Fifth Edition. Wigram's Extrinsic Evidence in Aid of the Interpretation of Wills. By C. P. SANGER. London: Sweet & Maxwell. 1914. It is certainly a little startling to find a new edition of a text-book, the last edition of which was published so long ago as 1858. This was the Fourth Edition, edited by Mr. W. Knox Wigram, who inserted a certain amount of fresh matter in the text as well as in the notes. The present edition, however, is reprinted verbatim from the Third Edition, edited by the original Author, Sir James Wigram, Vice-Chancellor. The modern cases, with Mr. Sanger's comments, are added to the foot-notes, and enclosed in square brackets to distinguish them from Sir James's notes. It is curious to note that the Third Edition was little more than a reprint of the Second, which was published in 1834. It is certainly remarkable that the seven propositions applicable to the exposition of Wills, propounded by Sir James Wigram in 1824 (the date of the First Edition), should have stood the test of time, by passing through unscathed the searching ordeals of the Courts for nearly a century. Such a book is invaluable for its contents to the Chancery lawyer, but as a mere curiosity of literature it was well worth reprinting. Fifth Edition. Principles of Equity. By H. ARTHUR SMITH, M.A., LL.B. London: Stevens & Sons. 1914. Since the appearance of the last edition of this work in 1908, the Statutes affecting the subject-matter have been few. The most conspicuous are the Conveyancing Act 1911, the Copyright Act 1911, and the Bankruptcy Act 1913. The second of these, embodying as it does many principles, which previously rested upon the decisions of the Courts, has necessitated the re-writing of the sections dealing with this subject. The more important cases bearing upon the general subjects discussed appear to have been duly noted, although we still find some decisions omitted, as in the last edition, which we should have expected to find. At the same time, in a book intended for students, the notes may easily be over-burdened and only lead to confusion. Upon such a question the critics may well differ, and Mr. Smith is perhaps justified in taking his own course. If he had not at the same time written his book also for practitioners, his justifications would have been complete. This is a rock upon which many writers of text-books founder. The needs of students and practitioners are widely different. In the present case, the Author's original purpose "in distinguishing between the principles of law and equity for the time being in force, and doctrines which have been rendered obsolete by the course of recent decisions or the current of legislation," has been well maintained, and the work as a whole carefully brought up to date. Sixth Edition. Bell's Sale of Food and Drugs Acts 1875 to 1907. By CHARLES F. LLOYD. London: Butterworth & Co. 1914. Since the publication of the Fifth Edition this work, for which Sir William J. Bell was originally responsible, the Milk and Dairies Act 1914, and the Public Health (Milk and Cream) Regulations 1912, have been placed on the Statute Book. The former has considerably altered the law as to samples of milk and cream, and with the latter has strengthened the hands of various public authorities in preventing the sale of adulterated or unwholesome milk. Both the above have been incorporated in the text, together with various Circular Letters from different Government Departments, and a few forms of Information and Summons. On the other hand, some other Acts relating to adulteration, such as the Bread Acts and Adulteration of Seeds Acts, have been omitted, since they are considered as of little use for the practitioner for whom this book is intended. The Chemical Notes have once more been revised and enlarged by Mr. R. A. Robinson, and the work generally been brought up to date. Ninth Edition. A Guide to Criminal Law and Procedure. By By NEVILLE The first of these books has been slightly enlarged by the inclusion of such provisions relating to crime as have found their way to the Statute Book since the appearance of the last edition in 1910. This Guide has been so frequently noticed here, that we need say no more than that the law student will find it invaluable in a final revision of his work before his examination. Mr. Anderson's object has been not to present an exhaustive treatise upon the Criminal Justice Administration Act 1914, but to emphasise the main changes in the law which have been effected by the Act. Subject to this limitation, the Act is fully and carefully annotated. The Affiliation Orders Act 1914 is to be found in Tenth Edition. Key & Elphinstone's Compendium of Precedents in Conveyancing. By Sir H. W. ELPHINSTONE, Bart., and F. T. MAW, LL.B., assisted by H. S. MYER, LL.B., and H. G. A. BAKER, M.A. 2 Vols. London: Sweet & Maxwell. 1914. Once more five years have elapsed since the publication of the previous edition of this standard work. Apart from those changes and additions rendered necessary by legislative enactments and Rules of Court, important alterations have been effected in the form and arrangement of the precedents. Many of these have been arranged in paragraphs. For instance, in the forms on Conditions of Sale, the various forms relating to the provisions for execution by an attorney, in consequence of one of the vendors being abroad, are set out consecutively. "As a general rule," the learned Authors state, "recitals and operative clauses, which are capable of being used in precedents of different natures, have been removed from the precedents and collected under appropriate heads, so as to enable the practitioner to compare provisions in pari materiâ and to select those most adapted to his purpose." A most important change in the forms of Conditions of Sales is the substitution of the old more or less vague notice of known incumbrances