money, but must get their mortgages drawn in the usual manuer. The section apparently could not have been worked without the amending Act. The statutory amendment of statutory clerical errors is not at all infrequent, but the only instance we can call to mind of a clerical error having a whole Act of Parliament to itself is the filling up of a blank in 1 Vict. c. 23, s. 7, by 1 & 2 Vict. c. 29. The former Act allowed an incumbent to sell an inconvenient parsonage and land contiguous not exceeding acres. The later one directed that the word "twelve" should be inserted between "exceeding" and acres.

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PROBATE DUTY.

42 VICT. c. 14.-THE CUSTOMS AND INLAND REVENUE ACT, 1880.

The provisions of part 3, sections 9-13, were explained in our columns at the time of the passing of the Act; and it is only necessary to add here that section 11 extends the provisions of section 41 of 16 & 17 Vict. c. 61, enabling the commissioners to commute future succession duty. The former provision required the application to be made by the person entitled to the succession in expectancy; the new provision enables the application to be made by the executor or trustee or other person who would be accountable for the duty in respect of the expectancy if it were then in possession. The former provision had reference to succession duty only; the new one enables the commissioners to commute any legacy duty or succession duty presumptively payable in respect of any interest in expectancy upon the determination of a life, or other temporary, interest in possession in a legacy, or residue, or in personal property comprised in a succession.

Cases of the Week.

PRACTICE-ATTACHMENT FOR CONTEMPT-BANKRUPTCYINABILITY TO DO ACT ORDERED--RELEASE-DISCRETION OF JUDGE.-In a case of Pooley v. Whetham, before the Vacation Judge on the 29th ult., a motion was made to discharge the plaintiff from custody under the following circamstances:-An order was made in September, 1879, for the plaintiff's committal for contempt in not obeying an order for the delivery by him of a railway in Jersey to the receiver in the action. The plaintiff evaded the order by going abroad, and has not given up possession of the rail. way to the present time. After the order for his comtrustee recently obtained a request in the nature of a writ mittal the plaintiff was adjudicated a bankrupt, and his of assistance to the Jersey court to enable him to obtain possession of the railway. In June last the plaintiff was arrested in France under the Extradition Act for certain offences against the Bankruptcy Act, and was examined before a magistrate in London on these charges, and was acquitted. On going out of court he was arrested under an order of Bacon, V.C., and committed to Holloway Gaol for his contempt in not obeying the order of September, 1879. The plaintiff moved for his discharge before the Vice-Chancellor and also the Court of Appeal, on the ground that his arrest was an evasion of the Extradition Act, under which a person can only be committed for the one offence for which he is extradited; and also on the ground that the extradition was obtained by collusion and for the real purpose of attaching the plaintiff. The Court of Appeal, however, refused to release the plaintiff on eitber of the above grounds, and he accordingly remained in prison. The present application was based on the statute, li Geo. 4, and 1 Will 4, c. 36, s. 15, which gives the court a discretion to discharge a prisoner for contempt, and on the ground that by reason of the bankruptcy the plaintiff could not now do anything further to give possession of the railway to the receiver, and that he should not be kept in prison for an indefinite time. It was also urged that he had been in prison now three months, was in failing health, and was sixtyeight years of age, and, therefore, that the court should exer. cise its discretion in his favour. LUSH, J., after some discussion, said that the object of the committal was to compel obedience to the order of the court, and, therefore, if saw that the plaintiff could do nothing further towards giving up possession of the railway to the receiver he should discharge him. As, however, this fact did not appear on the affidavits of either party, he should direct the motion to stand over to the 7th proximo, when he would dispose of the case himself on the fresh evidence.-SOLICI TORS, Harper, Broad, & Battcock; Newman, Stretton, & Hilliard.

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The Registration Courts.

Section 12 enables executors, administrators, and trustees to relieve themselves from their liability to legacy or succession duty (under 36 Geo. 3, c. 52, s. 6, and 16 & 17 Vict. c. 51, s. 44) in respect of any funds in their hands which they intend to distribute, on delivering to the commissioners notice in writing for any claim to the duty, and furnishing them with all particulars which they may require, and satisfying any claims to duty made by the commissioners. The personal representative or trustee will, thereupon, obtain a certificate of dis-occupying freehold houses built on land which was formerly charge from the commissioners, but the liability of the persons beneficially interested will remain unaffected.

