ADVERTISEMENTS. Finchley, Middlesex.-The excellent well-manufactured modern Furniture and Effects, the property of the late Thrower Buckle Herring, Esq. MESSRS. PRICKETT and SONS are instructed by the Executors to SELL by AUCTION, on the Premises, at East-end, Finchley, on Wednesday, the 11th of June, and following day, at 12, the genuine HOUSEHOLD FURNITURE, manufactured by Messrs. Seddon, comprising handsome mahogany four-post, Arabian, and French bedsteads, chests of drawers, Spanish mahogany wardrobes, washstands, and dressing tables with marble tops, together with the usnal chamber requisites; the dining room furniture includes mahogany extending dining tables, sideboard, chairs, couches, dinner waggons, &c.; drawing room furniture, consisting of steel and or-molu fenders and fireirons, couches, chairs, loo and occasional tables, fine plate chimney and pier glasses, carpets, and curtains, alabaster figures, vases and lustres, a handsome eight-day chiming clock; well-manufactured library furniture; cow, farming implements, and numerous other effects. Catalogues are in preparation, and may shortly be obtained on application to Messrs. Wood and France, solicitors, 8, Falcon-street, city; and to Messrs. Prickett and Sons, auctioneers and land valuers, 34, Southampton-buildings, Chancery-lane, and Highgate, Middlesex. DARNELL'S PAR CHEAPEST. PATENT CHAN HANCERY FORMS prepared and sold by JAMES SULLIVAN, 22, Chancery-lane. AFFIDAVIT. To Assign Guardian-Of Creditor's Claim-Of Service of Interrogatories-Of Service of Spa. for Costs-Of Service of Petition Of Service of Spa. to hear Judgment-To obtain Distringas to retain the Sale of Stock-Of Service of Administration Summons-Of Service of Bill or Claim-Of Service of Summons originating Proceedings, not being an Administration Summons-Of Correctness of Receiver's Accounts of Next of Kin-To appoint Receiver-On Production of Documents-And Claim with Security-Ditto without -Verifying Biddings at Sale. Account Sheets-Appearance-Advertisement for Creditors Attachment-Câuse List-Distringas on Stock, Notice and Affidavit-Executors' Account Sheets-Fi. Fa for Payment of Money-Fi. Fa. for payment of Costs-Habeas CorpusInjunction and Copy-Lunacy Warrant-Ne Exeat Regno -Notice to attend Examiner Ditto to Settle MinutesDitto of having Filed Answer-Dtito to Move for Decree Ditto to pay in Purchase Money-Ditto of Dividend payable. PETITION AND ORDER. To Amend Bill-To Assign Guardian-To be at Liberty to Attend-To Change Solicitor-To Confirm report of Purchase -To Confirm General Report-To Confirm Report Absolute -Defendant to file Answer without Oath-For Delivery of Bill and Papers and to Tax-To Discharge Lis Pendens-To Dismiss Bill-To Enter Nunc pro Tune-As to Personal Estate-By Plaintiff to take Answer without Oath-To prove Documents To Refer Exceptions-To Remove Distringas on Stock-To Sue in Formâ Pauperis-To Set Down Cause for Further Directions To Set Down Demurrer- To Tax Bill and Stay Proceedings-To Tax Solicitor's own Bill-To Tax a Conveyancing Bill-To Tax and Prevent Proceedings. Practice Cases, 1s.-Receiver's Recognizance and Account Sheets-Register of Lis Pendens and Copy-Replication and UNIVERSAL SUMMONS AND ORDER. To Amend Bill or Claim, and Order thereon-For Administration of an Estate-For Stop Order-To bring in Accounts-To produce Documents on Oath-By Chief Clerk for Examination at Chambers--For Defendant to produce Documents For Plaintiff to produce Documents-To Inspect LAW GOWNS, 30s, and 42s.. may be AW GOWNS, 30s. and 42s., may be To Enlarge Time for closing Evidence-To Enlarge Time to Academical, State, and Law Robe Makers, 13, Southampton Street, Strand, London. List of prices and directions for measurement, &c., sent on application. MPORTANT to Barristers, Solicitors, and Gentlemen connected with the Law.-J. WEBB, from the knowledge of the fact that first-rate accommodation is much wanting in and about the neighbourhood of the Inns of Court, has been induced to fit up a most comfortable Saloon on the first floor, where every article served will be of the finest quality. Café au Lait, Chocolate, Soups. Entrees, Chops, Steaks, &c. Daily and Evening Papers, Chess, Dranghts, &c. Luncheons and Dinners sent to Chambers. WEBB, Cook and Confectioner, corner of Chancery Lane, Holborn. File Affidavits To File Voluntary Answer-For further By Purchaser for payment of Purchase-money-For Maintenance-To approve Purchase by Private Contract-To confirm Sale by Private Contract-For Payment into Court and Investment-To appoint Receiver-To appoint Examiner -To appoint Guardian-To consider sufficiency of Affidavits -To secure Costs-To vary Chief Clerk's Certificate. Request to furnish Copies-Satisfaction of AnnuitySheriff's Warrant on Attachment, etc.