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Superior Courts : Lords Justices.--Rolls.

311 a decree, in order to present a petition of when service would be required, the applicare-hearing, should be made to the Lord tion to dispense therewith could not now be Chancellor silling alone or in the Court of granted; but the proceedings with reference Appeal.

to the appointment of a receiver might take This was an application for leave to give place without such service. notice of motion to vacate the enrolment of the decree in this suit, in order to present a pe.

Master of the Rolls. tition of rehearing.

Bagshare, in support, referred to the 6th In re Holland, exparte Rudge. June 8, 1854. Order of August 7, 1852, which directs, that SOLICITOR.--TAXATION OF BILL or costs. " the Lord Chancellor, either sitting alone, or with the Lords Justices, or either of them, shall be at liberty, where it shall appear to The common order was obtained for the taxhim under the peculiar circumstances of the ation of a solicitor's bill of costs, without case to be just and expedient, to enlarge the stating the circumstances that it had been periods herein before appointed for a re-hearing delivered on November 28, and that a debtor or an appeal, or for an enrolment."

and creditor account had been delivered at The Lords Justices refused the application a meeting on December 3, at which the upon the ground it should have been made to

client's solicitor was present, and signed at the Lord Chancelior, sitting alone or in the a subsequent meeting on December 5, in Court of Appeal.

which the bill of costs and disbursements

were charged : Held, that a special order Smith v. Adams, June 27, 1854.

was necessary, and it was discharged.

Quære, whether the circumstances amounted PETITION OF APPEAL._AMENDMENT.

to a payment of the bill of costs. Leave given on erparte application to amend

Ir appeared that Mr. Holland, of Uptona petition of appeal by adding the name of a respondent inadvertently omitted in the upon-Severn, had forwarded to Mr. Rudge, Registrars' Office-subject to any objection ference to certain mortgage transactions, and

on November 28, 1853, his bill of costs in reby the other parties.

that upon his meeting Mr. Rudge and his This was an application for leave to amend solicitor, on December 3, by appointment to this petition of appeal from the decision of the complete the transaction, he had handed in a Master of the Rolls by adding the name of a debtor and creditor account, charging the respondent which had been omitted inad- amount of his bill of costs and disbursements, vertently in the Registrars' Office.

and that Mr. Rudge had signed the account Horace Wright in support.

at a meeting which took place two days afterThe Lords Justices said, that the application wards. Mr. Rudge having obtained in April would be granted in order to save expense, last the common order to tax, this motion was although exparte, but subject to any objection made to set it aside on the ground of the supfrom the other parties.

pression of facts, and that after payment a

special order should have been obtained. James v. Rice. July 25, 1854,

Elderton in support; Shebbeare, contrà.

The Master of the Rolls said, that, without deciding whether there had been a payment of the bill, the facts formed special circumstances

under which a common order could not be obAn application was refused that service of tained, and it would therefore be discharged.

copy decree and other proceedings in a suit, taken pro confesso against the defendant, who had gone abroad in 1852, might be dis

Priddie v. Field. July 15, 1854. pensed with ; but the proceedings with reference to the appointment of a receiver to go on without such service.

A testator directed his executor to raise and This was an application that service of copy pay an annuity or clear yearly sum of decree and other proceedings in this suit on 1001, to A. W., and upon her death, leaving the defendant, who had gone abroad in Octo- issue, the principal to be paid among her ber, 1852, might be dispensed with, and that a children equally, and in default thereof to receiver might be appointed therein without fall into the residue : Held, that the ansuch service. A decree had been taken pro nuity was subject to legacy duty. confesso against the defendant.

The testator, by his will, directed his exeJ. V. Prior in support.

cutor to raise and pay an annuity or clear The Lords Justices said, that as the de-yearly sum of 1001. to Anne Wood, and upon fendant might have returned within the juris- her death leaving issue the principal to be paid diction before the expiration of the three years among her children equally, and in default allowed' to show cause against the decree, thereof to fall into the residue. The question

now arose, whether the annuity was payable See Order 90 of May 8, 1845. free of legacy duty.











312 Superior Courts : Rolls-V. C. Kindersley.-V. C. Stuart.-V. C. Wood. Rogers for the plaintiff'; G. Lake Russell for

Vice Chancellor Stuart. the defendants.

Howell v. Evuns. July 6, 1854.

Cur, ad. vult. The Master of the Rolls said, that in accord.

