Law of Attorneys & Solicitors.-Review: Willich's Income Tax and Legacy Duty Tables. 175 LAW OF ATTORNEYS AND SO TAXATION LICITORS. MORE OF BILLS OF COSTS THE Muster of the Rolls made the following observations on this special petition to tax a solicitor's bills of costs before payment, but more than a year after delivery: "There appears to me to be a marked distinction between a bill delivered and paid, and one which has been delivered but remains unpaid. If the account be paid and settled, the solicitor may naturally enough be negligent as to his vouchers; and there fore it is, that, in the case of a paid bill, there must be some strong case of pressure and items of overcharge to induce this Court to open the transaction and allow the taxation of the bill. The case is very different where, after delivery of the bill, nothing further has been done in the matter, and there has been no acquiescence in the demand. "What are the circumstances in this case? It appears that the petitioner owed It appears that the petitioner owed the respondent bills of costs in respect of which 600l. is claimed. In 1848, he applied for them, but none were delivered until the 10th of January, 1850, when, the petitioner being about to go abroad, either from distress or on account of the state of health of his wife, the solicitor, about 14 months after the first application, delivers his bills of costs. Nothing was done for a considerable time, and no steps were taken to enforce payment; but, in 1851, a correspondence took place as to these bills of costs, and after some discusssion this petition was presented to tax the bills. "There must, no doubt, be 'special circumstances' to justify a taxation, but is it an unimportant circumstance, that the bill was delivered 14 months after application, and on the eve of the client going abroad? Again, this allegation is brought forward, that the bills of costs charge for 320 sheets of abstract, though they contained only 217 sheets. I have carefully attended to this, and find that this allegation is not met at all. The solicitor merely says, he believes the abstracts contain that number of sheets; I cannot attend to this in the face of a positive allegation on the other side. "There is, therefore, a distinct and substantial case of overcharge, which, in the case of an unpaid bill, and where there has been no settlement or proceedings in the nature of acquiescence, is sufficient in my opinion, to entitle the petitioner to the usual order to tax the bills of costs." In re Williams, 15 Beav. 417. NOTICES OF NEW BOOKS. Income Tax Tables under the Statute 16 & 17 Vict. c. 34. By CHARLES M. WILLICH, Actuary and Secretary to the University Life Assurance Society. Fourth Edition. Longman & Co., 1853. The New Succession and Legacy Duty Tables, under the authority of 16 & 17 Vict. c. 51. By the same Author. Longman & Co., 1854. THE former of these useful works shows at first sight the amount of duty at 7d., 6d., 5d., 3d, 3d., 21⁄2d., 2‡d., and låd. in the £, payable under the New Income Tax of last Session, and will be found to contain all the calculations required to ascertain the exact amount of duty from 1d. upwards on incomes up to 10,000. The work is also formation, extracted from Parliamentary accompanied by a variety of statistical in 1. Value of annuities chargeable with duty, calculated according to the table in 16 & 17 Vict. c. 51, from 1 to 20 years of age. 2. Showing the duties payable on successions, legacies, annuities, residues, &c., under the same Act. 3. Showing the amount of annual income arising from residue, &c., calculated at 4 per cent., being the rate at which it is estimated at the Legacy Duty Office. 4. Showing the amounts of successions, legacies, annuities, residues, &c., which produce each progressive penny in a shilling of duty at the several rates fixed by the Law of Evidence.—Administration of Oaths.-Points in Equity Practice. 176 defendant on his subpoena, instead of the at- IN CHANCERY. -TAKEN BEFORE THE SO testing witness, to prove the execution of the mortgage deed. A nonsuit was thereupon directed, subject to a rule. In the judgment of the Court on discharging the rule which had accordingly been obtained, Pollock, C. B., said : "The question in this case is, whether, since the 14 & 15 Vict. c. 99, s. 2, the execution of his deed can be proved by a party to the cause, who is subpoenaed as a witness, without calling the subscribing witness; and we are of opinion that it cannot. In saying this, I also express the opinion of my brother Parke, who did not hear the argument. We think that the rule of law requiring proof by the subscribing witness is so inflexible, clear, and universal, that it cannot be set aside by any reasoning, however cogent, and certainly it must be admitted that there is considerable force in the arguments founded on the recent Statute. "The cases,' when carefully examined, will be found to have established, as we think, these principles as those on which our decision must turn. "The attesting witness must be called to prove the execution of a deed for this reason, that by an imperative rule of law the parties are supposed to have agreed inter se that the deed shall not be given in evidence without his being called to depose to the circumstances attending its