Registration of Titles.-Judgments Execution, &c., Bill.

scheme constituting the register an efficient act of settlement, yet, upon the theory of its developing the beneficial interest, the registry must still play the part now played by the deed. There is no magic in the mere substitution of the machinery. The register must record the intentions of the settlor, and, it would seem, in pretty much the same terms as this record would now be accomplished by a deed."

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orders of the Encumbered Estates' Commissioners in Ireland may be registered and enforced in England; and that decrees of the Court of Chancery in England or Ireland, or of Encumbered Estates' Commission in Ireland, may be registered and enforced in Scotland.

It is also proposed, that where final judg ment has been obtained in the Common Law On this point Mr. Goodeve refers to the Courts at Westminster the person entitled to case of copyholds, where the roll of the the benefit thereof may register a memorial manor is made the act of assurance, and of such judgment, and vice versa, and obtain where the form of settlement (so far as re-execution; and where final judgment has gards the point in discussion) is precisely been obtained in the Courts at Westminster or at Dublin, the persons entitled to the the same as in settlement of real property benefit thereof may register a memorial of such judgment in Scotland, and obtain execution.

of any other tenure.

"Copyhold settlements do not cost less than freehold ones,-in fact, the fees payable to the steward constitute a separate head of charge, and additional to that incurred with the professional advisers of the parties. Judging from this analogy, it may be inferred, that under the proposed system, an official would not be likely to be a cheaper settlement than the private one which is now effected by deed; on the contrary, the tendency would appear to be the other way."

Turning, then, to the hypothesis of the register being based on the representative principle only-here, says the Author, the analogy of stock settlements will strictly apply. All settlements of this nature are accompanied, or, rather, it should be said, created, by a cotemporaneous deed, which deed is, in fact, the settlement. So must it be in the case of a transfer of land to the registered owner for the purposes of settlement. The only effect of the change, therefore, as to this point, would be to add to the cost of the deed of settlement the registration of transfer. Indeed, unless the whole beneficial proprietorship were to be left exposed to the jeopardy of the dealings of those in whom the legal ownership became vested by the transfer, even the deed and the transfer would not together make up the whole cost. There would, it may be supposed, have to be added that of the caveat, which is proposed as the protection against the risk.

Decreets of Court of Session, or of Sheriff be or Burgh Courts in Scotland, may registered in England or Ireland, and execution obtained thereon.

Consequent on these amendments, it is proposed that the rule by which the defendant is entitled to security for costs, where the plaintiff resides in a different part of the United Kingdom, shall be abolished; and costs are not to be allowed in actions on judgments, unless by order of Court.

The Judges are empowered to make rules for the execution of the Act; and the Judges at Westminster and Dublin to issue altered writs of execution, if necessary. The Act is not to affect defendants residing out of the jurisdiction of the Court at the commencement of the suit or action.

The clauses of the Act are as follow:So much of the Act 41 Geo. 3, c. 90, as is contained in the 5th and 6th sections thereof, and also so much of the Act 12 & 13 Vict. c. 77, as is contained in the 14th section thereof, is hereby repealed; and after the passing of this Act, on production to the registrar or other proper officer of the Court of Chancery in Ireland of any decree or order or of an office decree or order which shall have of copy any been made or shall hereafter be made by the Court of Chancery in England for the payment of any money, and on production to the clerk of the entries of the report office of the Court of Chancery in England of any decree or order or of an office copy of any decree or order which shall have been made or shall hereafter

JUDGMENTS EXECUTION, &c., BILL. be made by the Court of Chancery in Ireland,

EXECUTION OF PROCESS IN IRELAND, SCOTLAND, &c.-SECURITY FOR COSTS. THIS Bill, which has been again introduced by Mr. Crauford, proposes that decrees and orders of the Court of Chancery in England may be registered and enforced in Ireland, and vice versa, and decrees or

or by the Commissioners for Sale of Encumbered Estates in Ireland, for the payment of any money, every such decree or order shall be entered in the registrar's book of the Court of Chancery of Ireland or England, as the case may be, by the officer to whom the same or an office copy of the same shall be produced, and such entry shall be certified by the proper officer at the foot of such decree or order or

174

Judgments Execution, &c., Bill.

office copy; and every decree or order so en- memorial so registered shall from the date of tered shall from the date of such entry be of such registration have the effect of, in all rethe same force and effect in all respects, and spects, and may in all respects be acted upon may in all respects be acted upon and dealt and dealt with as, a judgment of the Court in with, as a decree or order made in a suit by which it is so registered, to all intents and purthe Court in the registrar's book whereof it poses as if such judgment had been originally shall be so entered: provided that any decree obtained or entered up in such Court: provided or order which may have been enrolled under always, that no proceeding to revive such the provisions of the said Acts before the pass-judgment shall be taken, nor shall any writ of ing of this Act may be enforced in like manner as if the said sections of the said Acts had not been repealed.