ENROLLED.-APPEAL TO HOUSE OF LORDS. ance with the decision of Sanders v. Kiddell, 7 Sim. 536, the word “clear" did not refer to An application was refused to stay the prolegacy duty, but only that a sufficient amount ceedinys in a suit to enforce the specific should be raised to produce the clear yearly performance of an award, und in which the sum of 1001., and which should once for all be

decree had been enrolled, for the purpose separated from the general estate for the suc- of appealing to the House of Lords, on the .cessive takers. The annuity will therefore be

ground that the omission to give notice of subject to duty.

appeal had arisen from the illness of the

applicant's solicitor. Vice-Chancellor Kindersley.

This was an application to stay the proceed

ings in this suit to enforce the specific performBennet v. Powell. July 29, 1854.

ance of an award, and in which the decree had TAKING BILL PRO CONFESSO AGAINST AB- been enrolled. It was intended to appeal to

the House of Lords, but in consequence of the A motion was granted under the 77th Order illness of the applicant's solicitor the period of May 8, 1845, to take pro confesso a bill within which notice of appeal must be lodged,

had elapsed. against a defendant who had appeared but

Malins and J. T. Wood, in support, offered taken no further proceeding, and could not be found, although inquiries had been made to pay the amount of taxed costs into Court.

The Vice-Chancellor (without calling on of his wife at his dwelling-house.

Wigram and Tripp contrà) said, the motion This was a motion under the 77th Order of must be refused with costs. May 8, 1845, to take this bill pro confesso against the defendant, who had appeared there

Vice-Chancellor xiaod. to, but taken no further proceedings, and

Clarke v. Gill. July 20, 1854. could not now be found, although inquiries EQUITY JURISDICTION IMPROVEMENT ACT. had been made of his wife at his dwelling

FILING DEPOSITIONS AT RECORD house, Bovill in support.

Held, that the examiner appointed on a moThe Vice-Chancellor granted the motion.

tion for an injunction to cross-examine witnesses who had made afidavits, is bound

under the 15 8: 16 Vict. c. 86, s, 34, to In re Ingram's Trust. Aug. 3, 1954.

transmit to the office of Records and Writs

the depositions from time to time, on the FOR PAYMENT OF DIVIDENDS ON FUND conclusion of the witness's examination,

as on an examination with a view to a Held, that the costs of a petition for pay.

hearing. ment to a tenant for life, of the dividends

This was an application for the direction of on a fund in Court, are payable out of the the Court upon the question, whether the ex. income, and not out of the corpus.

aminer appointed on a motion for an injunction Renshaw appeared in support of this petition affidavits, is bound under the 15 & 16 Vict. c.

to cross-examine witnesses who had inade for payment of the dividends on a fund in 86, s. 34,' to transmit to the office of Records Court to the tenant for life. The question and Writs the depositions from time to time now arose as to the payment of the costs. The Vice-Chancellor held, that they were in order that eopies might be obtained.

on the conclusion of a witness's exarnination, payable ont of the income, and not out of the

Southgate for the plaintiff'; Rowburgk for the corpus.


The Vice-Chancellor said, that the section ! Which directs, that “in cases wbere any applied to depositions taken on interlocutory defendant, either being or not being within the motions as well as with a vice to the hearing, jurisdiction of the Court, does not put in his and directed accordingly. answer in due time after appearance entered by or for him, and the plaintiff is unable, with Wbich enacts that " when the examination due diligence, to procure a writ of attachment of witnesses before any examiner shall have or any subsequent process for want of answer been concluded, the orignal depositions, auto be executed against such defendant, by rea- thenticated by the signature of such examiner, son of his being out of the jurisdiction of the shall be transmitted by him to the Record Court, or being concealed, or for any other Office of the said Court, to be there filed, and cause, than such defendant is, for the purpose any party to the suit may have a copy thereof, of enabling the plaintiff to obtain an order to or of any part or portion thereof, upon pay. take the bill pro confesso, to be deemed to have ment for the same in such manner as shall be absconded to avoid or to have refused to obey provided by any General Order of the Lord the process of the Court.”

Chancellor in that behalf."






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The Legal Observer,






Let us hear no more, SOLICITORS' BUSINESS, AND PLAN therefore, of the inability of lawyers to OF ACCOUNTS.

comprehend any kind of accounts, -banking, mercantile, or any other.

