Imágenes de páginas
PDF
EPUB

capacities. He is Vice-Chairman of one of the principal political clubs in Leigh, and has been for many years a member of the Marquis of Lorne Lodge of Freemasons. In March, 1898, he was elected a member of the Leigh District Council, and on the creation of the Borough he was re-elected. At each election since the first he has had the satisfaction of seeing himself chosen by an increased majority. At the present time he occupies the important position of Chairman of the School Attendance Committee. He is held in high esteem by the electors at large and by his fellow workers on the Council and his popularity is largely the outcome of the fact that he combines a business-like spirit with an urbane and genial manner. Lately he was honoured by being placed on the Commission of the Peace, and we have no doubt that he will be as successful on the bench of magistrates as he has been in other walks of life.

He is an enthusiastic supporter of athletics, has been for many years a playing member of the Leigh Cricket Club, of which he was at one time captain of the second team, and is a large supporter of various local cricket clubs. Among the other offices that he holds is that of Vice-President of the Leigh Football Club.

LEGAL TERMS, PHRASES, AND
ABBREVIATIONS

FOR TYPISTS, AND SHORTHAND AND OTHER
JUNIOR CLERKS.

BY THE AUTHOR OF " ELEMENTARY LAW FOR
SHORTHAND CLERKS AND TYPISTS."

II. TERMS USED IN PROBATE AND ALLIED
MATTERS (Continued).

Donatio Mortis Causâ -Although the Wills Act requires that wills shall be in writing signed in the presence of and attested by two witnesses, there are two kinds of gift to take effect on the death of the person making them, which can in certain instances and in certain circumstances be made verbally, and which when so made will have the same force and effect as if they were embodied in a written will. One of these will be explained later in this series under the heading "Nuncupative Will." The other is what is known as a donatio mortis causâ, that is to say, a gift made in anticipation of an impending death. An old writer describes it in the following language: Where a man lies in extremity, or being surprised with sickness, and not having an opportunity of making his will; but lest he should die before he could make it, he gives with his own hands his goods to his friends about him this, if he dies shall operate as a legacy; but if he recovers, then does the property thereof revert to him."

[ocr errors]

This is fairly correct as a general description: but it is not material that the giver of the articles should not have an opportunity of making a will. The characteristics essential to a valid donatio mortis causâ appear from the various decisions on the subject to be the following:-First, the gift must be made in expectation of the early death of the giver, and the circumstances must be such that there is a reason to anticipate early death. If the man is in good health at the time, this condition is not complied with. It is understood that he must be ill, and that there must be a probability that the illness will termicate fatally. Secondly, it must be understood that the gift is only to take effect in the event of the giver dying from the illness caused by or in consequence of the complaint from which he is then suffering. If he recovers from that particular illness, the gift is void, and will not be revived in the event of death from a subsequent illness, however it may be caused. Thirdly, there must be

what in law amounts to a delivery of the thing given. The giver must in effect hand the article to the person to whom he gives it.

Many difficult questions have arisen out of the last mentioned requirement. It is impossible to discuss here the various points involved: but, broadly speaking, the following propositions have been established." Nothing the title to which could not pass by delivery can be the subject of a valid donatio mortis causâ. A piece of furniture can be given

in this way; so can a piece of jewellery. A cash box and its contents may be made over by handing to the person intended to be benefited the key of the box accompanied by a statement showing the intention to make a gift of it and its contents. Bank notes and cheques to bearer can pass by such a gift. But when the property purported to be given takes a less tangible form, all kind of difficulties arise, and the decisions are somewhat conflicting. Thus, money in the Post Office Savings Bank has been held to pass under a donatio mortis causâ by delivery of the savings bank book containing entries of the deposits made from time to time by the deceased. But similar delivery of a Building Society book showing receipts for subscriptions on account of shares in the society has been held not sufficient to pass the property in the shares. Apparently in that case nothing less than a transfer in writing of the shares would be effective to pass the property in them under any circumstances. Ordinary shares in a joint stock company cannot be the subject of a donatio mortis causa. If they were actually transferred, the gift would bear the appearance of an out and out gift, and not a gift to take effect only in the event of death.