execution. If, therefore, the attesting witness is not called, the deed cannot be read, because this agreement cannot be broken; but any agreement may be waived by the parties to it. If then, in the course of the proceedings in the cause, the party to the deed admits the execution, or if by his pleadings he does not require the execution to be proved, he may be very reasonably said to have waived the agreement, and the other party, accepting the waiver, does not call the attesting witness. In Equity, an admission in the defendant's answer is sufficient, and is a waiver of the agreement; but the bill and answer are the pleadings in Equity, and an admission in the answer is the same as an admission on the pleadings at law. But here, on the pleadings, the defendant has put the execution of the deed in issue, and he is called and compelled as a witness to prove the fact. How can that be put reasonably as a waiver of the agreement, Johnson v. Mason, 1 Esp. 89; Call v. Dunning, 4 East, 53; Abbot v. Plumbe, 1 Doug. 216; Barnes v. Trompowsky, 7 T. R. 265; Rex v. Harringworth, 4 M. & Selw. 350. IN THE COMMON LAW COURTS. By the Rules of Hilary Term, 1853, s. 142 -No affidavit of service of process shall be deemed sufficient if sworn before the plaintiff's own attorney or his clerk. Section 143.-Where an agent in town, or an attorney in the country, is the attorney on the record, an affidavit sworn before the attorney in the country shall not be received; and an affidavit sworn before an attorney's clerk shall not be received in cases where it would not be receivable if sworn before the attorney himself; but this rule shall not extend to affidavits to hold to bail. POINTS IN EQUITY PRACTICE. MARRIED WOMAN. PETITION IN FORMA PAUPERIS. - NEXT FRIEND. - SUPPRESSIO VERI. AN order was made on motion exparte for leave to a married woman to present a petition in forma pauperis and without a next friend, to obtain, under the 2 & 3 Vict. c. 54, access to her under seven years of age, and that the petition children, and for the custody of such as were might be received without the 17. stamp, required by the Orders of October 25, 1852. The affidavit in support stated, that the petithat a decree for the restitution of conjugal tioner had separated from her husband, but obtain the requisite sum of 11. for the petition, rights had been made, but she was unable to from him or any other person, or to procure any person to act as her next friend. There was the usual statement of her not being worth 57. exclusive of her wearing apparel. The husband moved, on notice to discharge this order, on the ground his wife had concealed the fact that she had several relations in good circum Points in Common Law Practice.-New Order under Charitable Trusts' Act. A petition for the appointment of three new trustees to act with the existing trustees of a charity, for the education and maintenance of poor children of the parishes of East Tytherley, Mottisfont, and West Tytherley, was directed to stand over, in order to be entitled in the matter of Sir Samuel Romilly's Act (52 Geo. 3, c. 101), as well as in the matter of the Trustee Act, 1850 (13 & 14 Vict. c. 60) and of the charity, and held also that it was necessary to obtain the fiat of the Attorney-General. In re Rolle's Charity, exparte Goldsmid, 3 De G., M'N. & G. 153. POINTS IN COMMON LAW DISCHARGE OF PEREMPTORY UNDERTAK- In an action on a bill of exchange, accepted by the defendant's testator, notice of trial was given pursuant to a peremptory undertaking entered into on discharging a rule. Three days afterwards the plaintiff discovered the defendant was insolvent, and thereupon countermanded the notice and offered a stet processus, which was refused. It was held that the obligation to try could not be discharged upon application after a peremptory undertaking had been given. Emden v. Dewey, 16 Q. B. 804. 177 648, where, in an action against "William NEW ORDER UNDER CHARITABLE PROCEEDINGS AND FEES IN CASES FROM 30l. To 100%. THAT any application to the Master of the Rolls, or to a Vice-Chancellor, under the Charitable Trusts' Act, 1853, s. 28, shall be made by summons, and such sumamons may be in the form set out in Sched. A, annexed to the General Order of the 16th October, 1852, or as near thereto as the nature of the case may permit. The fees payable on proceedings before the Master of the Rolls, or of any of the ViceChancellors under the said Act, shall be the same as are payable according to the Order of the 23rd October, 1852, in respect of other proceedings commencing by summons, and shall be collected by means of stamps as directed by the Order of 25th October, 1852. In all cases in which the Master of the Rolls, or any Vice-Chancellor, shall direct that any matter commenced by summons under the said Act shall be heard in open Court, the same fees shall be payable, and the same costs shall be allowed, as would have been payable in respect of any other matter so heard. A defendant, who was described in a writ as "H. W. Bauerman," had entered an appearance in the name of "Henry William Bauerman, sued as H. W. Bauerman," and was accordingly so described in the declaration. Upon a rule under the 2 Wm. 4, c. 39, s. 17 (sed nunc 15 & 16 Vict. c. 76, s. 7), on the plaintiff's attorney for particulars of the proNo order made under the said Act by the fession, occupation, or quality, and place of Master of the Rolls, or by any of the Viceabode of the plaintiff, the affidavit described Chancellors, shall be subject to appeal where him as "Hillary John Bauerman (his true the gross annual income of the charity has not name) sued as Henry William Bauerman:" been declared by the Charity Commissioners Held, irregular. Baldwin v. Bauerman, 12 for England and Wales to exceed 1007., unless the Master of the Rolls, or the Vice-Chancellor Com. B. 152. See also Shrimpton v. Carter, 3 Dowl. P. C., by whom such order may have been made, 178 Birmingham Borough Court.