2. Where any decree shall have been pronounced or shall hereafter be pronounced, or any order shall have been made or shall hereafter be made for the payment of any money, by the High Court of Chancery of England or Ireland, or by the Commissioners for the Sale of Encumbered Estates in Ireland, on production at the Office in Edinburgh kept for the Registration of Deeds, Bonds, Protests, and other Writs registered in the books of Council and Session of such decree or order, or of an office copy of such decree or order, such decree or order shall thereupon be registered in a book to be kept for that purpose, and to be called the Register for English and Irish Decrees and Judgments, in like manner as a bond executed according to the Law of Scotland, with a clause of registration for execution thereincontained, and every decree or order so registered shall from the date of such registration have the effect of, in all respects, and may in all respects be acted upon and dealt with as, a decreet of the Court of Sessions, to all intents and purposes as if such decree or order had originally been obtained or pronounced in the Court of Session.

error be brought on any such memorial registered under the authority of this Act.

4. Where final judgment in an adverse suit shall have been obtained or entered up, or shall hereafter be obtained or entered up, in any of the Courts of Queen's Bench, Common Pleas, or Exchequer at Westminster or Dublin respectively, or in any Superior Court of Record in England or Ireland for any debt, damages, costs, or rent, on production at the office kept at Edinburgh for the registration of deeds, bonds, protests, and other writs registered in the books of Council and Session of a memorial of such judgment, in the form contained in the schedule to this Act annexed, signed by the proper officer of the Court where such judgment has been obtained or entered up, and sealed with the seal of such Court, such memorial shall be registered in the Register for English and Irish Decrees and Judgments, in like manner as a bond executed according to the Law of Scotland, with a clause of registration for execution therein contained; and every memorial so registered shall from the date of such registration have the effect of, in all respects, and may in all respects be acted upon and dealt with as a decreet of the Court of Session, to all intents and purposes as if such judgment had originally been obtained or pronounced in the Court of Session.

3. Where final judgment in an adverse suit shall have been obtained or entered up, or 5. On production to the senior Master of the shall hereafter be obtained or entered up, in Court of Common Pleas at Westminster, or to any of the Courts of Queen's Bench, Common the Master of the Court of Common Pleas at Pleas, or Exchequer at Westminster or Dublin Dublin, of an extract, in the form contained in respectively or in any Superior Court of Re- the schedule to this Act annexed, of any decord in England or Ireland respectively, or creet of the Court of Session in Scotland which any debt, damages, costs, or rent which shall have been obtained or shall hereafter be shall have been thereby adjudged to be obtained for the payment of any debts, dapaid, on production to the Master of the mages, or expenses, signed by the extractor of Court of Common Pleas at Dublin, where the Court of Sessions, or other officer duly such judgment shall have been obtained or en- authorised to make and subscribe extracts, or tered up in any of the said Courts in England on production of an extract, in the form conor to the senior Masters of the Court of Com-tained in the schedule to this Act annexed, of mon Pleas at Westminster, where such judg- any decreet of any sheriff Court or Burgh ment shall have been obtained or entered up în Court in Scotland, which shall have been obany of the said Courts in Ireland, of a memo-tained or shall hereafter be obtained for the rial of such judgment, in the form contained payment of any debt, damages, or expenses, in the schedule to this Act annexed, signed by signed by the clerk of such Sheriff or Burgh the proper officer of the Court where such Court, or other officer duly authorised to make judgment has been obtained or entered up, and and subscribe extracts, such extract shall be sealed with the seal of such Court, such me-registered by such Master in a register to be morial shall be registered by such Master in a register to be kept in the Court of Common Pleas at Dublin and at Westminster respectively for that purpose, and to be called in the Court of Common Pleas at Dublin "The Register of English Judgments," and to be called in the Court of Common Pleas at Westminster "The Register of Irish Judgments," and every

kept in the Court of Common Pleas at Westminster and Dublin respectively for that purpose, and to be called the Register for Scotch Judgments, and such extract when so registered shall from the date of such registration have the effect of, in all respects, and may in all respects be acted upon and dealt with as, a judgment of the Court in which it is so regis

Judgments Execution, &c., Bill.