The plan which we have to submit to Parliament having been prorogued and our Readers will probably be considered by the Courts adjourned, great activity does or those who are just commencing practice, or ought to prevail in the offices of Attorneys who have attained only a small extent of and Solicitors in making out the accounts business, as too elaborate and complicated ; of the legal year. We probably cannot, but we deem it expedient to lay the whole therefore, render a more acceptable service scheme before them, for we are persuaded than submitting to them a very compre- it will be generally useful to many practihensive plan of solicitors' accounts, in com- tioners, and every one will be benefited by piling which we have been kindly aided by selecting such portions as are adapted to a solicitor of great experience and extensive the circumstances connected with his indipractice.

vidual practice. We are the more disposed to devote some We proceed, then, to state the details space to this subject for the purpose of of our Plan of Business Books and removing a prejudice wbich' exists to the Account Books. serious injury of our brethren, namely, that 1. Cause and Business Lists :-A Cause “ Lawyers are bad accountants.” Now, a and Business List to be kept in the office moment's reflection ought to convince any of each principal, containing all the causes one that an attorney, even in a moderate and business in all the departments, extent of practice, must necessarily possess each class of causes or business to be kept considerable skill and experience in the distinct in the list under the proper heads, keeping of accounts. The money which that is to say: passes through his hands in the ordinary 1. Actions in the Common Law Courts. course of his business, and the sums which 2. Suits in Chancery. are intrusted to him on behalf of his 3. Conveyancing. clients, amount to several thousands an- 4. Trusts and executorships. nually. In many large offices the gross 5. Arbitrations. amount of bills of costs varies from 20,0001. 6. Bankruptcy. to 40,0001. a year, and the cash trans- 7. Miscellaneous business. actions frequently exceed 100,0001., and Thus each principal will not be ignorant are sometimes half a million or more. of or forget any business in the office, but

It is evident, therefore, that a regular be able to review the causes and business system of book-keeping must exist in every either every evening or every week, and solicitor's office, and it will be observed by thereby keep alive the attention of himself the Annual Report of the Council of the and clerks to everything occurring and Incorporated Law Society that amongst passing in the office, and in case of being other improvements in Legal Education, it addressed by a client he will have no diffiis proposed to examine the Candidates for culty in answering him. To appear to a admission on the Roll in arithmetic and client ignorant of the business in the office

VOL. XLVIII. No. 1,381.



Arrangement of SolicitorsBusiness and Plan of Accounts. under the care of principals betrays great put their initials on each letter. One of negligence.

the clerks, under the direction of a prin2. Diary of Appointments and Short cipal or a managing clerk, to be answerable Notes of Business done :—Each principal for the letters being submitted to, and and the chief clerk in each department to marked by the partners day by day. keep a diary containing his daily appoint- Letters should be indorsed, when anments. In this diary a very short entry swered, with the names of parties, the (by way of key to a charge in his business business to which they relate, and their book) to be made of the name of the client dates, and put away with the papers conand of any business done for him, the mo- nected with them. Letters not having ment the client has left the office, or in the papers connected with them are put away evening or morning, or as soon as possible, yearly with the other papers and arranged so that there may be no omission or for- in their bundle and according to their getfulness. This key is of the greatest dates. importance, being (though slight) the foun- 5. A Day-book to be kept, in which dation of all subsequent entries.

should be entered under the head of each 3. A Business-book to be kept by each client's name all the business, &c., done for principal and each clerk, in which every him, as entered in the business-book, with business done or attendance made should the time employed by the clerk in doing it ; be entered, with full particulars and with and if there be more businesses than one the result every day, or as soon as possible, for each client, a distinct head in the dayfor the sooner done the better will be the book should be opened for each business by recollection to make the charge. To omit the name of the client. By this means all this duty is pregnant with loss to the matters that relate to each business of a concern, and cannot be justified.

client will be kept together. The entries The entries in this business-book will be may either be turned into a bill, if praca chronicle of events and of what has been ticable, or the bill may be drawn out from done, which may at all times afterwards be the entries. Before the drawing of which safely resorted to for information. bill the entries in the day-book are to be

The business book of each clerk will gone over and numbered in the order in contain the cash received and disbursed by which they should be charged. When bills him.

are drawn out and copied and completed, As many businesses occupy a great deal the drafts of the bills are put away, being of time in the perusal and arrangement of first indexed in a book kept for the purpose, papers and otherwise, it is important to or the drafts may be bound together as they enter in a column in the daily business-book may be copied, or any particular bill might of each principal or clerk the time occupied be copied into a bill-book. by any business, so as to regulate and 6. A Bill Register.-Book to be ruled justify the charge to be made.

with columns, to be made up and posted The necessity for each principal and every half year, and occasionally when nieclerk to have a business-book is very cessary during the half. This book is to apparent, as it affords a facility in making contain a complete list of all clients for the requisite entries which might otherwise whom business may have been transacted be impeded and delayed and the charge during the half-year, which list should be lost, if all parties were to make their taken from the day-book. At the end of entries in the same book, and consequently each year a new and complete list embracto wait for one another.

ing the past year, so far as concern's bills not In the weekly report of the time, up to delivered, to be made up in order, that the which the business book and disbursement arrears may be clearly seen, k, book of each clerk is completed, a note 7. A rough General Cash-book and fair should be added, whether or not the time General Cash-book to be kept, in which emploved upon any business is inserted should be entered all cash received and all regularly in the clerks' business book. cash paid-those receipts and payinents

14. Letters -- When a letter is received which are on account of clients to be carried there shond be an entry made upon 'it of to the debit or credit of the clients' accounts the department to which it refers, and the in the ledger---those payments which are clerk in that department is answerable for on account of business or of management its heing attended to and answered, The principals should read all letters, found at the conclusion of these remarks

, see

Directjous for making out a bill will be and to prove that they have done so should page 316.