A few weeks ago the stipendiary magistrate of Brighton, Mr. Bigge, who has held the appointment for a quarter of a century, applied to the town council for an increase of his salary, and the increase (from £800 to £1,000), having been granted, it was arranged that a fresh commission should be issued to him. In view of this Mr. Bigge resigned his seat, but subsequently it was ascertained that an alteration in the law prevented him from taking it again until he had had the oath administered to him at quarter fessions, before the Lord Chancellor, or by a judge sitting in open court. The result has been that for over a week the criminal business of the borough has been left in the hands of the unpaid magistracy, causing both inconvenience and delay in more than one instance. Mr. Bigge, however, having been duly sworn in in London, again took his seat on Wednesday.

DALTON-IN-FURNESS.-(Mr. E. MACRORY).-Sept. 25.
Claim in respect of enfranchised customaryholds.
An important question was raised upon claims by persons

customary hold and had been enfranchised, but the mines
and minerals were reserved to the lord of the manor.

THE BARRISTER ruled that in claiming in respect of free. hold houses the claimout was wrong, as the property was not freehold.

MIDDLESEX (BETHNAL GREEN).—(Mr. J. N. GOREN).—
Sept. 29.

Foreign name of claimant.

In the parish of St. Leonard, Shoreditch, a person of the name of Isaac Lolosky made a claim for freehold property. Mr. Pym (Conservative) raised the objection that the claimant's name being a foreign one, it ought to be proved that he was properly naturalized.

Mr. Prince (Liberal) contended that it must be assumed that he was naturalized unless Mr. Pym could produce some evidence to the contrary. To raise such an objection on a new claim, and without evidence, would lead to great trouble, and much discussion would constantly arise as to whether a name was a foreign one or not.

THE BARRISTER stated that, having regard to the number of aliens residing in London, he thought evidence should be produced, and adjourned the case for this purpose, adding that he should discountenance any similar objection raised without reasonable ground.

CHESTER.-(Mr. DUNN).-Sept 29.

Soldiers.

A point was raised with respect to the votes of soldiers, on the claim of Henry Robert Hughes, of 52, Devonshireplace, who is in the Royal Engineers. The claimant appeared in the witness-box in uniform.

Mr. Brassey (Liberal) thought the admission that the claimant was in the army was sufficient, without notice of objection, to disqualify him, as soldiers were always kept in barracks during an election.

THE BARRISTER said that, in the absence of any cases being cited to the contrary, he should hold that a soldier who paid rates and taxes was entitled to vote. Mr. Brassey then withdrew the objection, and the claim was allowed.

Continuous occupation.

An objection was raised to a man named Youd, that, as his house and shop had been burnt down, and he had been obliged to go to live elsewhere, there had been a break in the occupancy.

THE BARRISTER ruled that as the man had paid rent the occupation was continuous, notwithstanding that the house no longer existed.

Obituary.

MR. WILLIAM BURT WHITMARSH.

Mr. William Burt Whitmarsh, solicitor, coroner for North Wiltshire, died at the Hawthorns, Chippenham, on the 20th ult. at the age of seventy-nine, from apoplexy. Mr. Whitmarsh was the son of Mr. William Dyke Whitmarsh, of Salisbury. He was born in 1801, and was admitted a solicitor in 1824. He originally practised at Wilton, but subsequently removed to Chippenham, where he spent the remainder of his professional life. Fifty-three years ago he succeeded his father in the office of coroner for Wiltshire, and since the division of the districts he had acted for the Northern Division of the county. Mr. Whitmarsh retired from practice two or three years ago, but he retained the coronership until his death. It is stated that he was the oldest coroner in England, and that the office of coroner for Wiltshire has been held by a member of his family for 300 years. His son, Dr. Francis Whitmarsh, has for several years acted as deputy-coroner. Mr. Whitmarsh was the author of a collection of Family Prayers" and other devotional works.

MR. DAVID WILLIAM HEATH.