tered, to all intents and purposes as if such a years, with or without hard labour; and every judgment had been originally obtained or en-person who shall be charged with committing tered up in such Court: provided always, that any such felony or crime and offence may be no proceeding to revive such decreet shall be dealt with, indicted, tried, and, if convicted, taken nor shall any writ of error be brought on sentenced, and his offence may be laid and any such extract registered under the authority of charged to have been committed, in the country this Act; provided also that where a note of sus- or place in which he shall be apprehended or pension of any such decreet shall have been pass-be in custody. 9. It shall be lawful for the Lord Chancellor, ed or a sist of execution shall have been granted thereon by the said Court of Session or any with the concurrence of the Lords Justices, Judge thereof, on the production of a certificate Master of the Rolls, and Vice-Chancellors, or under the hand of the clerk to the bill chamber any two of them, in England, and for the Lord of the Court of Session of the passing of such Chancellor and the Master of the Rolls in Irenote or granting of such sist, to a Judge of the land, and they are hereby required, from time Court in which such extract of such decreet to time to make all such general rules and has been registered, execution on such regis- orders to regulate the practice to be observed tered extract shall be stayed until a certificate in the execution of this Act or in any matter be produced under the hand of the said clerk relating thereto, including the scale of fees, to that such sist has been recalled or has expired, be charged, in the Courts of Chancery in Engor where the note of suspension has been land and Ireland respectively, as in their judgpassed, until there be produced an extract, ment shall be necessary and proper; and it under the hand of the extractor of the Court shall be lawful for the Judges of the Court of of Session or other officer duly authorised to Queen's Bench, Common Pleas, and Exchemake and subscribe extracts, of a decreet of quer at Westminster and Dublin respectively, the said Court repelling the reasons of sus- or any eight or more of them respectively, of whom the chiefs of the said Courts respecpension. tively shall be three, and they are hereby required, from time to time to make all such general rules and orders to regulate the practice to be observed in the execution of this Act or in any matter relating thereto, including the scale of fees to be charged, in the Courts of Common Law in England and Ireland respectively, as in their judgments shall be necessary and proper; and it shall be lawful for the Court of Session in Scotland, and the said Court is hereby required, from time to time to make such acts of sederunt to regulate the practice to be observed in the execution of this Act or in any matter relating thereto, including the scale of fees to be charged, in Scotland, as in its judgment shall be necessary and proper: provided always, that such rules, orders, and acts of sederunt respectively shall be laid before both Houses of Parlia ment within one month from the making thereof, if Parliament be then sitting, or if Parliament be not then sitting within one month from the commencement of the then next Session of Parliament.

6. It shall not be necessary for any plaintiff in any of the aforesaid Courts in England, resident in Ireland or Scotland, or any plaintiff in any of the aforesaid Courts in Ireland, resident in England or Scotland, to find security for costs in respect of such residence, unless, on special grounds, a Judge or the Court shall otherwise order, nor shall it be necessary for any party to any suit in any of the aforesaid Courts in Scotland, resident in England or Ireland, to sue by or sist a mandatary, or otherwise to find security for expenses in respect of such residence, unless on special grounds the Court shall otherwise order.

7. In any action brought in any Court in England, Ireland, or Scotland, on any decree, order, judgment, or decreet, which might be registered under this Act in the country in which such action is brought, the party bringing such action shall not recover or be entitled to any costs or expenses of suit, unless the Court in which such action shall be brought, or some Judge of the same Court, shall otherwise order.

8. If any person shall forge the signature of any officer of any Court in England, Ireland, or Scotland, or the seal of any such Court, to any decree or order, or to any office copy of any decree or order, or to any memorial of a judgment, or to any extract of a decreet, or to any other document required under this Act, or shall tender for registration, or use or utter, any such decree or order, office copy of a decree or order, memorial, extract, or document, with a false or counterfeit signature or seal thereto, knowing the same to be forged, he shall be guilty of felony, and in Scotland of a high crime and offence, and shall upon conviction be liable to transportation for 14 years. or to penal servitude for any term not exceeding 10 years and not less than four years, or to imprisonment for any term not exceeding three

be

10. Such altered writs of execution may issued in the said Courts of Common Pleas at Westminster and Dublin respectively as may by the Judges of the said Courts respectively be deemed necessary or expedient for giving effect to the provisions of this Act, and in such forms as the Judges of such Courts respectively shall from time to time think fit to order; and any existing writ of execution the form of which shall be in any manner altered in pursuance of this Act shall nevertheless be of the same force and virtue as if no alteration had been made thereon.

