PARTNERSHIP—Liability of Estate of Deceased
Partner-Action for Goods sold and delivered-
Goods ordered in Lifetime of Partner but delivered
after his Death-" Debt or Obligation "-Partner-
ship Act, 1890 (53 & 54 Vict. c. 39), 8. 9.

-

-

-

-

The estate of a deceased partner is not liable
in an action for the price of goods sold and de-
livered where the order for the goods is given in
the lifetime of the deceased partner but delivery
does not take place till after his death. BAGEL
v. MILLER
Div. Ct. 212
PARTY WALL-Expense of raising-Building
notice-Jurisdiction of arbitrators 463
See LONDON. 1.
PASSENGER-Travelling on after giving up
ticket at station for which it is available
See RAILWAY. 2.
32
PAVING-Street-Action to recover apportioned
amount-Demand-Statute of Limita-

tions -

1

2.

Div. Ct. 627

Settlement-Irremovability—Residence-
"Hospital"-Poor Removal Act, 1846 (9 & 10 Vict.
c. 66), 8. 1.

An institution partially endowed by a private
person and founded with the object of providing
a home and medical treatment, together with
suffering from epilepsy, the main part of the
suitable employment and recreation, for persons
expenses being defrayed by payments of the
inmates, is a "hospital" within the proviso to
s. 1 of the Poor Removal Act, 1846.

Judgment of the Divisional Court, [1903]
1 K. B. 19, affirmed. ORMSKIRK UNION 2.
CHORLTON UNION
C. A. 498

POOR-RATES.

See under RATES.

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PRACTICE-Appeal-Application for Judgment
under Order XIV.-Condition of Leave to defend
-Security to Satisfaction of Master-Decision of
Master as to Sufficiency of Security Appeal from
Master-Rules of Supreme Court, Order XIV., r. 6;
Order LIV., r. 21.

Where under Order XIV., r. 6, leave to defend
an action is given to the defendant on giving
security for the amount claimed to the satisfac-
tion of a master, there is no appeal from the
decision of the master with regard to the
sufficiency of the security tendered. HOARE &
Co. v. MORSHEAD
C. A. 359

2. Costs-Jurisdiction-" Good Cause"-
Alternative Defendants-Supreme Court of Judica-
ture Act, 1890 (53 & 54 Vict. c. 44), s. 5-Rules of
the Supreme Court, Order LXV., r. 1.

See LONDON. 3.

tions-Set-off

See APPROPRIATION.

PERFORMANCE-Contract-Impossibility.

See Cases under CONTRACT.

317

RAILWAY-continued.
maintenance more expensive than before. WEST
LANCASHIRE RURAL DISTRICT COUNCIL v. LAN-
CASHIRE AND YORKSHIRE RAILWAY COMPANY

Wright J. 394

2. - Passenger-Fare-Passenger travelling
on after giving up Ticket at Station for which it
is available.

The defendant, intending to travel by a par-
ticular train from H. to M. on the plaintiffs'
railway, took a ticket to S., an intermediate
station, and after giving up this ticket on the
arrival of the train at S., remained in the carriage
and tendered to the plaintiffs' servants 7d, which
was the amount of the fare from S. to M.-the
difference between the fare from H. to S. and
the through fare from H. to M. being 9d. The
plaintiff's refused the amount tendered, but
allowed the defendant to travel on in the same
train to M., and sued him for the excess through

fare:-

Engine, Invitation to travel on-Liability
for negligence of servants
219
See NEGLIGENCE. 1.
Workmen's compensation-Railway guard
-Earnings-Lodging allowance 26
See EMPLOYER AND WORKMAN. 2.
RATES-Appeal from Special Sessions-Jurisdic-
tion of Quarter Sessions over Costs before Special
Sessions-Poor-rate-Parochial Assessments Act,
1836 (6 & 7 Will. 4, c. 96), 8. 6.