Statements made by interested persons concerning a deathbed gift alleged to have been made in their favour are regarded necessarily with some suspicion; and where the alleged gift is disputed, the court will require corroborative evidence.

For the purposes of estate duty and legacy duty, property that passes by reason of a donatio mortis causâ stands on the same footing precisely as property that passes under a will. It has to be included by the executor in the account he carries in when he applies for probate, although if the gi't be valid, the property does not pass to him, and he gets no control over it, as executor. Such a gift, it will be seen, is practically a legacy subject to a condition. It is as if the deceased had written in his will: "I am now suffering from such and such a complaint; I bequeath to A. B. such and such property in the event of my dying from my present illness; but if I recover this bequest is to be void.'

[ocr errors]

Double Probate.-Where two or more persons are appointed executors, any one of them may, without consulting the others, prove the will, and the court will grant probate to him, the grant stating in express words on the face of it that power is reserved "to make the like grant" to the other executor or executors. The latter may at any time afterwards prove the will by making the usual affidavits, and a further grant of probate will be made by the court to the executor so proving. Every probate obtained in this way after the first grant is designated a double probate." In some cases where a will has been proved by one executor in Ireland, and the probate has been re-sealed in England, there being property that passes under it in this country, a double probate will be granted here to another executor resident in England.

[ocr errors]

Domicil-Domiciled.-These words, like the more familiar word "domiciliary," come from the Latin domus a home. The term domicil in legal usage, means generally, a man's permanent place of residence, and this is the meaning usually put upon it in the form which has to be filled up on applying for probate of a will or for letters of administration of the estate of an intestate. In the "Affidavit for Inland Revenue" that has to be sworn by the applicant in every such case, he is required to set out the date and place of death of the deceased, describing the latter as "domiciled in that part of the United Kingdom called England," or Scotland, Ireland, as the case may be, or as domiciled in France or Spain, or

any other foreign country, if his permanent place of abode was abroad. Delicate and difficult questions often turn on a man's domicil, and modern habits of travel and the practice of residing for considerable periods in different countries tend to increase the difficulty of determining the question. A man born in Scotland, migrates to London, lives there a few years, accepts an appointment in Paris, marries a Frenchwoman according to French law, spends several years in the French capital, and then emigrates to New Zealand. He has two children born in Paris and two more born in New Zealand Subsequently, he and his family return to England. While there he dies intestate, or having left a will executed in Paris according to the formalities required by French law. Succession to property may depend on the question of domicil. The validity of the will may depend on the same question. Where was the man domiciled? What was the domicil of his wife? What was the domicil of each of his children? These questions are not always easy to answer, and they are complicated by the fact that a man may have a domicil of birth, a domicil of origin, what is sometimes called a "matrimonial domicil," and a domicil acquired by choice. In one of the most recent cases on the subject it was laid down judicially that the domicil of a person is that place or country in which his habitation is fixed without any present intention of removing therefrom. This is a good serviceable working definition, though it is not always easy to show that any given town or country was intended to be the fixed place of residence, or to prove circumstances from which an absence of intention to remove may be reasonably inferred.

(To be continued. Commenced in No. 1.)

I.P.S. TYPISTS' SECTION.

The first examinations instituted by the above Section were held on 28th March at London, Gloucester, and Oxford. There were 23 entries, and 21 candidates sat, viz., London, 12, Gloucester, 6, and Oxford, 3. In London Miss E. Rothery Smith and Mr T. E. Catley assisted in the supervision of the working of the papers at the students' centres, and Messrs J. W. Poole and C. H. Kirton officiated as examiners at the teachers' examination. The results of the examination are as follows:-Teachers', fail, 1. Typists', senior, 1, junior, 6, fail, 3. Shorthand-typist clerks', senior, 4, junior, 2, fail, 4.

The following is the list of those who passed, arranged alphabetically at each centre, and not necessarily according to merit, the candidate's examination number being added in parenthesis, (s senior, j-junior).

[blocks in formation]

LONDON CHAMBER OF COMMERCE
EXAMINATIONS.

PITMAN'S METROPOLITAN SCHOOL AND THE
PRIZE AWARDS FOR 1902.