-Sittings PapersSpa. ad Test-Spa. ad Test and duces tecum-Spa. ad Test and viva voce-Spa. for Costs-Spa. to hear JudgmentTraversing Notes-Warrants to Settle Minutes-Ditto for Masters in Ordinary-Ditto for Taxing Masters-Ditto in Lunacy. Bills and Claims in Chancery printed with accuracy and expedition, by J. SULLIVAN, 22, Chancery-lane. MR. G. J. KAIN, Author of "Kain's System of Solicitor's Book-keeping," begs to announce that the Partnership lately subsisting between himself and Mr. JoHN KAIN having terminated, he has been joined by Mr. WILLIAM COBBETT, whom he has great confidence in introducing to his Clients; and that the extensive and increasing business of LAW and GENERAL ACCOUNTANTS will, in future, be carried on by and under the title of KAIN and COBBETT LAW AND GENERAL ACCOUNTANTS, 8, BROWNLOW STREET, HOLBORN, LONDON. LAW ACCOUNTANCY being new to some of the Profession, it may be advisable to explain generally that it consists in drawing and settling Bills of Costs; adjusting and balancing Solicitors' Cash and Ledger Accounts; preparing Chancery, Executorship, or Administration Accounts; negotiating Law Partnerships; procuring qualified Clerks; collecting Agency Debts; auditing Solicitors' Accounts in town and country, of which a balance sheet can (under the new system) be presented weekly, monthly, quarterly, half-yearly, or yearly; procuring and forwarding suitable Account Books for Solicitors. Lists of Account Books as designed by us will be sent on application. GENERAL ACCOUNTANCY it is unnecessary to explain, The 5th Edition of Kain's System of Solicitors' Book-keeping, price 6s., post-free, will be sent on application. Money Orders payable at the Holborn Branch. The above system, which was strongly recommended to the Profession in a review in the Law Times of July 22, 1854, is now in use in the offices of upwards of 400 solicitors in town and country, a great number of whom have voluntarily written to the author, pronouncing it to be in practice what it is in theory, both simple and satisfactory." Those Members of the Profession who may be desirous of adopting the system, may inspect these communications, or have references to solicitors in almost every town in England and Wales. *(Extract from the review above referred to.) "The most perfect and simple method of book-keeping that has yet come under our notice. We strongly recommend it to the consideration of the profession. L. O. AD., MAY 24, 1856 The Legal Observer, AND SOLICITORS' JOURNAL. SATURDAY, MAY 24, 1856. AMENDED COUNTY COURTS' BILL. Jin a Superior Court, if he did not conceive We are now in possession of the Lord Chancellor's Amended County Courts' Bill. The new provisions which have been introduced since we submitted the clauses to our readers, are of considerable importance, and others in the former Bill which appeared to be beneficial have been struck out in the re-print. It will be recollected, however, that neither the former nor the present Bill have yet been considered in Committee. The alterations now embodied in the reprint have, as we understand, been suggested by some of the County Court Judges, and the Lord Chancellor can scarcely be held responsible for the clauses now presented to the House. The other Law Lords have yet to bestow their attention on the whole measure, and we may reasonably anticipate considerable alteration before it will be in a state to pass the House. In the meantime it may be useful to notice, 1st, the clauses which were in the previous Bill (as ordered to be printed on the 11th March) and now omitted; and 2ndly, the new clauses which have been added. 1. Actions for Malicious Prosecutions might, by the 10th section of the former Bill, be brought in the County Courts. This proposed jurisdiction is now withdrawn. Where the claim exceeded 207., the party might, under the 13th section, serve the summons himself or by his attorney or agent. It is much to be regretted that this provision has been struck out: and we think it ought to have been applicable to sums of 10%., if not less. that an important point was involved in the case and that he expected the decision would be in his favour. The 26th section of the former Bill enabled either of the parties to obtain summonses to the witnesses and to serve them personally or by his attorney or agent, with or without a clause requiring the production of papers and writings. It must be regretted that this clause has been struck out, and the service left to the bailiff who has no peculiar interest, like the party or his attor ney, in finding out the witness or securing his evidence. The former Bill, by clauses 53 to 57 inclusive, provided that a Lessee proceeding in Equity should not have an injunction or relief without payment of the rent and costs;-that the tenant paying all rent with costs, the proceedings should cease ;— that judgment for mesne profits down to a specified day might be given;-that a mortgagee might enter a plaint where the debt did not exceed 1007.-and in ejectment by a mortgagee where the mortgagor paid the principal, interest and costs, into Court, the same should be deemed a satisfaction, and the mortgagee might be compelled by the Court to recover the mortgaged property. These provisions are omitted in the amended Bill, and the previous state of the law permitted to remain. The 59th, 60th, and 61st clauses, which provided against the abatement of the plaint by the death or marriage of the plaintiff, or the death of the defendant, are omitted in the present Bill. We cannot see that this alteration is an improvement. In actions on Contract above 201., or in The 65th section of the last Bill, which Tort above 51., it was proposed by the 22nd repealed the 102nd section of 9 & 10 Vict. section that the defendant might object to c. 95, enacting that no protection order the cause being tried in the County Court. or certificate in bankruptcy