Mr. David William Heath, solicitor, died at Nottingham on the 24th ult., after a long illness. Mr. Heath was articled to Mr. Michael Browne, of Nottingham, and was admitted a solicitor in 1861. He had practised at Notting ham for nearly twenty years, having for some time past been associated in partnership with his son, Mr. Samuel Edward Heath. He had a good business, and for about eleven years he had filled the office of coroner for the Nottingham Division of the county. He was also clerk to the Sutton-in-Ashfield Local Board. Mr. Heath's opinions were those of the advanced Liberal party, and he took a very active part in local politics. In 1874 he was a candidate for the representation of Nottingham, but was unsuccessful.

MR. J. A. COOPER.

Mr. James Artis Cooper, a member of the firm of Paines, Layton, Cooper, & Pollock, of Gresham House, Old Broadstreet, died at Putney on the 28th ult. Mr. Cooper, who was a native of London, owed his introduction to professional life to Messrs. White & Baas of Halesworth, Suffolk. From thence he removed to London about 1855, entering the office in which he ultimately became a partner, at first in a subordinate capacity, and afterwards becoming a

managing clerk. Mr. Cooper's care and assiduity as to details, coupled with great quickness and a sound judgment, added to an unswerving straightforwardness and an abhorrence of anything approaching to trickery or sharp practice, gained him the esteem and regard of his partners and of the clients of the firm, by whom he will be much missed and regretted. His death at the comparatively early age of forty-three must partly be attributed to his love for mountaineering, which induced him to pay insufficient attention to the caution prescribed to him by his medical advisers, who had detected a weak action of the heart which ultimately proved fatal. Mr. Cooper was for many years an active member of the Volunteer Corps of which Lord Ranelagh is colonel, and in which the deceased gentleman held the rank of captain.

Law Students' Journal.

BIRMINGHAM LAW STUDENTS' SOCIETY. At a meeting of this society held in the Law Library, on Tuesday, the 21st ult., Mr. J. Moore Bayley in the chair, a debate took place upon the following moot point :-"A prisoner uttered two coins which were or had been real sovereigns coined at the Mint, but they had been subsequently and fraudulently filed at the edges to such an extent as to reduce the weight by one twenty-fourth part. The effect of the filing was to substantially remove the milling, and in order to restore the appearance of the coins a new milling had been added thereto with tools. Were such coins false and counterfeit within the meaning of 24 & 25 Vict. c. 99, s. 9?" The speakers in the affirmative were Messrs. Barrow, Gover, and Cochrane, and in the negative Messrs. Phillips, King, and Rogers. The question was decided in the affirmative. A vote of thanks to the chairman concluded the meeting.

Appointments, Etc.

Mr. JAMES PERRONET ASPINALL, barrister, who has been appointed Secretary to the Gloucester Election Commission, was called to the bar at the Middle Temple in Trinity Term, 1867, and is a member of the North-Eastern Circuit.

Mr. JAMES VALENTINE AUSTIN, barrister, has been appointed Secretary to the Canterbury Election Commission. Mr. Austin is a graduate of Trinity College, Oxford, and he was called to the bar at the Inner Temple in January, 1876. He practises on the Western Circuit, and he is one of the staff of the WEEKLY REPORTER.

Mr. JOHN JAMES, solicitor, of Wrexham, has been appointed a Magistrate for that borough. Mr. James was admitted a solicitor in 1828, and was for many years town clerk of Wrexham.

Mr. JOHN LOCK, solicitor, of Tenby, Pembroke, and Milford, has been elected Clerk to the Tenby Charity Trustees, in succession to Mr. John Gwynne, deceased Mr. Lock was admitted a solicitor in 1874, and is also clerk to the borough magistrates at Tenby.

Mr. JOHN FREDERICK MAY, solicitor (of the firm of Parrott, May, & Sons), of Macclesfield, has been ap. pointed Clerk to the Macclesfield Board of Guardians, Assessment Committee, and Rural Sanitary Authority, on the resignation of his father, Mr. John May. Mr. J. F. May was admitted a solicitor in 1866, and is clerk to the Prestbury Highway Board.

Mr. PAYNTON PIGOTT, barrister, has been elected Chief Constable for the County of Norfolk. Mr. Pigott is the son of the Rev. Richard Paynton Pigott, and nephew of the late Mr. Baron Pigott. He was called to the bar at the Middle Temple in Trinity Term, 1866, and was formerly a member of the Oxford Circuit. He was appointed deputy chief constable for Norfolk about five years ago.