The Honours List of last year's London Chamber of Commerce Examinations recently issued shows that the chief prize of the Chamber, the "Salters' Company" Travelling Scholarship of the value of £25 for proficiency in modern foreign languages, has again been won by a student of Pitman's Metropolitan School. Miss Daisy Mackey, who has achieved this distinction, was a student in the French, German, and Spanish departments of the School. She took the Chamber's examination in all three languages, and secured a senior certificate in French, a senior certificate in German (with double distinction), and a senior certificate in Spanish (with double distinction). The winning of the scholarship by Miss Mackey completes the fourth occasion in unbroken continuity upon which the award has been won by a student of Pitman's Metropolitan School. In 1901 no scholarship was given, but in 1900, 1899, and 1898, the scholarship was secured by a student of the School. The only two prizes awarded to senior students for shorthand have also been secured by School students, Miss M. E. Kinnaird, and Miss E. L. Brown. Two prizes for French were awarded to School students, Miss M. G. Thornton, and Miss K. Godfrey, and Mr L. W. James took a prize for typewriting. In addition to the prizes gained, School students took 86 senior certificates, 14 in shorthand (eight with distinction), 28 in typewriting (no other centre taking more than four), 12 in French (five with distinction), one in Spanish (with double distinction), and 13 in Book-keeping (four with distinction).

KIRKCALDY SCHOOL OF SHORTHAND.

In the Swan Memorial Hall, Kirkcaldy, on 22nd May, Mr T. Smith, H.M. Inspector of Schools, presented the certificates gained at the recent examination by the pupils of the Kirkcaldy School of Shorthand. Mr D. Williamson, solicitor, presided, and stated that the class was still increasing, there being 70 students this session. Of 54 who entered for examination, 52 passed. That was very creditable to all concerned. Nearly every office in Kirkcaldy had a representative there, and a great many came from outside. He congratulated Mr Burt on the energy he displayed in conducting the classes. Mr Smith said he had even greater satisfaction in presenting the certificates on that occasion than formerly, because such an excellent pass had been obtained. The figures quoted showed marvellous results; they were almost perfection. The tests given were very severe. Mr Burt's keynote for the session must have been " progress," and his high ideal advancement; both had been fully realized. When visiting the classes he had always found them well conducted. In congratulating Mr Burt on the success, Mr Smith said he was what he called an educational artist, not only an enthusiast but a specialist. Mr Burt, the Committee, and the indefatigable secretary, Mr Christie, deserved praise for the efficient manner in which everything had been carried out. Mr Christie, secretary to the Examination Committee, congratulated the classes on the results of the examination. He selected the test pieces from the newspapers of the day on which the examination was held, and he would say this, the certificates gained were certainly worth their full value. If the student could write 110 words on the examination night when excited, he certainly could write 120 or 130 on ordinary occasions. He moved a hearty vote of thanks to Mr Burt. Mr Burt, in reply, said that while the results were gratifying they were not to be satisfied with present attainments, but their motto should be "Excelsior." The prizes distributed included five Speed certificates at 110 words per minute, five at 100, nine at 90, and two at 70, with numerous Theory and Elementary certificates in addition,

PAISLEY S.W.A.