114**** 190116 yas 10 JOIX pt


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Arrangement of Solicitors' Business and Plan of Accounts. to be posted to the accounts of the respec- ture and amount of the debt or charge in tive parties to whom they are paid, and respect of which a payment has been made. from thence those that relate to business The payments on account of business and to be carried to the debit of “Business those on account of management to be also Disbursement Account,” and those that re- carried to the debit of Business Disburselate to management to “ Management ments' Account, or Management Charges' Charges' Account” or “Charges' Account." Account, respectively,

This cash-book will show the balance in 11. Profits or Balance book to be kept, band or at the bankers, and will be ex- in order to ascertain and show as nearly as amined with the postings in the ledger circumstances will admit at the end of every every week or month.

year, the profits of the business done durThe cash-book is to be so kept as to be ing the year. In this book, the following a counterpart of the banker's account by accounts should be entered, viz.: an account having separate columns for cash paid into, to be opened, commencing in April in every and cash drawn out from, the bankers. year, and ending in the same month, to be

!$. General Disbursement-book, in headed which are to be debited all sums issued

Business done Account.”-In this account, from the general cash-book on account of when a bill is sent in for business done in the petty cash, and to be credited all the charges current year, the amount of the bill is to be and disbursements paid through petty cash, charged in the ledger to the clients' account, whether for management or on account of and then credit to be given for the amount, business. Each clerk will have his petty quoting in either account the folio of the other. cash disbursement-book, the contents of This “Business Account,” will, in the end of which will be the materials for the general which bills have been sent in. At the end of

year, record all the business done, for disbursement-book, and will be entered

the accordingly and posted from thence into been partly made out) all bills which have

year make out (or complete such as have the day-book, excepting that the charges not been made out, and consequently not of management do not go into the day- sent in or charged to the client; then by addbook. This general disbursement-book is ing up the amount of all the draft bills for to be balanced half-yearly (the clerk's business done during the year which have book being balanced weekly), by deducting not been delivered, an estimate may be made the amount of disbursements for the half of their amount, and instead of debiting the year from the amount of the sums debited client's account in the ledger, carry the estias received from the general cash, and the of another account to be opened in the same

mated amount of each client's bill to the debit result then carried to an account in the “ Profits” book. ledger, entitled "Petty Coch”—and the

Such account to be entitled Unfinished balance of cash, if any, not repaid to be Bills' Account.” When this is so debited, then transferred to the account of the individuals enter the amount to the credit of the “Busifrom whom they are due. If a principal, ness done Account” for the same year, and to the debit of his account in the private the “ Business done Account” will then exledger-if a clerk, to the debit of his ac

hibit the groes amount of all the bills for all

the business done in the year. Subsequently, count, and also to the debit of Management

as the bills which have been so estimated are charges’ Account, and the amount of dis- sent in to the clients, debit the client's account bursements to be carried to the debit of in the ledger with the amounts, and also credit Business Disbursements Account.

the amounts in the account of bills not sent in, 9. A. Stationer's-book, to be kept, and or “Unfinished Bills’Account.” After all such the entries therein checked and posted into estimated bills shall have been delivered and the day-book, and the amount of each year debited in the ledger, and credited in the having been credited in the Dr. and Cr. “Unfinished Bills' Account,” the alterations of account opened with the stationer in the of the charges or otherwise subsequently to

amount in any such bills, arising from revision ledger to be debited to the Business Dis- the end of the year when the estimate was bursement Account.

made, will then result in an increased or de10. A General Ledger to be kept, which creased amount of profit upon the account of should be in part a transcript of the cash- bills not sent in affecting, and having ultibook, by having a Dr. and Cr. account with mately to be carried to, the general profit acevery individual, from or to whom moneys

count for that


In the same book of “ Profits" another acare received or paid, with the addition of a debit in each client's account of the amount entitled “ Business Disbursements?' Account."

count should be opened in each year, to be delivered, and of a credit in the In this account should be charged all dis. account of any other person or of the na- bursements relating to business which shall


of any bill

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