ERRATA. Page 35, note (i). 33 118, line 5. 365, first line. For "legacies not exceeding £500" read "legacies payable out of estates not exceeding £500 in value." For "sell" read "settle." For "Trustee Act, 1883," read "Trustee Act, 1893." 421, note (p). For "7 Will. IV. & 1 Vict. c. 20" read "67 Page 23, note (e). Add a reference to Helby v. Matthews, 1894, 2 Q. B. 262; Shenstone & Co. v. Hilton, ib. 452. 24, note (k). Gough v. Wood is now reported, 1894, 1 Q. B. 713. 58, line 9. After the word "receive" add a reference to Singer Manufacturing Co. v. London & South Western Ry. Co., 1894, 1 Q. B. 833. 59, note (g). Stat. 17 & 18 Vict. c. 104, Part VIII., as amended by 24 Vict. c. 10; 25 & 26 Vict. c. 63, and 43 & 44 Vict. c. 22 is now replaced by Part IX. (sects. 510-571) of the Merchant Shipping Act, 1894; see sects. 518, 566. 59, note (h). Substitute a reference to sects. 492-501 of the Merchant Shipping Act, 1894. 60, note (t). 77, note (t). 78, note (). Add a reference to Cole v. Eley, 1894, 2 Q. B. 350. Page 81, note (s). Add a reference to Helby v. Matthews, 1894, 2 Q. B. 262; Shenstone & Co. v. Hilton, ib. 452. 100, note (u). Add "And see Harris v. Beauchamp Brothers, 1894, 1 Q. B. 801." 106. The law relating to merchant shipping is now consolidated in the Merchant Shipping Act, 1894, by which the provisions of the Merchant Shipping Act, 1854, and its amending Acts were repealed and substantially re-enacted. The text of Chap. III. is not materially affected by this alteration. References to the sections of the Act of 1894 corresponding to the repealed enactments follow. 106, note (d). For "stat. 17 & 18 Vict. c. 104, s. 19" substitute "sect. 2 of the Merchant Shipping Act, 1894;" and for "stat. 31 & 32 Vict. c. 129" substitute "sects. 89, 90 of the Merchant Shipping Act, 1894." 107, note (g). Substitute a reference to sect. 1 of the Merchant Shipping Act, 1894. 107, note (h). Substitute a reference to sect. 4 of the Merchant Shipping Act, 1894. 107, note (i). Substitute a reference to sect. 5 of the Merchant Shipping Act, 1894. 108, note (k). Substitute a reference to sect. 56 of the Merchant Shipping Act, 1894. 108, note (7). Substitute a reference to sect. 57 of the Merchant Shipping Act, 1894. 109, note (m). Substitute a reference to sect. 20 of the Merchant Shipping Act, 1894. 109, note (n). Substitute a reference to sects. 17, 18, and 21 of the Merchant Shipping Act, 1894. 109, note (o). Substitute a reference to sect. 15 of the Merchant Shipping Act, 1894. 109, note (p). Substitute a reference to sect. 24 of the Merchant Shipping Act, 1894. 109, note (g). Substitute a reference to sect. 65 of the Merchant Shipping Act, 1894. 110, note (r). Substitute a reference to sect. 25 of the Merchant Shipping Act, 1894. 110, note (s). Substitute a reference to sect. 26 of the Merchant Shipping Act, 1894. 110, note (t). Substitute a reference to sect 31. (1) of the Merchant Shipping Act, 1894. 110, note (u). Substitute a reference to sect. 31 (2) of the Merchant Shipping Act, 1894. 110, note (x). Substitute a reference to sect. 33 of the Merchant Shipping Act, 1894. Page 111, note (y). Substitute a reference to sect. 34 of the Merchant Shipping Act, 1894. ,, 111, note (z). Substitute a reference to sect. 35 of the Merchant Shipping Act, 1894. 