The annual social meeting of the Paisley S.W.A. was held at the George Hotel, recently. The chair was taken by the President, Mr J. G. Gorrod, who was supported by Mr D. Henderson, Mr W. M'Culloch, Mr H. Mathieson, Miss M. Munro, Miss N. Gibb, Mr R. Fleming, and Mr A. M'Pherson. There was a large attendance of members and friends. The Chairman addressed those present, observing that that was the third year in succession on which he had had the pleasure to preside at the annual social. Those who noticed the reports published from time to time by the various schools and private colleges could not fail to have observed that the number of pupils who took up Phonography was growing larger from year to year. In Paisley the number who commenced the study at the beginning of last session increased greatly. The reason was not far to seek, as nowadays shorthand is so very extensively utilized in the transaction of business of every kind, that it is difficult to find an office of any pretensions whatever, where the stenographer was not installed. Shorthand is found to be still more indispensable than it has ever been in the past, and it is occupying an ever increasing field of usefulness. Perhaps another reason why so many young men and women took up this useful accomplishment was because when fairly mastered it afforded a ready means for obtaining a livelihood. The other day he read a letter from a young man who had gone to South Africa for the benefit of his health, in which he urged upon all who intended going to that country, more especially clerks, to get a thorough knowledge of shorthand, typewriting, and book-keeping, and if they came thus equipped, there was no fear of their being out of a position for any length of time. One of the most encouraging features of the winter's work of the Association had been the large number of pupils who had joined the beginners' class, for which the School Board, who had always been good friends to the Association, had provided accommodation in the Camp Hill School. The number of pupils enrolled was 59. In the advanced sections there were 81 members enrolled, making a total membership of 140. Regarding the senior sections, systematic speed practice had been carried on, in the different classes which had met from week to week, by willing and capable readers, ranging from 20 to 110 words per minute, at the commencement of the session, and ending with 60 and 150 words per minute respectively. While the advance made was extremely satisfactory, the leading feature of the results of the examinations held recently was the fact that this year five members of the Association, all of whom were ladies the more credit to them-had been successful in gaining certificates for 150 words per minute, a feat which exceeded all previous records. He congratulated the pupils who had thus distinguished themselves, and Mr M'Latchie, the reader to the class, to whom much of their success was no doubt due. Mr M'Latchie had not missed a single night during the whole session, and no one knew the amount of work entailed in the preparation of matter for speed practice, especially when it was at a high rate of speed, except those who had had experience of such work. The prizes were presented, and a musical program followed.

[blocks in formation]
[blocks in formation]

for rent and rates

and to Thos. Edwards for a loan

£ s. d 115 O ΤΟ O

25 O

250 O O

In lieu of interest T. Edwards took 15 % of the net profits -Henry Edwards drew a weekly salary of £3.

Find the amount of his capital on the 1st April, 1903.

Pass the following transactions through day and invoice books and cash book, and post them to ledger accounts. Then make Profit and Loss Account and Balance Sheet as at the end of April. Stock at that date valued at £390. All cash transactions except petty expenses through the bank.

April 4-Cash sales for the week
Paid wages

[ocr errors]
[ocr errors]

postage and petty expenses Bought of W. Stack, materials Paid him on a/c

[ocr errors]
[blocks in formation]

❞ 25.

Received of sundry persons

Cash sales

[ocr errors]
[merged small][ocr errors][merged small][ocr errors][merged small][merged small][merged small][ocr errors]
[ocr errors]
[ocr errors]

£ s. d.

95 O IO II

I 5 17 10

50

31

65 0 61

II 15

25 10 6

20 O

15

2 O IO

[ocr errors]

6

[merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][ocr errors]
[ocr errors]

54 15

81 O

38 0 37 10

Received of sundry customers cash
Postage and petty expenses..
Rent for the month outstanding
Sold sundry oddments for petty cash..
Purchased materials for cash

[blocks in formation]
[merged small][merged small][merged small][ocr errors][ocr errors][merged small][merged small][merged small][ocr errors][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][ocr errors][merged small][merged small][merged small][merged small][ocr errors][ocr errors][merged small][merged small]

FOREIGN COMMERCIAL EXERCISES.

GERMAN. 86.

SIND FÜR UNSERE EISENINDUSTRIE BESSERE TAGE IN
SICHT?*

Und noch immer ist von einer Ueberproduktion nichts zu verspüren1. In den von den Yankees beliebten Trustbildungen liegen offenbar grosse Gefahren, darüber darf man sich nicht hinwegtäuschen. Das Jonglieren von Milliarden, bei einzelnen Geschäften nach hunderten von Millionen, das mag ja schon oft bei unserer Gründer-haute finance Neid erweckt und zur Beruhigung ihrer Gewissen?-wenn überhauptsbeigetragen haben. Jedoch besteht hier und dort ein gewaltiger Unterschied"; die Gründer12 von hier haben selber nie etwas riskiert, durch ihre über Deutschland verteilten 13 Plazierungsapparate1, Banken genannt, die frischgebackene Ware mit hohem Agio16 verkauft, für die überzahlten Objekte das Geld eingestrichen18, und sich ausser 19 den Gründergewinnen 20 nur die AufsichtsratsSinekuren21 behalten. Wenn schon in dem einen oder anderen Fall Packete unverdaut22 zurückgeblieben, Verluste entstanden23, so bezahlt auch hier wieder ausschliesslich 24 und allein das Kapitalistenpublikum die Zeche25, denn die Packete blieben in den Händen der Aktienbanken. Anders verhält26 es sich aber mit den Yankees. Wenn bei dem Stahltrust bezw.27 bei dessen letztere Kombination vom Syndikat die Kleinigkeit von $ 30 Millionen als Gewinn bezw. Kommission vorläufig nur à Konto zur29 Verteilung gelangte29, so darf man nicht vergessen, dass die Morgan und Genossen ihre eigenen Kapitalien hierbei engagiert haben und noch engagiert sind; sie tragen mit einem Wort ihre eigene Haut31 zu Markte; der Ring unserer haute finance nimmt aber nur Gewinne und überlässt dem Publikum das Risiko. À tous les coups je tourne le roi" ist ihre Devise32. Berliner Finanz-und Handels-Zeitung.

