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298 On the Payment of Legacy Duty.—Members of the Profession m Parliament.
assets were afterwards remitted to this country, by an executor who had proved the will in India, to executors who had proved the will in England, and were administered under a decree of the Court of Chancery here.
"When the act" (36 G. 3, c. 52), said Lord Cottenham, "speaks of 'any will of any person,' and of the legacies being payable out of the personal estate, it must, I think, be considered as speaking of persons and wills and personal estate in this country, that being the limit of the sphere of the enactment. It is clearly not applicable to the East Indies: it is applicable to this country. If there had been no property in this country, it would not have been necessary to prove the will here, quoad the property in India. * * * Independently therefore of the authorities, I should, upon the construction of the act, have been of opinion that these were not legacies given by the will of a person intended by the act." After stating some of the authorities, his Lordship continued—" The Attorney General v. Jackson is a decision of the highest authority. The facts were in every respect the same as they are here, with this single exception, that there was no representative in this country. It is quite impossible, however, to suppose that the liability of legatees to the duty can depend upon the act of the executor in proving or, not proving the will in this country; the question being, not whether there be probate or letters of administration in England, but whether, within the meaning of the act of parliament, the property out of which the legacies are payable be property of a person which passes by the will of that person within the meaning of the act. It is extremely fortunate that this question, which has been so long afloat, is now finally settled by an authoritative decision of the House of Lords. In the propriety of that decision I entirely concur, being satisfied that it does justice between the public and those whose property may become subject to legacy duty. But even if I had not approved of it, I should have had no power, sitting here, to alter or to depart from it. I am therefore of opinion that the legacy duty is not payable on the legacies in question."
The Attorney General v. Jackson may therefore now be considered as laying down the settled rule on this important subject.
Where the testator has an English domicile, the legacy duty attaches upon all the personal assets out of which his legacies
are payable, whether such assets are at home or abroad :f but with respect to probate duty the situs of the property determines the liability, and a different rule prevails. Where, therefore, a testator dies in this country, possessed of property in a foreign country, although the property be brought into and administered in this country by the executor, probate duty is not payable for it.s
MEMBERS OF THE PROFESSION IN PARLIAMENT.
The whole returns being now made, we are able to complete our Lists of Lawyers in Parliament.
LAWYERS IN ACTUAL PRACTICE.
Those marked * are new members.
Aglionby, H. A. ... Cockermouth.
*Cresswell,C (Q C.) Liverpool.
*Duckworth, Saml. Leicester.
*Erle, W. (Q. C.) . Oxford (City).
Freshfield, J. W. ... Penryn & Falmouth.
* Godson, Richard... Kidderminster.
*Hayter, W. G. ... Wells.
Jackson, Serjt Bandon.
Jervis, John (Pat.
of Prer.) Chester.
Law, C. E. (Q. C.) . Cambridge Univer.
Lefroy, Serjt Dublin University.
Litton, Edw. (Q.C.) Coleraine.
Lynch, A. H Galway (Town).
(LL.D.) Tower Hamlets.
Maclean, Donald ... Oxford (City).
Mahony, Pierce ... Kinsale.
*Maule,W H (Q C.) Carlow.
Nicholl, J. (LL.D.) Cardiff.
O'Connell, Daniel . Dublin (City).
*Phillpotts, John ... Gloucester.
Pollock, SirF.(Q.C.) Huntingdon.
Pryme, George Cambridge (Town).
Poulter, John Shaftesbury.
f In re Ewin, 1 Cro. & Jer. 151; S. C. 1 Tyr. 91.
K Attorney General v. Dimond, 1 Cro. & Jer. 356; Attorney General v. Hope, 8 Bli. 44, N. S. j 1 Cro. Mec. & R. 530.
Rolfe, Sir R. M.
(S.G.) Penryn & Falmouth
Scarlett, Hon. R. C. Norwich.
Shaw, Rt. Hon. F. Dublin University.
Shiel, R. L Tipperary (County)
*Stewart, James ... Honiton.
Talfourd, Serjt Reading.
Wilde, Serjt. (Q.S.) Newark.
Woulfe, Stephen .. Cashel.
MEMBERS CONNECTED WITH THE PROFESSION.
Hon. J Edinburgh.
Bernal, R Rochester.
Blewitt, R. J Monmouth.
Buller, Charles Liskeard.
Carter, J. B Portsmouth.