or insolvency This clause, we think, should have been re- should be available to discharge a defendant tained. It is not probable that a defendant committed by a County Court, is omitted would prefer the risk of a more costly trial in the amended Bill. VOL. LII. No. 1,472. E 62 Amended County Courts' Bill. The 36th section provided that a plaint | The scale of costs to be allowed to counsel under 57. might be removed by certiorari and attorneys is to be framed by five County under the order of a Judge of the Superior Court Judges appointed by the Lord ChanCourts, on giving security for costs. This cellor. Such scale to be approved or altered privilege is now denied. by the Lord Chancellor (s. 41). It will be recollected that at present the scale is to be approved by a certain number of the Common Law Judges. The 49th section provided, that if either party declared by affidavit that the title to the hereditament, &c., was in question, or that the rent or damage exceeded 201., the action shall be commenced in the Superior Court. This clause is now omitted. Some other clauses of less importance are also omitted, and several others are extended or modified. 2. We proceed now to the principal provisions which have been added to the Bill since its first appearance. These are independent of some verbal alterations which have been made in other clauses, but which at present seem unnecessary to notice. The most important addition to the Bill is made by clauses 16 and 17 of the reprint, by which if the plaintiff dwell more than 20 miles from the defendant, the plaintiff may bring his action in any County Court; but the defendant may, six days before the return of the summons, state on affidavit that he has a defence on the merits, and assign a good ground for a trial in another county. The amended Bill (s. 27) provides, that no action shall be brought in a County Court on any judgment of a Superior Court. The former Bill provided, that if the demand exceeded 201., the defendant was to give notice of his defence, or suffer judgment by default. It is now left in the option of the plaintiff to require the notice on pain of judgment by default (s. 28). If notice be given, the registrar is to inform the plaintiff thereof by letter. The 47th and 48th sections of the amended Bill enable the plaintiff to obtain a writ of certiorari, and remove the action from the County Court to a Superior Court at the discretion of such Court or a Judge, and on giving security for the claim and costs. The 67th section provides, that affidavits to be used in County Courts may be sworn before a Commissioner to Administer Oaths in Chancery in England, or a London Commissioner to Administer Oaths in Chancery. or a Commissioner for taking Affidavits in the Superior Courts. Under the 73rd section, the powers and responsibilities of the sheriff's with respect to replevin bonds and replevins are to cease, and the Registrar of the County Court of the district is to grant replevins; and under the 74th section, the registrar is to take securities. But actions of replevin may be brought in the Superior Courts on giving security in such cases, s. 75. And if brought in the County Court, security to be given by the replevisor, s. 76. Replevins may be removed at the defendant's instance into a Superior Court by certiorari, under the order of a Judge of suchCourt, upon giving such security as the Master may think fit, not exceeding 150, s. 77. Then it is provided that no appeal shall lie from the County Court, if the parties or their attorneys, before the decision, shall agree in reciting that the decision shall be final, s. 79. Some change has also been made in regard to the plaintiff's right to costs in the Superior Courts, where he does not recover 207. In the former print he was to have no costs unless, on application to a Judge, We would respectfully suggest to the he should otherwise direct. In the amended learned counsel or officer who arranges for Bill, it is provided, that the plaintiff shall the press the amended clauses of Bills in recover no costs except in certain cases, and Parliament, that the course sometimes it shall not be necessary to enter a sugges- adopted in amended Bills should be genetion depriving the plaintiff of costs (s. 30). rally followed, namely, by printing the The excepted cases are where the Judge or amendments, alterations, and additions, in a presiding officer certifies there was sufficient different type from the Bill as first printed, reason for bringing the action in a Superior and further, that the clauses struck out by Court (s. 31); or, whether there be a verdict the Committee should be printed in smaller or not, if the Court or a Judge at Chambers be satisfied that there was sufficient reason to bring the action in a Superior Court, the Court or Judge may order the plaintiff his costs (s. 32). type at the foot of the page in which they first appeared. The Law Members in both Houses would then more clearly perceive the several alterations to be considered. Third Report of the Charity Commissioners. 