by a general form supplementing the disclosure of incumbrances contained in the particulars, and giving notice of incumbrances accidentally omitted therefrom. As an instance of the care and thoroughness with which the forms and explanatory notes have been revised, we may refer to the precedent for Gifts of Residue at p. 867, which has been amended in the note, in consequence of the effect of the decision in In re Lane (L. R. [1908], 2 Ch. 581). Forms relating to dealings with land affected by the Land Transfer Act, have been adapted to the present practice of the office of Land Registry. In other directions new precedents have been added, and all those of partnership articles have been remodelled. Throughout, many new forms have been added to those upon which the various precedents are based. Another most important alteration is the substitution of a single Index for each volume in place of the two Indexes, referring respectively to the notes and to the forms formerly appearing in each volume. This has resulted in a far more convenient, full, and adequate means of reference. Twelfth Edition. A Summary of the Law of Companies. By T. EUSTACE SMITH and C. H. HICKS. London: Stevens & Haynes. 1914. Fourth Edition. Principles of Company Law. By ALFRED F. TOPHAM, LL.M. London: Butterworth & Co. 1914. Private Companies. By HERBERT W. JORDAN. Jordan & Sons. 1914. London : The first of these manuals was originally published in order to give the student, who was unable to find time in which to master the standard text-books, a general view of the principles and practice of the law affecting Companies. Since the publication of the last edition in 1909 few changes in the general law have taken place, although such changes are important. The alterations due to the Insurance Companies Act 1909 and the Companies Act 1913 are clearly set forth. Mr. Topham's book is intended not only for law students but also for the use of accountants. For the benefit of the latter class the text has been considerably increased by the addition of special notes on the duties and position of receivers and liquidators, and of the winding-up rules. There is little to choose between these two books, but the student in a hurry will probably prefer Mr. Topham's, in which the test questions in the Appendix should particularly appeal. The object of Mr. Jordan's brochure is to urge the advantages of a private company. These advantages to commercial men are clearly set forth. Many business men, Mr. Jordan contends, had they converted their concerns into private companies before the war, would have found themselves in a much stronger position, and those who in consequence of the war have gone under might have saved themselves. Even now, with the goodwill and cooperation of creditors, it is possible by this means to save the situation. The steps by which a business may be converted into a private company, and the restrictions implied thereon, are succinctly stated. Fifteenth Edition. The Workmen's Compensation Act 1906. By W. ADDINGTON WILLIS, LL.B. London: Butterworth & Co. 1915. Fifth Edition. The Workmen's Compensation Act 1906. By ALBERT PARSONS, K.C. London: Butterworth & Co. 1914. Both these books have been so frequently noticed in these pages that little more remains to be said. The former has become an exceedingly hardy annual. It contains no less than 150 new decisions given by the appellate tribunals since the appearance of the previous edition in 1913. Those from Scotland and Ireland are noted up to October 7th, 1914, and those from England to October 24th. On the other hand, it is four years since the appearance of the Fourth Edition of Mr. Parsons' work, during which period some five to six hundred cases have been decided by the Appellate Courts. In both books the same ground is covered, and the same method of annotation employed. In each case the Appendices contain the same matter, such as the Rules and Forms, sections from other Statutes which are applicable, and the text of the Workmen's Compensation Act 1906. The only difference lies in the treatment of the decided cases. Whilst Mr. Willis aims at giving the effect of every important case, with the outstanding relevant facts, Mr. Parsons has adopted a different procedure. His object has been "to discuss and to define the law that is embodied in the decisions rather than to provide an exhaustive digest of the cases." He has taken this course because a large number of these decisions turn on the proper application to special sets of facts of principles previously laid down, without in any appreciable degree modifying or defining more sharply the principles themselves. They have therefore been cited in some instances as illustrations of the proposition under discussion, and in others they have been cited by name only. This method finds its justification from the tendency more recently exhibited in the Court of Appeal to take a wider view upon the arbitrator's findings "of fact," which they have not hesitated to reverse where such findings constituted a breach of some underlying principle of law. The Law of Income Tax relating to Business Profits. By ROLAND BURROWS, M.A., LL.D. London: Sweet & Maxwell. 1914.-The scope of this book is strictly limited to the subject announced on the title page, and is in no sense an attempt to deal with the Income Tax Acts as a whole. Its object is to provide a concise statement of the principles upon which business profits are taxed, and a sketch of such other matters as require to be understood, in order to apply those principles. Dowell still remains the indispensable guide to all the intricacies of the manifold forms of income tax. In the difficulties which arise from the operation of the Income Tax Acts, due so largely to the complexity of modern commercial life, the business. man will find this lucid exposition of the law invaluable. |