Mr. LEWIS REES THOMAS, solicitor, of Carnarvonshire, has been elected Clerk to the Carnarvonshire Turnpike Trust, in succession to the late Mr. Evan Wynne Jones, of Chester. Mr. Thomas was admitted a solicitor in 1873, and is in partnership with Mr. Hugh Jones.

Mr. HORACE SMITH, barrister, who has been appointed Secretary to the Oxford Election Commission, is a graduate of Trinity Hall, Cambridge. He was called to the bar at the Inner Temple in Easter Term, 1862, and is a member of the Midland Circuit.

Companies.

WINDING-UP NOTICES.

JOINT STOCK COMPANIES.

LIMITED IN CHANCERY.

DIRECT FISH SUPPLY ASSOCIATION, LIMITED.-By an order made by Lindley, J., dated Sept 16, it was ordered that the Association be wound up. Raven and Co, Queen Victoria st, solicitors for the petitioner

JOHN WILKINSON, SON, AND COMPANY, LIMITED.-The M.R. has, by an order dated June 24, appointed John Hartley Blackburn, Leeds, to be liquidator

JOINT STOCK INVESTMENT ASSOCIATION, LIMITED.-Petition for winding up, presented Sept 23, directed to be heard before Jessel, M.R. on Nov 6. Robinson and Co, Lincoln's inn fields, agents for Rowlands and Co, Birmingham, solicitors for the petitioner

PALATINE HOTEL AND RESTAURANT COMPANY, LIMITED.-Petition for for winding up, presented Sept 21, directed to be heard at the court of Malins, V.C. on Oct 6. Pritchard and Co, Painters' Hall, Little Trinity lane, agents for Boote and Edgar, Manchester, solicitors for the petitioners [Gazette, Sept. 21.] BRITANNIA GLASS BOTTLE COMPANY, LIMITED.-Petition for winding up, presented Sept 24, directed to be heard before Little, V.C. on Oct 21, at the Assizes Courts, Strangeways, Manchester. Boote and Edgar, Manchester, solicitors for the petitioner BIRMINGHAM BREWING, MALTING, AND DISTILLING COMPANY, LIMITED.-Petition for winding up, presented Sept 27, directed to be heard before the M. R. on Nov 6. Robinson and Co, Lincoln's inn fields, agents for Ansell, Birmingham, solicitor for the petitioner

CO-OPERATIVE FOUNDRY AND BUILDERS' SUPPLY AND ADVANCE ASSOCIATION, LIMITED.-Petition for winding up, presented Sept 22, directed to be heard before Hall, V.C. on Nov 5. Vernon and Co, Moorgate st, solicitors for the petitioner FLAGSTAFF SILVER MINING COMPANY OF UTAH, LIMITED.-Petition for winding up, presented Sept 25, directed to be heard before the M.R. on Nov 6. Snell and Greenip, George st, Mansion House, solicitors for the petitioner [Gazette, Sept. 28.J

UNLIMITED IN CHANCERY. BRISTOL PROVIDENT PERMANENT BENEFIT BUILDING SOCIETY.Petition for winding up, presented Sept 28, directed to be heard before the Vacation Judge on Oct 13. Torr and Co, Bedford row, agents for Atchley, Bristol, solicitor for the petitioner [Gazette, Sept. 28.1

FRIENDLY SOCIETIES DISSOLVED. FRIEND-IN-NEED MUTUAL BENEFIT SOCIETY, White Hart Inn, Cinderford, Gloucester. Sept 20

LEIGHTON BUZZARD FEMALE UNION SOCIETY, Eliza Pearce's, Canal st, Leighton Buzzard, Bedford. Sept 20

LOWESTOFT CHURCH OF ENGLAND TEMPERANCE SICK BENEFIT SOCIETY, Three Cups Coffee-house, Lowestoft. Sept 20

[Gazette, Sept. 24.]

New Orders, Etc.