65 We have already referred to the present im- The schemes referred to, containing nupracticability of entering upon any systematic merous provisions of detail, and intended in or general investigation of the charities of the most instances for the organization of very kingdom, but our inspectors have been actually comprehensive institutions, are unavoidably engaged in the performance of their duties in voluminous; and the Act having also imposed various localities, and have examined the cir- on us the duty of stating fully the reasons for cumstances of very numerous charitable foun- which the schemes have been approved, the dations, necessarily varying in magnitude and mode in which any objections to them have importance. been disposed of and the particulars and grounds of all proceedings had in relation to such objections, it has been found expedient to extend our Report even more largely, by prefixing to each scheme a full statement of the foundation and condition of the charities proposed to be affected by it. These statements render any detailed observations on the same subjects unnecessary in this place. They have proceeded with the investigation (which is not completed) of the charities of the City of London, and have examined among other charities of minor importance those of The city of Hereford. The towns of Leominster and Ledbury, in the county of Hereford. The parishes of Sevenoaks and Goudhurst, in the county of Kent. The towns of Northleach and Wotton-underEdge, in the county of Gloucester. The towns of Tipton and Walsall, in the county of Stafford. The city of Salisbury and the town of Westbury, in the county of Wilts. The towns of Nottingham. The schemes for the reconstitution of the Sherburn and Magdalen Hospitals afford examples of proposed restorations of very ancient institutions to purposes kindred to those of which they were the instruments at very remote periods. The scheme relating to Dulwich College is designed to effect the expansion of a munificent institution, in accordance with the plan of the founder, to enlarged purposes commensurate East Grinsted, in the county of wth the extension of the value of the endow Northampton. Southampton. Sussex, and Illminster and merset. ments. The schemes for the enlargement of the beFrome, in the county of So-nefits and for the regulation of the Moulton School, and for the better adaptation of the Hospital of Stoke Poges to the limited objects which its contracted means are now capable of accomplishing, involve little variation of the original trusts. In the result of such inquiries, and of others prosecuted under our direction, we have thought it our duty, in the course of the past year, to prepare schemes to be submitted to Parliament for the application and management of the following charities, viz. : 1. Sherburn Hospital, in the county of Durham. 2. The Endowed School at Moulton, in the county of Lincoln. 3. The Grammar School and other charities, in the town of Spalding, in the same county. 4. The Grammar School and Sir Thomas White's Charity, and other charities in the eity of Coventry. 5. The Grammar School and Sir Thomas White's Charity, in the town of Notting ham. 6. Dulwich College, in the county of Surrey. 7. The Hospital of Stoke Poges, in the county of Bucks. 8. Saint Mary Magdalen Hospital, near the city of Bath. These schemes have been provisionally ap. proved and certified by us, as required by the law; and they are set out in full, as is further directed by the Act of 1853, in the Appendix to this our Report, in which the grounds of our approval thereof respectively, and the other particulars required by the law, are also stated. The schemes in the two first cases were made the subject of a Supplementary Report submitted by us to your Majesty in the month of June last, but no measures having been founded on that Report, it is our duty to annex them to the present Report. The schemes for the improved application of the charities of Coventry, Nottingham, and Spalding are examples of proposed applications of funds to purposes of great public advantage, but to which they have not hitherto been appropriated. The scheme which relates to the charities of Coventry proposes to deal with funds which have been applicable by way of loans to young freemen, but have become so excessive, that there is an existing accumulation exceeding 20,000l. wholly unemployed, and which, moreover, receives accretions equivalent to more than a yearly amount of 3001. There are even much larger funds arising under the same and other foundations, and exceeding in yearly income 2,000l., the subject of direct, and somewhat indiscriminate pecuniary distribution among the inhabitants. It is proposed with these ample resources (after reserving a sufficient loan fund) to establish and largely endow an institution, which all parties interested in the welfare of the city concur in recommending, namely, an industrial school for the maintenance and instruction of the daughters of the poor; to aid and expand the benefits of a high school in which classical and commercial education shall be accessible on very moderate terms to all the inhabitants, with a reservation of some preferential advan tages to the children of freemen; and to provide other facilities for educational improvement 66 Charity Commissioners' Report.