-Local and Personal Acts. shall certify that such appeal ought to be per-Clifton Gaslight Company, and to enable the united Companies to raise further Capital. 85. An act for making a Railway from Staines to Wokingham and Woking. mitted, either absolutely or on such terms as the said Master of the Rolls or Vice-Chancel lor think fit to impose. may BIRMINGHAM BOROUGH COURT. By an Order in Council dated 29th Dec., 1853, her Majesty has been pleased to approve of the report of the Judicial Committee of the Privy Council, dated 8th Dec., 1853, and to direct that the jurisdiction of the Borough Court of Birmingham shall be excluded in all cases whereof the County Court hath cognizance. From the London Gazette of 3rd Jan. LOCAL AND PERSONAL ACTS. 86. An act for making a Railway from Wimbledon to Croydon in the County of Surrey, to be called "The Wimbledon and Croydon Railway," and for other purposes. 87. An act to enable the Eastern Counties Railway Company to construct a Railway from the Line of the Northern and Eastern Railway near Stratford to Woodford and Loughton; and to repeal certain Provisions of their existing Acts; and to grant further Powers to the said Company for capitalizing their Debt; and for other purposes. 88. An act for making a railway from the London, Brighton and South Coast Railway, to or near to the Town of East Grinstead in the County of Sussex. 89. An act better better supplying with Declared Public, and to be Judicially Noticed. Water the Towns and Villages of Haslingden, 16 & 17 VICT. 1853. [Continued from page 161, ante.] Rawtenstall, and Newchurch, and the Townships of Haslingden, Higher Booths, Lower Booths, Newchurch, and Hapton, in the Parish 73. An act to amend the Acts for the Regu-of Whalley, the Townships of Cowpe Lench, lation of Municipal Corporations in Ireland so far as relates to the Borough of Limerick. 74. An act to amend and extend the Provisions of the Act relating to the Leeds and Whitehall Turnpike Roads, and to create a further Term therein, and for other purposes. 75. An act for repairing, maintaining, and rendering more safe certain Reservoirs on the Adel Beck in the West Riding of the County of York. New Hall Hey, and Hall Carr, and Tottington 90. An act to enable the Monkland Railways Company to make certain Railways in the Vicinity of Bathgate and Airdrie; and for other purposes. 91. An act to authorise the Mayor, Alder76. An act to amend "The Sunderland men, and Citizens of the City of Manchester Dock Act, 1846," and "The Sunderland Dock to make certain new Streets; and to amend Amendment Act, 1849," and for other pur- the Acts relating to the said City; and for other purposes. poses. 77. An act for the Establishment or Improvement and Regulation of Markets and Fairs in the Borough of Leominster, and for other purposes relating to the said Borough. 78. An act for making a Railway from the Hawick Branch of the North British Railway, near to the Eskbank Station, to the Royal Burgh of Peebles. 79. An act to authorise an Extension of the Londonderry and Coleraine Railway. 80. An act for making a Railway from Ballymena to Portrush. 81. An act to confirm certain Preference Shares created by the North British Railway 82. An act to enable the Scottish Midland Junction Railway Company to make Branch . Railways to Blairgowrie and Kirriemuir; and to amend the Acts relating to such Company; and for other purposes. 92. An act to repeal an Act of the 7th year of the reign of King George the Fourth, for making and maintaining a Turnpike Road from Wimpole to Wrestlingworth and Potton, and to make other Provisions in lieu thereof. 93. An act to incorporate a Company for making a Railway from Kingston-upon-Hull to or near to Withernsea in Holderness, with a Branch therefrom; and for other purposes. 94. An act to enable the Glasgow and SouthWestern Railway Company to make a Branch Railway to near Mayfield in the County of Ayr. 95. An act for extending the time granted by "The Rochester Bridge Act, 1846," for the completion of such Bridge. 96. An act to enable the Limerick, Ennis, and Killaloe Junction Railway Company to lease their Undertaking; and for other purposes. 97. An act to enable the East and West India Docks and Birmingham Junction Railway Company to raise additional Capital; and for other purposes. 83. An act for the better Improvement and Regulation of the Borough of South Shields 98. An act to amend the Gorbals Gravitation in the County of Durham, the Establishment of a Cemetery therein, and for other purposes. 