TRADE-MARKS IN SWITZERLAND. Her Majesty's Minister at Berne has reported that British subjects have the right to oppose the registration at the Swiss Federal Bureau of imitations of their trade-marks, a reciprocal right being given to Swiss citizens in this country. The Federal Council have, however, no power to extend the period for lodging objections, which would expire on the 30th ult.; but protests posted from the United Kingdom on that day will be accepted, and the requisite proofs in support of them need not be produced at the same time. These proofs are:-(1.) That reciprocal protection is given to the Swiss trade-marks in this country, which fact can be established by a declaration to that effect, signed by Mr. Vivian. (2.) That the complainant's trade-mark is legally registered and protected in this country; his declaration to that effect will suffice in the first place, proof can follow. (3.) The complainant must send three copies of his trademark, duly signed and attested, for comparison with the native mark, and for communication to its depositor. (4.) Proof of the period during which the British complainant has lawfully made use of this trade-mark.

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CREDITORS UNDER 22 & 23 VICT. CAP. 25 LAST DAY OF CLAIM.

CARTER, WILLIAM, Billericay, Essex, Esq. Oct 29. Woodard, Chelmsford

CATT, ROBERT, Orleston, Kent, Farmer. Nov 1. Hallett and Co, Ashford

CHAPLIN, JOHN, Cheshunt, Hertford, Bootmaker. Nov 1. Morris, Paternoster row

CHAPLIN, JAMES, Wells-next-the-Sea, Norfolk, Maltster. Dec 31. Stanley, Norwich

CHEETHAM, JOHN THOMAS, Rochdale, Lancaster, Architect. Nov 1. Standring and Taylor, Rochdale

CRUMPTON, CHARLES, Aston-juxta-Birmingham, Gent. Oct 31. Elwards, Birmingham

DAVENPORT, JOHN, Rodborough, Gloucester, Accountant. Oct 15. Heelas and Davis, Stroud

DAVIS, ISAIAH, Harborne, Stafford, Gent. Oct 15. Parr, Birmingham ECK, JUSTUS ALEXANDER, Clapham rd, Stockwell, Merchant." Oct 14. Crump and Son, Philpot lane

EDWARDS, GEORGIANA, Brighton. Oct 29. Woodard, Chelmsford FLETCHER, GEORGE PHILIP, Morgan st, Tredegar sq, Tailor. Oct 20. Turner and Son, Leadenhall st

GREEN, JOHN, Preston, Lancaster, Shuttle Manufacturer. Oct 30. Thompson and Craven, Preston

HAWORTH, JAMES, Bury, Lancaster, Retired Warchouse man. Oct 31. Grundy and Co, Bury

HEALEY, JOSEPH, Nottingham, Gent. Sept 30. Belk, Nottingham LEW, ALBERT, Retired Paymaster in the Royal Navy. Oct 31. Woodhead, Charing Cross, Westminster

LIPSEY, NORMAN, Barnoldswick, York, Shopkeeper. Oct 1. Robinson, Skipton

MACKEY, EMILY SOPHIA, Thornsett rd, South Penge Park.
Phillips, Old Jewry chambers

MARGARET, Her Grace, Duchess of SOMERSET. Nov 18.
Bristow and Co, Bedford row

MILLS, MARY EWSTERS, Shanklin, Isle of Wight.
and Co, Great St. Thomas Apostle, Queen st

Oct 30.

Collyer

Oct 30. Tippetts

PATTBERG, HENRY, Crawshaw Booth, Lancaster. Oct 31. Woodcock and Son, Haslingdon

RAYNER, MARY ELIZABETH, Bury, Lancaster. Oct 31. Grundy and Co, Bury

SCARLETT, WILLIAM SMITH, Cheetham, Manchester. Oct 30. Gaunt and Grainger, Manchester

SECCOMBE, ROGER, Germansweek, Devon, Gent. Nov 16. Daw and Son, Exeter

SMITH, GEORGE, Nottingham, Lace Salesman. Oct 31. Towle and Co, Nottingham

SURMAN, JOHN SURMAN, Swindon Hall, nr Cheltenham, Esq. Nov 1. Moores and Romney, Tewkesbury

TALBOT, MARY ANN, Stafford pl, Buckingham Gate. Nov 10. Tucker and Co, King st, Cheapside

TREFFRY, GEORGE, Mount Radford, Exeter, Gent. Nov 16. Daw and Son, Exeter

TURNER, FREDERICK JOHN, Nantwich, Chester, Gent. Νον. 1. Llewellyn and Ackrill, Tunstall

WILCOCKS, JAMES BLACKMORE, Holmedale, Exeter, Esq. Nov 16. Daw and Son, Exeter.