-Review: Trevor's Taxes on Succession. and for instruction in the sciences most appli- there has been an absence of special reasons cable to the industrial pursuits of the popula- for imputing to them any more grave neglect tion; to build and endow a ward in the hos- of their trust. In some instances, however, pital for the benefit of the freemen; to support during the last year we have found it indisthe dispensary; and to provide a pension fund pensable to direct the institution of proceedings and means of affording also direct and discri- for the purpose of obtaining the requisite reminate aid, under proper regulation, to the turns or other information from trustees, and really necessitous. they have had the effect of inducing an obedience to the law without a necessity for continuing them to any ultimate stage. 66 It was to be expected that these extensive proposals would receive considerable opposition from many parties, including the dispensers as We anticipate great advantage from the sawell as recipients of so large funds under the lutary provisions of the Act of the last Session, present system, and much objection to them which requires the trustees of all parochial hes been expressed. Being however satisfied charities to submit them to public audit in the that the commonwealth' and permanent vestries. The performance of this duty will no benefit of the whole town may be legitimately doubt be very generally exacted; and the reand most materially advanced by the adoption gularity of the accounts to be kept for the purof the proposed measures, we have considered poses of this examination, and their necessary it our duty to embody them in a scheme to be publication, being insured, we may well expect submitted to the wisdom of the Legislature. their remittance to this office also with imIts decision may enable us the more confidently proved regularity. to select our course of duty in other cases. We have received a representation that the distribution of these doles has the effect of diminishing the claims on the poor's rates, but certainly do not find in that statement an objection to any scheme for the proper regulation of their employment; and although it is not doubted that they now afford proper relief to many and deserving persons, we should confidently hope for the diffusion among a much greater number of meritorious persons under the provisions of the scheme of benefits exempting them from the necessity of seeking relief either from public funds or from those which are now the subject of discretionary distribution. These observations are applicable in degree also to the schemes relating to the charities of Nottingham and Spalding. The expectation expressed in our last Report of a more general compliance with the law, which requires from all trustees of charities an annual return of their accounts, has been only partially realised. The number of such returns received at our office during the past year has been 10,602, of which number 8,266 only belong to the year 1854, and the remainder to the year 1853, which ought properly to have been made in the preceding year. Many of these returns, however, embrace numerous charities consolidated under the management of the same trustees, and many others relate to charities of which we had received no former returns, and they have The investigation of the accounts of which the returns have been received is prosecuted with as much regularity and expedition as the large number to be dealt with, and the difficult and complicated questions frequently involved in them, permit; and this investigation has already led in very many instances to the recovery and due investment of the funds of charities, and to the rectification of errors and irregularities in their administration. All which we humbly report to your Majesty. In witness whereof we have directed our official seal to be hereto affixed, this 28th day of February, 1856. NOTICES OF NEW BOOKS. The Taxes on Succession: a Digest_of_the Statutes and Cases relating to the Probate, Legacy, and Succession Duties; with Practical Observations and Official Forms. By CHARLES CECIL Trevor, M.A., of Lincoln's Inn, Esq., Barristerat Law. London: Stevens & Norton. 1856. Pp. 408. "TAXES on Succession" form a subject of great interest as well to the Community as the Profession, and Mr. Cecil Trevor has rendered good service by the volume before us,-in compiling which he has availed himself of the valuable notes of his father, formerly Solicitor and afterwards Comptroller of the Legacy Duties. materially increased the entire number respecting which material information is afforded to us by such means. It is difficult to overAfter a brief historical account of these estimate the importance of a regular return of taxes on property, the Author observes that such annual accounts as one of the efficient the chief objection to such taxes payable on means of securing the due administration of the transfer of property from the dead to charitable trusts. We have availed ourselves the living is, that they fall finally as well as of every opportunity of promoting this object immediately on the persons to whom the without causing the institution of any compul sory proceedings, being sensible of the necessity property is transferred, or on capital. But, of using great consideration in the application on the other hand, it is said that the testaof measures of such a character to persons dis- tor is aware of the tax and has an addicharging gratuitous and onerous duties, where tional motive to save, in order that his |