84. An act to unite into one Company the Bristol Gaslight Company and the Bristol and Water Company's Acts, to authorise the Extension of their Works to supply the Roya Burgh of Renfrew and Suburbs and other places with Water; and for other purposes. Local and Personal Acts. 99. An act for making a Railway from Havant in the County of Southampton to Godalming in the County of Surrey, to be called "The Portsmouth Railway;" "and for other purposes. 100. An act to enable the London, Brighton, and South Coast Railway Company to enlarge their Station at London Bridge, and their Goods Station at Brighton, and to make a Branch Railway to the Crystal Palace; and for converting the Debenture Debt of the London, Brighton, and South Coast Railway Company into Stocks or Shares; and for other purposes. 101. An act to enable the Aberdeen Railway Company to raise further Moneys; to authorise the Abandonment of the authorised Road to the Quays through the Station at Aberdeen, and the formation of another Road in lieu thereof; to extend the Time for the compulsory Purchase of Lands and for the completion of the Aberdeen Station; to alter, amend, and extend the Acts relating to the Company: and for other purposes. 102. An act to repeal an Act for making and maintaining a Road from the Top of Hunt's Bank in the Town of Manchester, in the County of Lancaster, to join the Manchester and Bury Turnpike Road in Pilkington in the same County, and to substitute other provisions in lieu thereof. 103. An act for amending the Provisions with respect to the Commissioners of the Second District for Drainage by the River Witham contained in the Witham Drainage Act of the 2nd year of George the Third chapter 32, and for other purposes, and of which the Short Title is "The Witham Drainage Second District Act, 1853." 104. An act for more effectually repairing and maintaining the road from Burford in the County of Oxford to Leachlade in the County of Gloucester, the road from thence through Highworth to the Cricklade and Swindon Turnpike Road in the County of Wilts, and the Bridge on the said Roads across the River Isis or Thames at or near the Town of Leachlade aforesaid; and for granting a further Term in the said Roads and Bridge; and for other purposes. 105. An act to amend an Act passed in the 7th year of the reign of King George the 4th, intituled "An Act for making a Turnpike Road from Shipley to Bramley, together with certain Branches therefrom, in the West Riding of the County of York." 106. An act to authorise the London Dock Company to make a new Entrance to their Docks from the River Thames and other Works, and to augment their Capital Stock; and for other purposes connected with the said Docks. 179 Leicester to the Great Northern Railway near 109. An act to authorise the Re-issue of certain of the Shares in the Capital of the York and North Midland Railway Company, called Hull and Selby Purchase, &c., Shares, and for other purposes. 110. An act to enable the London and North Western Railway Company to acquire and hold certain Lands and Buildings at or near the Terminus of the Haydon Square Branch of the London and Blackwall Railway; and for other purposes. 111. An act to enable the Leeds, Bradford, and Halifax Junction Railway Company to construct certain Branch Railways in the West Riding of the County of York; and for other purposes. 112. An act to repeal the Act for repairing the Alston Turnpike Roads, and to make other Provisions in lieu thereof. 113. An act for making a Railway from the Great Southern and Western Railway near Roscrea to Parsonstown, to be called "The Roscrea and Parsonstown Junction Railway," and for other purposes. 114. An act to authorise the Abandonment of a Portion of the Undertaking of the Limerick, Ennis, and Killoloe Junction Railway Company, and the Construction of a new Line of Railway in lieu of a Portion of the Line to be abandoned; and to revive in respect of a Portion of the said Undertaking the Powers of the said Company for the compulsory Purchase of Lands, and to extend in respect of the same Portion of the said Undertaking the Powers of the said Company for constructing Works; and to amend and repeal Portions of the Act relating to the said Company; and for other purposes. 115. An act for the better Maintenance and Repair of the Highways in Wildmore Fen and the East and West Fens in the County of Lincoln, and for other purposes, and of which the Short Title is "The Wildmore Fen and East and West Fens Highways Act, 1853." 116. An act for reviving the Powers of the South Eastern Railway Company for taking Lands and Buildings for the purpose of enlarging their London Bridge Station on the North Side thereof, and for extending for a further Period such Powers, and for other purposes. 117. An act to enable the Eastern Counties Railway Company to construct Branch Rail107. An act for the maintenance of the ex-ways from the North Woolwich Line of the isting Works of the Company of Proprietors of Eastern Counties Railway to Ham Creek and the Barnsley Waterworks, and for the Pur- the River Thames; and for other purposes. chase of Lands by them, to repeal their Act, and make other provisions in lieu thereof. 103. An act to enable the Midland Railway Company to make a Line of Railway from near 118. An act for more effectually improving the Town of Burton-upon-Trent in the County of Stafford. 119. An act to authorise the Abandonment |