Courtenay, Philip .. Bridgewater.
Dundas, Hon. J. C. York.
Estcourt, T. G. B.. Oxford University.
R. C Kircudbright.
Grattan, H Meath (County).
Grey, Sir G Devonport.
Horseman, Edw. ... Cockermouth.
Harvey, D. W Southwark.
Inglis, Sir R. H. ... Oxford University.
Loch, J Northern Bucks.
Neeld, J Chippenham.
Praed, J. M Aylesbury.
Parker, John Sheffield.
Rice. Rt. Hon. T. S. Cambridge City.
Richards, R.. Montgomeryshire.
Strickland, Sir J Yorkshire (West).
Strutt, Edward Derby.
Sugden, Right Hon.
E. B 'Ripon.
Villiers, CP Wolverhampton.
Wilmot, Sir J. E.... North Warwickshire
THE LAW OF ATTORNEYS.
ADMITTANCE ON GOING ABROAD.
Sir W. fF. Follett applied that George Hancock might be admitted an attorney of this Court on the last day of this term, without giving a full term's notice. It appeared that G. Hi had served his time under articles, that he had intended to leave England about the end of next Trinity term, for the purpose cf practising as an attorney in the Superior Courts at Bombay; for which purpose it was essential he should be admitted in a Superior Court in this country : that his brother (from circumstances mentioned in the affidavit) was obliged to proceed to Bombay speedily, and had taken his passage on board a ship which was under an engagement to the East India Company to sail on the 9th of May next (last day of Easter term), and that the brother would, during the
voyage, instruct G. H. in the Hindostanee language, which would be of great service to him in his profession. Other circumstances were stated, shewing that it was important to G. H. in his profession to accompany his brother on the voyage; and it was further stated that the brother would be obliged to quit Bombay immediately on his arrival. Notices had been affixed at the King's Bench Office, at the Judges' Chambers, and on the outside of the Court, and had been left with the Secretary of the Incorporated Law Society, stating the usual particulars, and also the intention to make this application. The application had been made before Patteson, J., at chambers; but the learned Judge doubted whether he had the requisite power at chambers. Sir fP. W. Follett now referred to Ex parte Hulme, 4 Dowl. P. C. 88.
Per Curiam.—Ordered, that the said George Hancock be sworn, enrolled, and admitted an attorney of this Court, on the last day of this term, upon producing all the necessary documents for that purpose.
In re Hancock, 4 Ad. & El. 780.
CHANGES IN THE LAW IN THE LAST SESSION OF PARLIAMENT, 1837.
1 Vict. c. 55. Tins is "An Act for better regulating the Fees payable to Sheriffs upoil the Execution of Civil Process." It received the Royal Assent the 15th of July, 1837. It recites that it is expedient to amend the laws relating to the fees payable to sheriffs, under sheriffs, deputy sheriffs, sheriffs' agents, bailiffs, and others the officers or ministers of sheriffs in England and Wales, and to give the Courts of Record at Westminster Hall a due control over such fees; and also to provide a summary remedy against such officers and others as shall extort or receive other or greater fees than by law they shall be entitled to. It also recites that divers enactments touching the said officers, contained in certain ancient statutes, have become inconvenient, and ought to be repealed. It is therefore enacted as follows: That so much of 42 Ed. 3, c. 9, as relates to the time during which under sheriffs and sheriffs' clerks may abide in their respective offices; also the act I Hen. 5, c. 4; and also so much of 23 Hen. 6, c. 9, as relates to the fees to he taken by sheriffs, under sheriffs, sheriffs' clerks, and other officers and ministers of sheriffs, be and the same are hereby repealed, (s. 1.) U 2
Sheriffs to take only such Fees as arc allowed by taxing officer of Courts of Law at Westminster.—That from and after the passing of this act it shall be lawful for sheriffs, or their officers concerned in the execution of process directed to sheriffs, to demand, take, and receive such fees, and no more, as shall from time to time be allowed bv any officer of the several Courts of Law at Westminster charged with the duty of taxing costs in such Courts, under the sanction and authority of the Judges of the said Courts respectively. (9. 2.)