Where, upon an appeal from special sessions
under s. 6 of the Parochial Assessments Act, 1836,
the quarter sessions allow the appeal, the quarter
sessions have jurisdiction to set aside the order of
the special sessions giving costs to the successful
party at the special sessions, and also to order
that the unsuccessful party at the special sessions
shall be paid the costs incurred by him at the
special sessions. THE KING v. CORNWALL
(JUSTICES OF)
Div. Ct. 178
Exemption from rates-Liability to repair
ratione tenuræ
445

See HIGHWAY.

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See EMPLOYER AND WORKMAN. 3.
RE-ENTRY-Proviso for-Lease--Negative cove-

nant

241

REVENUE-Estate Duty-Policy of Life Insur-
ance- -Marriage Settlement "Interest purchased
or provided by Deceased"-Finance Act, 1894
(57 & 58 Vict. c. 30), 88. 1, 2, sub-s. 1 (d)—14 Geo. 3,
c. 48.

By s. 1 of the Finance Act, 1894, estate duty
is granted upon all property which passes on the
death of a person dying after the commencement
of the Act. By s. 2, "property passing on the
death" is to be deemed to include (s. 2, sub-s. 1
(d))" any annuity or other interest purchased or
provided by the deceased, either by himself alone
or in concert or by arrangement with any other
person, to the extent of the beneficial interest
accruing or arising by survivorship or otherwise
on the death of the deceased."

A father effected a policy of insurance in his
own name on the life of his son, then aged eleven,
to commence at the age of twenty-one, upon
which ten yearly premiums only were to be paid;
the father, who had no insurable interest in his
son's life, paid all the premiums. After the son
had attained the age of twenty-one, the father,
with the approbation of the son and the son's
intended wife, assigned to the trustees of the
son's marriage settlement the policy of insurance
and all moneys assured or to become payable
under it upon trust after the son's death to invest
the insurance moneys and pay the income to the
wife for life. After the death of the son (who
survived his father) the insurance moneys were
paid by the insurance company to the trustees,
who invested them in accordance with the trusts
of the settlement:-

Held, that the sum paid under the insurance
policy on the son's death was an interest pur-
chased or provided by the son in concert or by
arrangement with his father within the meaning
of s. 2, sub-s. 1 (d), and that on the death of the
son estate duty was payable in respect of that

sum.

Attorney-General v. Dobree, [1900] 1 Q. B. 442,
and Attorney-General v. Robinson, [1901] 2 I. R.
67, followed.

See LANDLORD AND TENANT. 3.

Implied contract to indemnify-Forged

transfer of stock

See COMPANY. 2.

580

See BANKRUPTCY. 3.
RENEWAL-Alehouse-Change of occupancy-
Application for licence
See LICENSING ACTS.

19

2. Excise-Spirits-Extraction of Spirits
from Wood of Empty Cask-Possession of Spirits

By s. 4, sub-s. 1, of the Finance Act, 1898,
"A person shall not (a) subject any cask to any
process for the purpose of extracting any spirits
absorbed in the wood thereof; or (b) have on his
premises any cask which is being subjected to
any such process, or any spirits extracted from
the wood of any cask":-

Held, that, in order to convict of the offence
of having on the premises spirits extracted from
the wood of a cask, the spirits must have been
extracted either by an active process intentionally
applied to the cask for that purpose, or by
allowing the cask to remain in a position where
it would be affected by the external temperature,
with the knowledge that the temperature would
cause the spirits to exude from the wood and
collect in the bottom of the cask; but that the
innocent possession of spirits which had, owing
to the operation of natural causes and without
any intent on the part either of the owners or of
their servants, exuded from the wood and collected
at the bottom of the cask did not amount to the

possession of spirits "extracted" from the wood
of the cask within the meaning of the section:

Held, further, that the owners of the cask
would be liable under the section for the inten-
tional act of their servants, though committed
without their own knowledge or approval.

