repaired. There is no intrinsic difference in the subjects themselves, and the whole question is reduced from that of material to that of amount. What was really said was

this, "If the amount be small it should be considered as a parochial expense, if heavy it should be viewed as an expense other than local' and consequently to be deducted. from the gross receipts of the whole line of the canal." But this means the adoption of the mileage system in toto and the abandonment of the parochial principle if the cases already decided are to be taken as constituting the only alternatives open to assessment committees.

The decision in this case is consistent with the case of R. v. The Great Western Railway Company1 which was earlier decided by Lord Campbell, and it may not be out of place to refer briefly to his judgment. He was, of course, referring to railways, but it meant the application of the same principle and the consideration of similar facts. He said, "How, then, are the deductions from the total gross revenue, which constitute the difference between it and the total net rateable value, to be apportioned so as to arrive at the actual sum which constitutes the rateable value of the two-and-ahalf miles?" There is no difficulty in giving the first answer; indeed, principle and authority leave us no option, it must be done by acting on what is called the parochial principle. We are dealing with a parochial question, with one in which the interests of the several parishes on a line of railway are quite distinct. We are to ascertain what expenses are incurred in earning the gross receipts on the two-and-a-half miles, what charges, parochial or otherwise, they are liable to, what is fairly to be deducted for tenants' profits, and so on; the same process in kind is to be gone through with regard to the two-and-a-half miles as would be with regard to the whole line, if that were all in one parish. This principle does not preclude a consideration of charges and expenses 1 15 Q. B., at pp. 1089, 1090, 1092.

6%

wherever arising locally, which are necessary for keeping the subject of assessment at the value which is made the measure of that assessment." Thus the parochial principle was adopted with approval, because "principal and authority" left no option; but at the same time the mileage system received a blessing, and the confliction became complete. There is no method, proper and sufficient, by which those called upon to consider the principles can escape from these labyrinthine difficulties. It appears to be an easy and effective system to take into consideration charges and expenses wherever arising locally"; but it follows, ex necessitate rei, that there must be a readjustment of parochial values. If, as is suggested, all the expenses arising in a parish are not deducted from parochial receipts, but, as contributing to the earnings everywhere on the canal or railway, are set off against the gross receipts, then, in such a case, the parochial principle is avoided and the company to be rated has every right to raise objection. to the amount of the assessment value. An excellent attempt was recently made in the Leeds and Liverpool Canal Case to induce the Court to sanction a new principle which it was contended would eliminate much of the present perplexity and doubt. The Court, however, refused to consider the general question, and followed Lord Campbell in refusing to rule that all expenses arising in a given parish. should be deducted from the receipts in the parish. Thus, not only is the position still unimproved, it has become even less certain, and there appears to be no immediate prospect of anything more definite. Something will sooner or later have to be done. But what?

W. F. WYNDHAM-BROWN.

See the case of London and North Western Railway Company v. Harborne ([1870], 34 J. P. 644). 2 Supra.

8 The Court appeared to ignore The London and North Western Railway Company v. Harborne ([1870], 34 J. P.).

51

IV. PITT, THE YOUNGER, AS A BARRISTER.

T has been the privilege of the Honourable Society of Lincoln's Inn to include among its members many men who have become distinguished statesmen. Among the most eminent of the names which have been inscribed on its books is that of the younger Pitt. The rapid political success which Pitt attained early diverted his attention from the practice of the law to the House of Commons, but there can be no doubt that, if he had remained at the Bar, he would have secured a brilliant career. With his appointment to the office of Chancellor of the Exchequer at the age of twenty-three, his legal career came to an end, but he did not lose his interest in the profession. He long kept up his connection with the Western Circuit, of which he was a member, and Lord Stanhope relates that, after he was Minister, he continued to ask his old circuit friends to dine with him, treating them with the old cordiality and kindness. At Pitt's instance an annual dinner took place for some years at Richmond Hill, which was attended by Lord Erskine, Lord Redesdale, Sir William Grant, Mr. Leycester, Mr. Jekyll, and other prominent lawyers.