11. Nothing in this Act contained shall operate so as to enable effect to be given to any decree, or order, judgment, or decreet made against any defendant who at the time of the commencement of the suit or action was resid

L 5

176

Right of a Purchaser to deduct Income Tax out of Interest on Purchase-money.

ing within the United Kingdom but out of the Clerk remitted the question to the decision of jurisdiction of the Court pronouncing such the Vice-Chancellor, before whom it was decree, or order, judgment, or decreet, unless argued by the respective solicitors on the the mesne process or the summons or other 18th December. proceeding by which such suit or action was commenced in that Court (except in the case of substituted service in Ireland, under section 34 of 16 & 17 Vict. c. 113), shall have been served within its own jurisdiction on such defendant.

12. In citing this Act in any instrument, document, or proceeding it shall be sufficient to use the expression "The Judgments Execution Act, 1854."

On the part of the purchaser, the claim to deduct the income tax was rested on the 102nd section of the Act of 1842, as regards the interest due from Christmas, 1852, to the 5th April, 1853, and on the 40th section of the Act of 1853, as regards the subsequent interest, and on the following grounds :

Interest on purchase-money comes within the description of "yearly interest" or "annual payments" provided for by both clauses in substance for the purpose of constituting

RIGHT OF A PURCHASER TO DE. them, there is no distinction between such inDUCT INCOME TAX

OUT OF

INTEREST ON PURCHASE MONEY.

terest and the interest on mortgage-money accruing after the period for payment provided by the covenant in the mortgage deed; e. g. take the ordinary form by which the mortgagor covenants to pay 1,000l. borrowed and 251. for interest at the end of six months from CONSIDERING that the Property Tax Act the date of the mortgage, or 257. at the end of was passed in 1842, and that the question six months and 1,0251. at the end of 12 months, which arose under it between vendor and pur--in either case the borrower having paid the chaser, whether income tax ought to be allowed interest, but having failed to pay the principal out of interest on purchase-money, has been at the period fixed for its payment, is liable to one of almost daily occurrence in the practice be sued at any time for the interest which subof solicitors, it is somewhat remarkable that sequently accrues de die in diem, and such inuntil now the point has (as we believe) never terest is admitted to be yearly interest within been submitted to judicial decision. It affords the terms of both Acts. pregnant evidence of the disinclination of solicitors to litigate a question which, however open to doubt, is yet capable of being settled amicably.

We are told that the preponderance of the opinion and practice of the Profession inclined to the disallowance of the claim of the purchaser to deduct the income tax.

At length, however, an opportunity has occurred, under the improved practice of the Court of Chancery of obtaining the decision of the Court on the question under the ordinary reference to Chambers to take the account of rents and interest of purchase-money as between vendor and purchaser, and we have the pleasure of conveying to our readers the decision of Vice-Chancellor Wood on a point so interesting to the Profession at large, and which becomes every day of greater importance to their clients, as the tax has been increased and is likely to be increased still more. The question arose in a suit of Bebb v. Bunny, which was for specific performance of a contract for sale of an estate in Berkshire, to be completed as from Christmas, 1852, the purchaser taking the rents and paying interest on the purchase-money to the vendor from that time. As the Property Tax Act of 1842 (5 & 6 Vict. c. 35) expired in effect on the 5th April, 1853, from which time the tax was levied under the authority of the Act of 1853 (16 & 16 Vict. c. 34), the question involved the construction of both Acts on the point at issue,

The cases noted below' all arose out of applications for orders to pay purchase-moneys into Court, fell short of deciding the question, because the clause directing the deduction applies only to cases of direct payment of interest by the party liable to pay to the party entitled to receive it. In Holroyd v. Wyatt, Vice-Chancellor Knight Bruce grounded his decision on the practice of the registrars in drawing up such orders. In Duval v. Mount, Lord Langdale, M. R., reversed the question as between the vendor and purchaser, by directing the purchase-money not to be paid out without notice to the purchaser, so as to give the latter the opportunity of making good his claim to the deduction before the interest reached the hands of the vendor. In Flight v. Camac, Vice-Chancellor Kindersley, expressed a strong opinion in favour of the right of the purchaser to the deduction as between him and the vendor, which more than counteracts the opposite view of the question suggested by ViceChancellor Knight Bruce in Holroyd v. Wyatt. Dinning v. Henderson, Law Jour. 191, N. S. 273, was cited as a direct authority in favour of the vendor's claim. In that case, which was an order on suit, a creditor had proved a debt founded on a dishonoured bill of exchange and the Master in calculating interest on the bill had deducted income tax from the interest. On motion for an order to the Master to review

1 Holroyd v. Wyatt, 1 De Gex & S. 125; Duval v. Mount, 35 L, O. 260; Dawson v. Dawson, 11 Jur. 984; Humble v. Humble, 12 Beavan, 43; Flight v. Camac, Weekly Re

In taking the account of interest before the Chief Clerk (Mr. Bloxam), the purchaser claimed to deduct income tax from it; the vendor resisted the claim; and the Chief porter 1854. 437.