ROBINSON BROTHERS v. DIXON

-

Div. Ct. 701

.. set

3. Income Tax-Sched. D-Bank-Pur-
chase of Business of another Bank-Establishment
of Branch-Succession to Business-Business
up and commenced". Income Tax Act, 1842
(5 & 6 Vict. c. 35, s. 100), Sched. D-First and
Second Cases, rule 4; First Case, rule 1.

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The respondents were a banking company
with a head office in London at which the general
affairs of the company were transacted and with
numerous branches, the working of which was
regulated and supervised from the head office
by a board of directors and a general manager.
The ultimate profits divisible among the share-
holders were the result of the trading of the
company as a whole, irrespective of the profit or
loss arising from a particular branch. The
respondents acquired by purchase the whole of the
business and the premises of a country bank, and
opened the premises as a branch of their business;
the profits, if any, made at that branch were
merged in the general profits of the respondents'
business, and it was impossible to ascertain the
proportion of increase or decrease, if any, in those
profits arising from the purchase. The respond
ents had not previously to the purchase had a
branch or carried on any business in the town
where the premises of the country bank were
situate. Assessments for income tax for the
three years following the purchase were made on
the respondents on their own returns at their
head office based on the average profits of the
whole of their business for the three preceding
years, and the assessments included the profits, if
any, made by the new branch, but it was im-
possible to differentiate between those profits and
the general profits of the respondents' business.

REVENUE-continued.

[1903]

Additional assessments were made on the respond-
ents for the said three years on assumed profits
made by them, based as to the first of the three
years on the average profits of the country bank
for the three years preceding the purchase, and
as to the second year on one-third of the protits
of the two years preceding the purchase, and as
to the third year on one-third of the profits of the
year preceding the purchase:-

Held, that there had not been a succession by
the respondents to the business of the country
bank within rule 4 of the first and second cases,
Sched. D, s. 100, of 5 & 6 Vict. c. 35; that the
new branch was not a business which had been
set up and commenced within three years of the
years of assessment within rule 1 of the first case;
that the business carried on by the respondents
at the premises of the country bank was their
former business enlarged by the acquisition of
the country bank; and that the respondents
were, therefore, not liable to the additional assess-
ments. BELL V. NATIONAL PROVINCIAL BANK OF
ENGLAND, LIMITED
Ridley J. 249

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4. Stamp Duty-Company-Consolidation
of Debenture Stock
Finance Act, 1899 (62 & 63 Vict. c. )), 8. 8.
Issue of Loan Capital-

three different debenture stocks of the company,
By the special Act of the defendant company,
being respectively 3 per cent., 1 per cent., and
4 per cent. stock, and amounting to 411,8521.,
were extinguished, and in lieu thereof there was
created a new 3 per cent, debenture stock. The
holders of the original 3 per cent. stock received
the same nominal amount of the new stock, and
the holders of the 4 per cent. and 4 per cent.
stocks received new stock to such nominal amount
as at the rate of 3 per cent. would yield to the
holder the same amount as was payable in respect
of the stock previously held. The amount of the
new debenture stock requisite to carry out the
Act was 529,1361., and stock to this amount was
inscribed in the names of the persons entitled
thereto, and certificates were issued in exchange
for the old certificates:-

Held, that the company had not proposed to
"issue any loan capital" within the meaning of
s. 8 of the Finance Act, 1899, and that the stamp
duty imposed by that section was not payable.
ATTORNEY-GENERAL T. REGENT'S CANAL AND
Ridley J. 86

DOCK COMPANY

5. Stamp Duty-Medicinal Preparations
-Recommendation as a Remedy by Retail Chemist
"Owner, Proprietor
original or first

Vendor "-52 Geo. 3, c. 150, Schedule.

A retail chemist who purchases a preparation
of medicinal drugs from the manufacturers or
from other persons, and himself attaches to the
bottles in which he retails it a label recom-
mending it as a remedy for certain specified
human ailments, is not the "owner, proprietor

original or first vendor thereof," within the
meaning of 52 Geo. 3, c. 150, Schedule-Special
Exemptions; and if the preparation at the time
that he so purchased it was exempt from stamp
duty, the fact of his attaching the said label
will not deprive it of the exemption. FARMER
v. GLYN-JONES -

Div. Ct. 6

6. Succession Duty-Disentailing Deed —

REVENUE-continued.