[Gazette, Sept. 21.]

Earl Spencer, Lord President of the Council, has addressed a letter to the clerk of the peace for the county of Northampton, resigning the position of chairman of quarter sessions. At an adjourned Court of Quarter Sessions it was resolved to place the notice of resignation on the agenda in order that, if accepted, a successor to Lord Spencer may be appointed. Lord Spencer was elected chairman of the sessions on the death of Mr. Ward Hunt, M.P.

The clerk of the Liverpool magistrates has been in com. munication with the Home Secretary as to three cases in which juvenile offenders, in default of paying fines, had been sent to gaol. The facts were explained to the Home Secretary, who wrote that he thought the young persons ought not to have been sent to prison. At a meeting of the magistrates a conversation took place on the subject. No resolution was passed, the responsibility of dealing with cases being left to individual magistrates, it being understood that the magistrates would, as far as possible, avoid sending young persons to gaol.

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Evans, Richard, Southsea, Hants, Baker. Pet Sept 17. Burbidge. Portsmouth, Oct 7 at 12

Fogg, James, Hyde, Chester, Beerhouse Keeper. Pet Sept 22. Hall. Ashton-under-Lyne, Oct 14 at 11

Ford, Martha, Low Moor, nr Bradford, York, Furniture Dealer. Pet Sept 22. Lee. Bradford, Oct 8 at 12

Heron, John, Halifax, Boatman. Pet Sept 21. Rankin. Halifax,
Oct 18 at 11

Owston, John Bielby, Kingston-upon-Hull, Seed Merchant.
Sept 18. Rollit. Kingston-upon-Hull, Oct 7 at 3

Pet

Raynor, George, Salford, Lancaster, Clerk. Pet Sept 20. Hulton. Salford, Oct 13 at 11

Walker, Ann, Worminghall, Buckingham, Grocer. Pet Sept 22, Watson. Aylesbury, Oct 15 at 11

TUESDAY, Sept. 28, 1880.

Under the Bankruptcy Act, 1869.

Creditors must forward their proofs of debts to the Registrar. To Surrender in London.

Butcher, George, Regent st, Coal Merchant. Pet Sept 23. Brougham. Oct 12 at 11.30

Mellison, John Buteux, and George Augustus Samuel Mellison, Gresham st, Licensed Victuallers. Pet Sept 25. Brougham. Oct 13 at 12.30

Richardson, Thomas, Windsor ter, Peckham, Grocer. Pet Sept 23. Brougham. Oct 13 at 12

To Surrender in the Country. Boothroyd, Edwin, Halifax, Grocer. Pet Sept 25. Bankin. Halifax, Oct 20 at 11

Finney, Rupert Goodwin, Luston, Bury, out of business, Pet Sept 24. Robinson. Leominster, Oct 12 at 11

Noise, Thomas, Newport, Isle of Wight, Grocer. Pet Sept 22. Blake. Newport, Oct 8 at 11

Ruddock, Thomas, Ipswich, Builder. Pet Sept 24. Grimsey. Ipswich, Oct 12 at 3

Vanlohe, John Charles, Manchester, Commission Agent. Pet Sept 23. Lister. Manchester, Oct 11 at 2.30

BANKRUPTCIES ANNULLED.

FRIDAY, Sept. 21, 1880.

Hancock, Francis, Exeter, Gent. Sept 16

Liquidations by Arrangement.

FIRST MEETINGS OF CREDITORS.
FRIDAY, Sept. 24, 1880.

Allsop, James, jun, Stourbridge, Worcester, Architect. Oct 8 at 3 at
offices of Harwards and Co, High st, Stourbridge
Banwell, Edwin, Pontywain, Monmouth, Grocer. Oct 12 at 3 at
offices of David and Bailhache, Cambria chmbrs, Newport
Barraclough, George, and Benjamin Steele Lawton, Batley Carr, nr
Dewsbury, Rag Dealers. Oct 6 at 3 Royal Hotel, Market pl,
Dewsbury. Lodge, Wakefield

Barradell, Albert, Market pl, Battersea, Baker. Oct 11 at 3 at office of Wild and Co, Ironmonger lane, Cheapside