[ocr errors]

I detect a trace; 2 therein, in this matter; 3 deceive; 4 juggling, playing; 5, 5 company promoters' high finance; 6 excited, caused; 7 conscience; 8 at all; 9 contributed; 10 stands, exists, is; 11 difference; 12 founders; 13 distributed; 14 mechanism for unloading shares on the public; 15 fresh baked, new; 16 agio, premium; 17 paid for at an excessive price; 18 swept in; 19 outside of, in addition to; 20 profits on founders' shares; 21 sinecure positions on the board of directors; 22 undigested, not absorbed by the public; 23 have arisen; 24 exclusively; 25 score, bill; 26 holds, obtains, is; 27 (beziehungsweise) with reference to; 28 provisionally, as an interim dividend; 29..29 managed to distribute; 30 in; 31 hide, skin; 32 alluding to the game called "écarté." ENGLISH VERSION OF LAST WEEK'S EXERCISE. SPANISH. 84.

THE LOAN.

So numerous are the petty affairs which offer themselves just now to the consideration of the public, that it becomes difficult to select the one which best demonstrates the profound social and political disorder in which the country finds itself.

A few days ago the Government set about issuing a loan, the only decision of any importance which it has taken ever since the crisis, ore which deserves to be treated with special delicacy and later on. Meanwhile we should take note of the fact, doubtless of great importance, that on every side eulogistic articles are appearing with special reference to the famous financial operation, the last instalment of a legislative concession possessed by the Government to issue a total amount of 1,200 million pesetas, if our memory is not at fault. The authorization has been exhausted at last! And surely in this consists the principal reason for the laudation

• The first portion of this article appeared on 23rd May.

which experts are lavishing on the business; there is now a clear field for dealing in loans of variable classes and under various conditions.

And while the idea that the subscription to the new amortizable loan is every moment drawing nearer, is gradually making its way into the mind of the public, Señor Canalejas delivers in Soria another of his inimitable speeches, enhancing the importance of the ideals which he defends; although in his highly florid oration there may appear nothing but grand idealisms, general propositions and correct desires to make us happy, all that does not matter; we know already that among Spanish politicians it is the custom to allow determinations to establish themselves according to circumstances, that is to say, just as the weights that impel the mechanism may happen to fall.-Diario del Comercio.

FRENCH. 85.

THE ALCOHOL QUESTION.

To give only one example, they were selling on that occasion among other objects a certain number of muffle furnaces to be heated by gas for the incineration of samples of sugar submitted to analysis; now these furnaces, in their usable condition, were composed of coverings of refractory earth with iron fittings, then with heating apparatus in iron, brass, and gun metal. Any sensible person would have tried to sell these furnaces in working order, so as to get the best possible price for them, and I know more chemists than one who attended at rue Cambon in the hope of making an advantageous purchase of some of the articles to be disposed of by order of the administration. But we had reckoned without the Domaines who had made one lot of refractory earth, one lot of brass, one lot of gun metal, and one lot of iron, all reduced to the price of old metal!

If the State assumes the monopoly of distillation, or even simply of rectification, we may expect to see the same vagaries reproduce themselves, they are the fundamental principles of our administration where, in order to avoid all responsibility and all suspicion of the functionaries, nobody shall have any right of initiative or of escape from the narrow environment which is rigorously assigned to him. Go, for example, into a distillery, and ask to be allowed to take away four or five litres of alcohol-paying the duty of course.