Appointment to Purchaser in Fee - Alienation
Succession derived from Alienee - Succession
Duty Act, 1853 (16 & 17 Vict. c. 51), 88. 2, 15.

In 1868 the tenant for life of real estate and
the tenant in tail in remainder joined in the
execution of a disentailing deed by which the
property stood limited to such uses as they should
by deed jointly appoint. In 1870 they sold a
portion of the land to a purchaser, to whom they
jointly appointed and conveyed it. In 1874 the
purchaser died, having devised the land to his
wife, who died in 1888, after devising it to her
daughter; the daughter paid succession duty on
the value of her interest considered as an annuity.
In 1899 the tenant for life died :-

-

Held, that upon the death of the tenant for
life the succession duty in respect of the succes-
sion of the tenant in tail became payable, not-
withstanding the alienation of the succession and
the disposition of the property by the alienee.
In re Cooper and Allen to Harlech, (1876)
4 Ch. D. 802, not followed. ATTORNEY-GENERAL
v. DUKE OF NORTHUMBERLAND Ridley J. 71
Costs-Revenue cases- -Special case-Costs
before case put on file
171
See PRACTICE. 3.
Stamp, Insufficient - Shares-Transfer-
Refusal to register-Right to go behind
that which appears in document - 121
See COMPANY. 4.

ROAD-Repair of-Level crossing-Road raised
on inclined planes

See RAILWAY. 1.

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394

SALE OF GOODS-continued.
buyer made known to the seller the purpose for
which the goods were required so as to shew that
he relied on the seller's skill or judgment is one
of fact depending on the circumstances of the
particular case.

The plaintiff, a draper, went to the shop of
the defendant, a retail chemist, and asked for a
"hot-water bottle." An article was shewn to him
as such. He inquired whether it would stand
boiling water, and the defendant told him that
it was meant for hot water, but would not stand
boiling water. He then purchased it. Some
days afterwards the bottle, while in use by the
plaintiff's wife, burst, and she was in consequence
scalded. The plaintiff sued the defendant as
for breach of a warranty that the bottle was fit
for use as a hot-water bottle. The jury found
at the trial that it was not, when sold, fit for that
purpose, and that this was the cause of its
bursting. The judge, to whom power was given
by consent to draw any inferences of fact, if
necessary, on further consideration, found that
the plaintiff had, when purchasing the bottle,
made known to the defendant the particular
purpose for which it was required, so as to shew
that he relied on the skill and knowledge of the
defendant; and held that the case therefore came
within s. 14, sub-s. 1, of the Sale of Goods Act,
1893, and there was, consequently, an implied
warranty that the bottle was fit for the purpose
of holding hot water, of which there had been a
breach. He therefore gave judgment for the
plaintiff:-

Held, that the facts justified the conclusion
arrived at by the judge. PREIST v. LAST

C. A. 148
Distress-Purchase by landlord of goods
distrained

-

168

See LANDLAND AND TENANT.
SEAMAN-Desertion - Forfeiture of wages—
Deduction by consent

See SHIPPING. 3.

Shipwreck

756

453

"Distressed seamen - Ex-

penses of maintenance, &c., abroad 324
See SHIPPING. 4.

657

171

Order LXVIII., r. 2-Application of Rules in

SALE-Food and drugs.

See under ADULTERATION.

Vendor and purchaser.

See under VENDOR AND PURCHASER.

171

SALE OF GOODS-Implied Warranty-Fitness for
particular Purpose Sale of Goods Act, 1893
(56 & 57 Vict. c. 71), s. 14, sub-s. 1.

The particular purpose for which an article
purchased is required may, under the Sale of
Goods Act, 1893, s. 14, be made known to the
seller by the recognised description by which the
article is purchased.

The question whether, on a sale of goods, the