To prevent officers taking fees not allowed, or greater fees than are allowed, and other persons from taking any fees.—That any sheriff, officer, or minister acting in the execution of process directed to any sheriff or sheriffs, or engaged or concerned therein, who shall extort, demand, take, accept, or receive from any person or persons any fee or fees, gratuity, or reward not allowed as aforesaid, or greater in amount than as allowed as aforesaid, such sheriff, or other his officer or minister, upon complaint thereof made against him to any of the said Courts, and on proof being made thereof upon oath, either by the examination of witnesses viva" voce, or on affidavit, or on interrogatories, to the satisfaction of the Court to which the said complaint shall be made, that such sheriff, officer, or minister, as the case may he, hath offended therein as aforesaid, then and in such case every such sheriff, officer, or minister, as the case may be, shall be adjudged guilty of a contempt of such Court, and punished by such Court accordingly; and if any person, not being such officer or minister as aforesaid, shall assume or pretend to act as such, and shall extort, demand, take, accept, or receive any fee or fees, gratuity, or reward, under colour or pretext of such office, he shall, on like complaint and proof, be in that respect dealt with by the Court in like manner, (s. 3.)
Court may. award costs.—That in all cases of summary complaints as aforesaid, the Court before which such complaint shall be preferred may at its discretion award the costs of or occasioned by such complaint to be paid by either party to the other; such costs to be taxed by the Master of such Court: Provided always, that no such complaint shall be entertained unless made before the last day of term next following the act whereof complaint is made. (s. 4.)
Fees to the Sheriffs of Lancashire and Durham.—That from and after the passing of this act the sheriffs of, Lancashire and Durham, and their officers, shall have and be entitled to the like fees, and no more, upon process issuing out of the Court of Common Pleas at Lancaster and .out of the Court of Pleas at Durham respectively as from time to time shall be allowed under the authority of this act to sheriffs upon process issuing from the Superior Courts at Westminster; and that the said Court of Common Pleas at Lancaster and Court of Pleas at Durham respectively, or any Judge thereof respectively, being also Judge of one of the Superior Courts at Westminster,
shall have the same powers in every particular, with respect to offences against this act upon process issuing out of the said Court of Common Pleas at Lancaster and Court of Pleas at Durham respectively, as are hereinbefore giren to the Courts at Westminster respectively in respect of process issuing from those Courts, (s. 5.)
'I hat this act may be amended, altered, or repealed by any act to be passed in the present session of parliament, (s. 6.)
This act received the Royal Assent on the 8th June, and is intituled " An Act to indemnify such Persons in the United Kingdom as have omitted to qualify themselves for Offices and Employments, and for extending the Time limited for those Purposes respectively until the Twenty-fifth Day of March One thousund eight hundred &nd thirty-eight; and for the Relief of Clerks to Attornies and Solicitors in certain cases.
After reciting 1 G. 1, at. 2, c. 13; 13 C. 2, st. 2, c. 1 ; 25 C 2, st. 2, c. 2 ; 3(1 C. 2. st. 2; 8 G. 1, c. 6; 9 G. 2, c. 26; 18 G. 2, c. 20; 6 G. 3, c. 53; 9 G. 4, c. 17; 10 G. 4, c. 7, it is enacted that persons who have omitted to qualify themselves as required by the recited nets shall be indemnified and allowed until the 25th March 1838. (s. 1.)
Indemnity to those who have omitted to make and subscribe the oath and declaration required by the Irish act of 2 Anne. (s. 2.)
But not to indemnify persons against whom final judgment is given, (s. 3.)
And not to exempt Justices acting without legal qualification, (s. 4.)
Admissions to corporations may be stamped after time allowed by law, viz. on or before 25th March 1838. (s. 5.)
Indemnity to persons who have paid the duties on indentures to serve as clerks to attornies &c , but have neglected to cause affidavits thereof to be made. Tune allowed till first day of Hilary Term, 1838. Neglect of attornies &c.. in taking out their annual certificates not to disqualify the persons who have served them, (s.6) In case the attorney, solicitor, proctor,, or notary to whom any person shall have duly served his clerkship under articles in writing for that purpose shall after such service of the clerk be struck off the roll in consequence of some defect in the service under the articles of clerkship or of the admission and enrolment of such attorney, solicitor, proctor, or notary, the person who has so duly served his clerkship shall not be prevented or disqualified from being admitted and enrolled as an attorney, solicitor, proctor, or notary, nor liable to be struck off the roll if admitted, by reason of such defect as aforesaid, provided that such clerk or person be otherwise entitled to be admitted and enrolled according to the laws now in force relating thereto, (s. /.)