The chief of the local branch of the Excise will reply that he can only give you a "permit," but you must, in order to comply with the regulations, go and pay the duty at the office provided for the receipt of the same, situated several kilometres away. Accordingly you offer to pay the fifty centimes for the permit stamp: he refuses to accept this also, for the simple reason that not being an official receiver he can only carry the fifty centimes into account to the debit of the branch in which he is engaged. Consequently, here we have a functionary who, although responsible for the recovery of taxes to a daily amount of more than twenty thousand francs, has not the right to collect a single sou of it, even against a permit, under the pretext that he is not a receiver !-L'Echo du Commerce.

BOOK LOVER'S DONT'S.-The true book-lover needs not to be told how to treat his treasures; but there are others—a great host-to whom a few "dont's" on the subject should be welcome. Don't shut a book up with anything bigger than a narrow ribbon in it. A match so often makes a handy book-mark, but it marks the book. Don't lend books. No one will treat your books as you yourself do if you love them. Don't wet your fingers when turning leaves. Don't leave an open book face down. Don't refuse to read cheap books because you cannot afford morocco bound ones. Don't keep books on open shelves if you can avoid it. Don't buy books that are not worth re-reading. Don't forget that good books are the best company in the world, if read understandingly and appreciatively.-Tit-Bits.

[merged small][ocr errors][merged small][merged small][merged small][ocr errors][ocr errors][merged small][ocr errors][merged small][ocr errors][merged small][ocr errors][ocr errors][ocr errors][ocr errors][ocr errors][ocr errors][ocr errors][merged small][ocr errors][ocr errors][merged small][ocr errors][ocr errors][merged small][ocr errors][ocr errors][ocr errors][merged small][ocr errors][ocr errors][merged small][merged small][ocr errors][ocr errors][ocr errors][merged small][merged small][merged small][merged small][ocr errors][ocr errors][ocr errors][merged small][ocr errors][ocr errors][merged small][merged small][merged small][ocr errors][ocr errors][ocr errors][ocr errors][ocr errors][ocr errors][ocr errors][ocr errors][ocr errors][merged small][merged small][merged small][ocr errors][ocr errors][ocr errors][ocr errors][ocr errors][ocr errors][merged small][merged small][merged small][ocr errors][merged small][ocr errors][merged small][ocr errors]
[ocr errors][merged small][merged small][merged small]

From the minerals first forged and turned to man's use the time at which this kind of work began is known as the Bronze Age, and the succeeding period, when man began to turn to his use yet one more metal yielded up by the earth, is termed the Iron Age. The first substance used by man is shown from articles buried in the earth to have been an alloy of copper and tia. It is to the first of these that we propose to pay some attention. Coins were not made from it, but it is quite possible that copper may have been used for money in the same way that some of the savages in the middle of Africa at the present day employ a nugget of copper ore about ten inches long as money. It may be safely said that it would be hardly possible to find a more heavy and tiresome medium for paying one's debts.

Man must have marched a good way on in the path of progress when he was able to turn to his own use the copper and tin ores which in their crude state are so little like the smelted metals. It is a striking fact that the making of bronze in ancient times led to the earliest commerce with these islands. Copper is found in

[ocr errors]

abundance in the East, but the alloy which makes that metal of service in the arts under the name of bronze is not to be found there. So there was much traffic to the tin mines of this country which were worked from a very early age and supplied the East with quantities of this useful metal. It has been well said that the bronze articles which are found in our museums have as part of their substance the tin which left these shores centuries ago.

There are copper mines in many places, and among them the two most western counties of this country. The ore found in our own mines and those of foreign lands is smelted, or made into refined metal, at Swansea, in South Wales. A short account of the process by which the substance dug from the earth becomes the copper of commerce may here be given. When the ore is raised from the mine, it is freed from its outside husk and sorted. The purest portions are broken into pieces of the size of a nut. The ore is then sub'ected to a moderate heat, and in twelve hours it is reduced to a black powder. The roasted ore is fused with other substances, on which the copper sinks to the bottom, in a heavy mass which is known as a matt. While melted this substance is turned into grains, by running it into water.

(To be continued.)

« AnteriorContinuar »