Lord Brougham, in the chapter of reminiscences which he published under the title of Recollections of a Deceased Welsh Judge, gives an interesting account of Pitt's early life. The future Minister lived with St. Andrew St. John, afterwards Lord St. John, in a double set of chambers. within the same outer door, in Old Buildings, now Old Square, Lincoln's Inn. It was while residing here that Pitt made his first essay in public speaking. Pitt had often practised speaking as well as composition under the superintendence of his father, but he was desirous of trying how his voice and his nerves would stand the test of a public assembly. Putting on a mask, as was the mode in those

days, he went, accompanied by St. John, to one of the numerous debating places of the time. Brougham suggests that it was Mrs. Cornelly's that was visited by the future Minister. There Pitt made his first essay in oratory, with, it need hardly be said, the utmost success. St. John used to say that Pitt from the first had a special liking for legal discussions. He was a regular attendant at the Court of King's Bench, and used to dine afterwards at a law club, as was the universal custom at that time among lawyers. At dinner he took the most unceasing and lively interest in all the professional conversation of the table. The hour of the dinner was four, and the bill was called for at six, and after dinner all departed to chambers. The law clubs have long given way to the West End clubs-an innovation that Brougham regretted, because it deprived the young lawyer and the student of the benefit of hearing cases and points that arose in the Courts familiarly discussed by lawyers of experience. In 1781, Pitt, having become Member of Parliament for Appleby, joined one of the clubs near St. James's Street; but it was his habit, even when he dined at the West End of the town, to come back to Lincoln's Inn early enough to make sure of getting in before the wicket was shut at twelve o'clock. He did not go to chambers, but to Will's Coffee-house, which was situated within Lincoln's Inn, and which was, by order of the Society, closed at midnight. There Pitt sat down with a newspaper, a dry biscuit, and a bottle of very bad port wine, the greater part of which he finished cold, whatever he might have eaten or drunk at dinner.

Pitt, as might have been expected, joined the Western Circuit. His father's old connection with Bath, and the family property in Somersetshire, naturally influenced him in making his choice. Among those who were contemporary with him on circuit were William Grant, afterwards Master of the Rolls, John Freeman Mitford, afterwards Lord

Redesdale and Lord Chancellor of Ireland, and William Adam, afterwards Lord Chief Commissioner of the Scottish Jury Court. It is interesting to mention that he filled the post of" Recorder," an office in which he was succeeded by another future statesman, Tierney. He described his first experience of circuit in a letter to his mother :

"DORCHESTER,

"August 4, 1780.

"You will be glad to have early information of my having arrived prosperously at this place, and taken upon me the character of a lawyer. I have indeed done so, yet no otherwise than by eating and drinking with lawyers; and so far I find the circuit perfectly agreeable. I write this in the morning lest I should not have time after. There is not, to be sure, much probability of my being overwhelmed with business, but I may possibly have my time filled up with hearing others for the remainder of the day. . . . My gown and wig do not make their appearance till two or three hours hence, as great part of the morning is taken up by the judge's going to church, where it does not seem the etiquette for counsel to attend."

Pitt did not receive many briefs on circuit, but he showed his ability in what work he did. At Salisbury, in the summer of 1781, he was employed by Mr. Samuel Petrie as junior counsel in some bribery causes that had resulted from the Cricklade Election Petition. There are reports of two speeches that he made in these causes, but neither report extends to more than a few lines. In giving judgment on the point which the second of these speeches involved, Mr. Baron Perryn said, that "Mr. Pitt's observations had great weight with him." It is also recorded that, while acting as counsel for Petrie, Pitt received some high compliments from Mr. Dunning, the leader of the Bar. Nor was this his only exhibition of capacity as an advocate. "I remember also," wrote Mr. Jekyll, one of his brother barristers on the circuit, "that in an action of crim. con. at Exeter, he manifested as junior counsel such talents in cross-examination