Changes in the Law.— List
of Public General Statutes.
No person who has been admitted and enrolled and in actual practice as an attorney, solicitor, proctor, or notary shall be liable to be struck off the roll for or on account of any defect in the articles of clerkship, or the registry thereof, or the service under such articles, or of his admission and enrolment, unless the application for striking him off the roll be made within twelve months from the time of his admission and enrolment, (s. 8.)
And reciting that by an act passed in the seventh year of the reign of his late Majesty King George the Fourth, to allow until the tenth dav of October, one thousand eight hundred and twenty-six, the enrolment of certain articles of clerkship, and for other puposes therein mentioned, it was enacted, that it should not be lawful for the Commissioners of Stamps, or any of their officers, to stamp, under any pretence whatever, after the expiration of six months from their date, any articles of clerkship to attornies or others, as therein specified: And that the using of the word "Months" in the said last-mentioned act, in this respect, without the addition of the word *' Calendar," occasioned mistakes and inconveniences; it is therefore enacted, that from and after the passing of this act the word "Months" used in the said last-mentioned act, so far as the same relates to the stamping of articles of clerkship to attornies and others therein specified, shall be understood to mean calendar months, (s. 9.)
And reciting that several persons bound to serve as clerks or apprentices to attornies or solicitors have applied to have the indentures or contracts of such clerkship stamped after the expiration of six lunar and before the expiration of six calendar months from the date thereof; it is further enacted, that it shall and may be lawful for the Commissioners of Stamps and Taxes, or any of their proper officers, at any time before the last day of Michaelmas Term One thousand eight hundred and thirty-seven, to stamp any articles of clerkship, contract, indenture, or other instrument whereby any person hath become bound to serve as a clerk or apprentice, in order to his admission as an attorney or solicitor in any of the Courts of Law or Equity, although the period of six calendar months from the date thereof hath now elapsed, upon payment of the proper duty payable in respect of the same, and of the further sum of five pounds by wav of penalty, provided it shall be proved to the satisfaction of the said Commissioners that application was made to them or to their proper officer to have such articles, contract, indenture, or instrument stamped within six calendar months from the date thereof, (s. 10.)
Not to restore persons to any office avoided by judgment, (s. II.)
In case any action, suit, bill of indictment, or information shall from and after the passing of this act be brought, carried on, or prosecuted against any person or persons hereby meant or intended to be indemnified, recapacitated, or restored, for or on occount of any forfeiture, penalty, incapacity, or disability
whatsoever incurred or to be incurred by any such neglect or omission, such person or persons may plead the general issue, and upon their defence give this act and the special matter in evidence upon any trial to be had thereupon, (s. 12.)
STATUTES PASSED IN THE THIRD SESSION OF THE TWELFTH PARLIAMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND IRELAND. .1837.
7 Will. IV. & 1 Vict.
PUBLIC GENERAL ACTS.
7 Will. IV.
1. An act to suspend for a limited time the operation of two acts passed in the last session of parliament, for registering births, deaths, and marriages in England, and for marriages in England.
2. An act to amend an act passed in the seventh year of his present Majesty, for consolidating and amending the laws relating to the presentment of public money by grand juries in Ireland.
3. An act for transferring to the Commissioners of the Admiralty all contracts, bonds, and other securities entered into with the postmaster general in relation to the packet service.
4. An act to continue, until the first day of July one thousand eight hundred and thirtyseven, the powers of the commissioners for inquiring concerning charities in England and Wales.
5. An act for amending an act of his late Majesty, for restricting the punishment of leasing-making, sedition, and blasphemy, in Scotland.
6. An act to apply the sum of two millions to the service of the year one thousand eight hundred and thirty-seven.
7. An act for punishing mutiny and desertion, and for the betrer payment of the army and their quarters.
8. An act for the regulation of his Majesty's royal marine forces while on shore.
9. An act to amend several acts relating to the royal mint.
10. An act to alter, amend, and continue for a certain period, an act for repealing certain acts relating to the removal of poor persons born in Scotland and Ireland, and chargeable to parishes in England, and to make other provisions in lieu thereof.
11. An act to apply the sum of eight mil* lions, out of the consolidated fund, to the service of the year one thousand eight hundred and thirty-seven.
12. An act to indemnify such persons in the united kingdom as have omitted to qualify themselves for offices and employments, and for extending the time limited for those purposes respectively until the twenty-fifth day "f March one thousand eight hundred and thirtyeight; and for the relief of clerks to attorneys and solicitors in certain cases.