Beeston, Charles William, Stockwell rd, Brixton, Baker. Oct 14 at 1 at Inns of Court Hotel, Lincoln's inn fields. Dovaston, Angel ct, Throgmorton st

Bell, John, Newcastle-upon-Tyne, Grocer. Oct 13 at 12 at offices of Keenlyside and Co, St John's chmbrs, Grainger st, Newcastleupon-Tyne

Bird, John, Bewdley, Worcester, Butcher. Oct 7 at 11 at offices of Whitcombe, Load st, Bewdley

Bishop, Thomas, Wollaston, Worcester, Painter. Oct 12 at 11 at offices of Addison, High st, Brierley hill

ها

Boak, Robert, Stockton, Baker. Oct 5 at 3 at offices of Tweedy, High st, Stockton-on-Tees

Bowbeer, Henry James, College st, Camden Town, Butcher. Oct 11 at 3 at offices of Dod and Longstaffe, Berners st, Oxford st

Bowring, George, Bristol, Baker. Oct 8 at 12.30 at offices of Tricks and Co, City chambers, Nicholas st, Bristol. Clifton and Carter, Bristol Brown, William, Earsdon, Northumberland, Grocer. Oct 12 at 12 at at offices of Kewney, North st, Norfolk Shields

Bunn, William, Oldswinford, Worcester, Licensed Victualler. Oct 8 at 11 at offices of Addison, High st, Brierley hill

Burry, George Cook, Wallington, Surrey, Musician. Oct 9 at 11 at at the Old White Hart Inn, High st, Borough

Burton, John, Wakefield, York, Hotel Proprietor. Oct 11 at 3 at the
Strafford Arms Hotel, Wakefield. Lodge, Wakefield
Campbell, Michael, Blackburn, Lancaster, Licensed Victualler. Oct
12 at 11 at offices of Radcliffe, Clayton st, Blackburn
Champeny, Francis, Blackford, Wedmore, Somerset, Farmer. Oct
12 at 11 at the George Hotel, Wedmore. Bennett, Bruton
Clarke, Edward, Sandbach, Chester, Butcher. Oct 11 at 11 at the
Wheat Sheaf Hotel, Sandbach

Clowes, Edward Stephen, Walworth rd, Photographer. Oct 18 at 3 at offices of Keene and Co, Mark lane

Cole, Ebenezer Howard, Raleigh road, Enfield New Town, Milkman. Oct 18 at 10.30 at offices of Rumney, Baker st, Enfield Cooper, Thomas, Kinver, Stafford, Accountant. Oct 11 at 10 at offices of Prescott, Kidderminster, Stourbridge Cousins, John, Gray's inn passage, Holborn, Engraver. Oct 7 at 11 at 34, Martin st, Leicester sq

Cripps, Henry, Phipps st, Shoreditch, Pocket Book Manufacturer. Oct 15 at 2 at the Guildhall Tavern, Gresham st. Montagn, Bucklersbury

Crossingham, Charles Arthur, Caledonian rd, Tobacconist. Oct 6 at 11 at offices of Philp, Walbrook

Davies, William, Tamar place, Peckham Rye, Grocer. Oct 13 at 3 at the Guildhall Tavern, Gresham st. Piesse and Son, Old Jewry chambers

Drake, James, Wellow, Isle of Wight, Carrier. Oct 12 at 3 at offices of Mew and Hooper, Castlehold, Newport

Everest, Henry Gooding, Hoo, Kent, Farmer. Oct 12 at 4 at the Bull
Hotel, High st, Rochester. Prall and Son, Rochester
Fairbeard, William Henry, and Julian Colbert, Covent Garden
Market, Fruit and Potato Salesmen. Oct 19 at 2 at the New
Exchange buildings, George yard, Lombard st. Sweetland,
Union court

Francis, William, Rock Washington, Sussex, Builder. Oct 15 at 12 at offices of Mant, Storrington

Gibson, George, and William Stephens, Great Pulteney st, Golden sq, Silversmiths. Oct 21 at 2 at the Inns of Court Hotel, High Holborn. May, Russell sq

Gillard, Robert, Clarendon rd, Notting Hill, Tailor. Oct 13 at 10 at Eagle Hotel, Ladbroke grove rd, North Kensington. Harrison, Pancras lane, Queen st