Purchaser and Income Tax-Review: Leverson's Copyright and Patents.

his report in that respect, Vice-Chancellor Knight Bruce, after considering the certificates of the Masters Rose, Farrer, and Dowdswell, that the practice of their offices was to allow the deduction, refused the application.

177

ham and Vaux. To which is appended a corrected Report of the Judgments delivered by the Lord Chancellor, Lord Brougham, and Lord St. Leonards. By MONTAGUE R. LEVERSON, Attorney and Solicitor. London: Wildy & Sons. 1854. MR. LEVERSON's Treatise on Copyright

ton of the recent case of Jefferys v. Boosey, which involves some important principles of law. The facts of that case are briefly as follow :

On the part of the vendor it was contended, that interest on purchase-money was not annual interest, within the meaning of either of the Property Tax Acts, the decisions of the Court and Patents has arisen from the consideraon the orders for payment of purchase-moneys into Court were relied upon. It was contended that the 102nd section of the Property Tax Act of 1842, revived by the 5th section of the Act of 1853, draw a clear distinction between interest reserved annually and interest not so reserved, and that the provision for deduction of the tax in that Act, applied only to the former and not to the latter, and that the tax on interest not annual was to be returned by the receiver, as gains and profits under Schedule

D.

In reply, on the part of the purchaser, it was admitted that the question might be more open to doubt so far as it depended on the Act of 1842, on account of the juxta-position of the provision for the deduction in section 102 of that Act; but it was contended that the provision for deduction in section 40 of the Act of 1853 overrode the provision in the former Act, and that it, and also the provision in the Act of 1842, applied to all interest which would, under the largest interpretation of the Acts, come within the description of yearly interest; that the clear intention of both Acts was that the taxpayer should ultimately pay the tax on his net income only, and it therefore allowed him to deduct the tax on the interest of all charges to which his property was subject, so that as in this case the purchaser would receive the rents minus the tax so he would pay the interest minus the tax,-that if he paid the interest without deducting the tax, there was no provision in the Act which would enable him to deduct the interest from either property or gains and profits, and therefore he would ultimately pay income tax on more than his net income, and the Government would receive a tax to which, according to the true intent and meaning of the Act they were not entitled.

The Vice-Chancellor, after taking time to consider the question, decided that the purchaser was entitled to deduct the income tax on the interest. We shall probably be able to give the judgment next week.

NOTICES OF NEW BOOKS.

"Vincenzo Bellini, an alien, then and since resident out of the Queen's dominions, wrote a musical work. Bellini, by the laws of Milan, acquired a copyright therein, and assigned that Copyright to Ricordi, another alien, then also resident at Milan, where the assignment was made pursuant to the laws thereof. Ricordi came to England, and assigned to Boosey, the original plaintiff, all his, Ricordi's, copyright in the said work for Great Britain and Ireland only. Boosey is an Englishman, and after the the work never having been before published assignment, published the work in London; either in England or elsewhere.

Statutes as to Stationers' Hall, &c., and after"Boosey complied with the requisition of the wards Jefferys, the original defendant, pirated the work, and Boosey brought an action against him."

The Author thus states the questions arising on this state of facts :"Can an alien, resident abroad, acquire here a copyright in his own composition?

"If so, can he assign such copyright to another alien?

"Can such assignee assign a portion of such copyright to a citizen, by whom publication is first made?

The Court of Exchequer Chamber decide these questions in the affirmative, but on an appeal to the House of Lords the decision was overruled. Mr. Leverson states that—

"It was admitted on all hands, and it is the fact, that the Courts were unfettered by prece dent in the matter.

"It was admitted, and it is the fact, that the Statutes regulating copyright are so far silent, that they do not expressly compel a decision either way. That, consequently, the question must be decided on 'general principles,' though I fear much those who used this term had no distinct knowledge of the principles by which they would be guided.

"If then, as was argued by some, Common Law is silent, and that at Common Law, whatever may be meant thereby, no copyright exists, it remains to put a construction on the Statutes.

Copyright and Patents; or, Property in Thought: being an Investigation of the Principles of Legal Science, applicable to Property in Thought; with their bearing on the case of Jefferys v. Boosey, recently decided by the House of Lords. In a "Of all the constructions of which the Letter to the Right Hon. Lord Brough- words are capable, without an evident disre