List of Public General Statutes.
13. An act to amend the acts for regulating the General Penitentiary at Millbank.
14. An act to explain and amend two acts relating to trial by jury in Scotland.
15. An act to discharge his Majesty's manon and demesne lands at Newark in the county of Nottingham from any costs of rebuilding or repairing Trent and Markharo bridges, and to charge the same on the other hereditary revenues of the crown.
16. An act for raising the sum of eleven millions by Exchequer bills, for the service of the year one thousand eight hundred and thirty-seven.
17. An act for carrying to the consolidated fund certain monies paid into the Exchequer, and usually applied as a part of the annual aids and supplies; and for cancelling stock transferred to the commissioners for the reduction of the national debt on account of the redemption of land tax.
18. An act for continuing until the first day of June one thousand eight hundred and thirty-nine, and to the end of the then session of parliament, the several acts for regulating the turnpike roads in Great Britain which will expire with the present or with the next session of parliament.
19. An act to empower the recorder or other person presiding in quarter sessions in corporate cities and towns, and justices of the peace for counties, ridings, or divisions, to divide their respective Courts in certain cases.
20. An act for transferring and vesting the Royal Military Canal, roads, towing paths, and the ramparts and other works belonging thereto, and all estates and property taken and occupied for the same, in the counties of Kent and Sussex, and also the rates and tolls arising therefrom, in the principal officers of his Majesty's ordnance.
21. An act to amend the acts for the extension and promotion of public works in Ireland.
22. An act to explain and amend two acts passed in the last session of parliament, for marriages, and for registering births, deaths, and marriages, in England.
23. An act to abolish the punishment of the pillory.
24. An act to explain and amend an act of the seventh year of his Majesty King George the Fourth, to provide for improving and rebuilding shire halls, county halls, and other buildings for holding the assizes and grand sessions, and also judges' lodgings, throughout England and Wales.
25. An act to make more effectual provisions relating to the police in the district of Dublin metropolis.
•26. An act for the amendment of the laws with respect to wills.
27- An act for granting to her Majesty, until the fifth day of July one thousand eight hundred and thirty-eight, certain duties on sugar im
ported into the United Kingdom, for the service of the year one thousand eight hundred and thirty-seven.
28. An act to amend an act of the third and fourth years of his late Majesty, for the limitation of actions and suits relating to real property, and for simplifying the remedies for trying the rights thereto.
29. An act for enabling her Majesty to graat the rank of general officers to foreigners now bearing her Majesty's commission, and to permit the enlistment of foreigners under certain restrictions.
30. An act to abolish certain offices in the superior courts of common law, and to make provision for a more effective and uniform establishment of officers in those courts.
31. An act for continuing military com missions and commissions in the royal marines in force notwithstanding the demise of the crown.
32. An act to repeal the several laws relating to the post office.
33. An act for the management of the post office.
34. An act for the regulation of the duties of postage.
35. An act for regulating the sending and receiving of letters and packets by the post free from the duty of postage.
36. An act for consolidating the laws relating to offences against the post office of the United Kingdom, and for regulating the judicial administration of the post office laws, and for explaining certain terms and expressions employed in those laws.
37. An act to continue until the first dav of July in the year one thousand eight hundred and thirty-eight, and from thence to the end of the then next session of parliament, an act for the more effectual administration of the office of a justice of the peace in and near the metropolis.
38. An act for raising the sum of thirteen millions six hundred and twenty-three thousand three hundred pounds by Exchequer bills, for the service of the year one thousand eight hundred and thirty-seven.
39. An act to interpret the words "sheriff," "sheriff clerk," " shire," "sheriffdom," and "county," occurring in acts of parliament relating to Scotland.
40. An act to continue an act of the fiftyfourth year of his Majesty King George the Third, for rendering the payment of creditors more equal and expeditious in Scotland, until the first day of May one thousand eight hundred and thirty-eight, and from thence to the end of the then next session of parliament.
41. An act for the more effectual recovery of small debts in the sheriff courts, and for regulating the establishment of circuit courts for the trial of small debt causes by the sheriffs, in Scotland.
42. An act to continue until the thirty-first day of December one thousand eight hundred and thirty-eight, and from thence to the end of the then next session of parliament, an act of the ninth year of his Majesty King George the