THE

LAW MAGAZINE;

OR

QUARTERLY REVIEW

OF

JURISPRUDENCE,

FOR FEBRUARY, 1841; AND MAY, 1841.

VOL. XXV.

LONDON:

SAUNDERS AND BENNING, LAW BOOKSELLERS,
(SUCCESSORS TO J. BUTTERWORTH and son,)

43, FLEET STREET.

1841.

59,117

LIBRARY OF THE

LAW DEPARTMENT.

LELAND STANFORD, JR., UNIVERSITY

CONTENTS.

ART. I.-COPYRIGHT IN SERMONS

ART. II.—THE LAW OF COMPROMISE OR FAMILY ARRANGE-

Page

249

A Bill (as amended by the Committee) to improve

the Practice and extend the Jurisdiction of County

Courts. Prepared and brought in by Mr. Fox

Maule, Sir George Grey, and Mr. Solicitor Ge-

neral. Ordered to be printed, 19th March, 1841.

Objections to the County Courts Bill now before

Parliament. By Gilbert Abbott A'Beckett, Esq.

of Gray's Inn, Barrister at Law.

ART. V.-ON THE CUSTOMARY ESTATE OF TENANT-RIGHT IN

THE NORTH OF ENGLAND

ART. VI.-Hints as to the Examination of Witnesses.

1. Hints to Witnesses in Courts of Justice. By a

Barrister.

310

345

2. Quintilian's Institutes of Oratory, Book 5,

Chap. 7, concerning Witnesses: containing his

Rules for their judicious Examination and Cross

Examination. Translated with Notes, &c. By

William M. Best, Esq. of Gray's Inn, Barrister

at Law

ART. VII. SUPREME COURTS OF APPEAL.

Observations on the Supreme Appellate Jurisdiction

of Great Britain as it is now exercised by the

Courts of the Queen in Council and the House of

Lords. By William Burge, of the Inner Temple,

one of her Majesty's Counsel

354

373

THE LAW MAGAZINE.

ART. I.-ACCOUNTS AND THE LAW OF PARTNERSHIP.

A practical Treatise of Accounts, &c., with a Plan for the Amendment of the Law of Partnership. By Isaac Preston Cory, Fellow of Caius College, Cambridge, Barrister at Law.

THIS work is devoted to the discussion of partnership and accounts, and well deserves attention upon both of these subjects. The part which has principally interested us, is the explanation of the mercantile system of partnership. But we propose in the first instance to avail ourselves of Mr. Cory's labours by giving a short outline of a merchant's mode of keeping his accounts, and we hope that a few remarks upon this practical subject will not be unacceptable to our readers.

Merchants and tradesmen make it a matter of complaint, that, after they have incurred all the vexation and expense of a law-suit, they find their cause seriously injured by the want of sufficient knowledge amongst lawyers of the nature of mercantile accounts. Such expressions as "Cash Dr. to Sundries," "Wine Cr. to Cloth," "Profit and Loss Cr. to Cash," "To Bills Receivable," "To Bills Payable," and a hundred others of a similar description, are sometimes misunderstood by able advocates, who could discuss with the utmost acuteness all the mysteries of executory devises or equitable presumptions. A gentleman of the counter, who has spent his whole life in posting large sums under technical titles, well versed in the Waste Book and Journal and Ledger, makes very little allowance for ignorance upon this head; and the more enlightened merchant, who attributes the excellence of an accountant rather to familiar habit, than to any natural acuteness, knows that his counsel could explain his cause with far greater effect,