Godsill, Thomas Barnes, Printer, Manchester. Oct 14 at 11 at offices of Simpson and Hockin, Mount st, Albert sq, Manchester Goldberg, Joseph, Newcastle-upon-Tyne, Wholesale Boot Manufac turer. Oct 6 at 2 at offices of Moody, Clayton st West, Newcastleupon-Tyne

Goodchild, William, Roxeth Harrow, Butcher. Oct 11 at 3 at offices of Woodbridge and Sons, Uxbridge

Griffiths, John, William Griffiths, Henry Tato, James Griffiths, and David Griffiths, Sedgeley, Stafford, Royalty Masters. Oct 8 at 3 at offices of Stokes and Harper, Priory st, Dudley

Grout, John, Hereford, Ironmonger. Oct 14 at 12.30 at the Green Dragon Hotel, Hereford. James and Bodenham, Hereford Hacksley, John, Wellingborough, Wholesale Boot Manufacturer. Oct 18 at 11 at the Hind Hotel, Wellingborough. Sharman and Jackson, Wellingborough

Hall, William, Coventry, Dairyman. Oct 13 at 2 at the County Court Office, Little Park st, Coventry. Homer, Coventry Hamilton, John, and Thomas Hamilton, Botchorby, nr Carlisle. Market Gardeners. Oct 14 at 11 at offices of Dobinson and Watson Bank st, Carlisle

Hardy, James, Oldham gdns, Farringdon rd, Coach Painter. Oct 8 at 2 at offices of Payne, John st, Bedford row Harries, John Lewis, Neath, Glamorgan, Butcher. Oct 9 at 11 at offices of Thomas, Queen st, Neath

Harris, Julius, and Montagu Harris, Liverpool, Dealers in Fancy Goods. Oct 15 at 3 at offices of Cotton, South John st, Liverpool

Oct 14 at 12 at offices of

Hedley, James, Maidstone, Engineer.
Goodwin, Mill st, Maidstone
Holland, Charles, Walsall, Stafford. Spur Manufacturer. Oct 8 at 12
at offices of Bill, Bridge st, Walsall
Hubback, Charles Robert Kerr, Leinster sq, Bayswater, Club Pro-
prietor. Oct 7 at 3 at 26, Golden sq. Regent st. Chappell and Co
Johnson, William, jun., Northampton, Tailor. Oct 11 at 3 at offices
of Andrew, Market sq, Northampton

Jones, Daniel Charles, Sparkbrook, nr Birmingham, out of business.
Oct 8 at 3 at offices of Jaques, Temple row, Birmingham
Jones, John, Aberdare, Engine Driver. Oct 11 at 12 at offices of
Linton and Kenshole, Canon st, Aberdare

Jones, William, Carmarthen, Boot and Shoo Maker. Oct 11 at 2 at offices of Walters, St. Mary st, Carmarthen

Kay, Charles, Wakefield, York, Grocer. Oct 11 at 11 at offices of Mander and Son, Crown ct, Wakefield

King, William, Birkenhead, Chester, Boot and Shoe Dealer. Oct 12
at 3 at offices of Brierly, Church st, Liverpool
Korner, John, Bradford, York, Pork Butcher. Oct 6 at 10 at offices
of Wright, Darley st, Bradford

Lander, Richard Ridley, Hem, nr Shifnal, Salop, Farmer. Oct 14 at
12 at Jerningham Arms Hotel, Shifnal. Phillips and Co, Shifnal
Mettam, Thomas William, Curtain rd, Shoreditch, Upholsterer.
Oct 20 at 2 at 38 Bread st, Cheapside. Steinberg.
Mokes, Henry, Nottingham, Beer Seller, Oct 11 at 3 at offices of
Clifton, St. Peter's chambers, Nottingham

Morris, Thomas, St. Florence, Pembroke, Farmer. Oct 11 at 11 a offices of Lascelles, Narberth, Pembrokeshire

Morris, William, Brynmawr, Brecon, Grocer. Oct 16 at 1 at the
King's Head Hotel, Newport. Hodgens, Abergavenny
Mulley, Robert, Little Berkhampstead, Hertford, out of business.
Oct 16 at 10,30 at offices of Rumney, Baker st, Enfield

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