111, note (a). Substitute a reference to sect. 36 of the Merchant Shipping Act, 1894. 111, note (b). Substitute a reference to sect. 37 of the Merchant Shipping Act, 1894. 111, note (c). Substitute a reference to sect. 32 of the Merchant Shipping Act, 1894. 112, note (e). Substitute a reference to sects. 39-46 of the Merchant Shipping Act, 1894. 112, note (ƒ). Substitute a reference to sect. 721 of the Merchant Shipping Act, 1894. 114, note (n). The provisions of stats. 17 & 18 Vict. c. 104, s. 506, 114, note (q). For "stat. 17 & 18 Vict. c. 104, s. 191," substitute 116, note h). Add a reference to The Africano, 1894, P. 141. " 118, note (s). Add a reference to sects. 28, 30 of, and 22nd schedule to, the Merchant Shipping Act, 1894. " 120, note (k). Substitute a reference to sects. 492-501 of the Merchant Shipping Act, 1894. 127, note (m). Add "see Gough v. Wood, 1894, 1 Q. B. 713." 150, note (1). Add a reference to Clements v. L. & N. W. Ry. Co., 1894, 2 Q. B. 482. Maxim, &c., Co. v. Nordenfelt has been affirmed in Insert a reference to Kennedy v. Thomas, 10 Times L. R. 572. " 202, notes (1, m). See now rule 17 of the draft Rules of the Supreme Court, July, 1894, W. N. 7th July, 1894. 214, note (h). Add "see also Harris v. Beauchamp Brothers, 1894, 1 Q. B. 801." 215, note (s). Add a reference to Underwood v. Underwood, 1894, P. 204. 256, note (ss). Add "see also Re Clark, 1894, 2 Q. B. 393.❞ 275. See now as to notice in lieu of distringas, rules 8-14 of the draft Rules of the Supreme Court, July, 1894; W. N. 7th July, 1894. Page 276. See now as to charging orders, rules 4-7 of the draft Rules of the Supreme Court, July, 1894; W. N. 7th July, 1894. 280, note (t) Į See now rule 4 of the draft Rules of the Supreme Court, 293,note(m) July, 1894; W. N. 7th July, 1894. 321, note (a). Hanfstaengl v. Newnes was reversed in C. A.; 10 Times L. R. 530. Add a reference to Hanfstaengl v. Empire Palace, 1894, 2 Ch. 1. 322, note (e). Add a reference to Hanfstaengl v. Newnes, 10 Times L. R. 530. 333, notes (c, e). Add a reference to Powell v. Birmingham Vinegar Brewery Co., 10 Times L. R. 606, 666. 333, note (d). Add a reference to Thorneloe v. Hill, 1894, 1 Ch. 569. (g). Add a reference to Saunders v. Sun Life Assurance Co. of Canada, 1894, 1 Ch. 537. 364, note (r). Add, "see rules thereunder, W. N. 9th December, 366, note (m). S 1893." 371, note (z). Add "see also Order LIVA.; W. N. 9th December, 1893." note (a). Add " see rules thereunder, W. N. 9th December, 1893." 379, note (ƒ). Add a reference to A.-G. v. Dodd, 1894, 2 Q. B. 150. 381. By the Finance Act, 1894 (stat. 57 & 58 Vict. c. 30, s. 1 and First Schedule), a new duty, called Estate Duty, is charged upon the principal value of all property, real or personal, settled or not settled, which passes on the death of any person dying after the 1st of August, 1894; and property chargeable with such Estate Duty is not chargeable with Probate Duty (see pp. 422, 449), Account Duty (see p. 379), the additional succession duties imposed by sect. 21 of the Customs and Inland Revenue Act, 1888 (see p. 380, n. (k)), the temporary estate duties imposed by the Customs and Inland Revenue Act, 1889 (see p. 381), or with legacy or succession duty at the rate of £1 per cent. (see pp. 380, 430 and n. (t), 455). By sect. 2 (1), property passing on the death of the deceased (see sect. 22 (1, f. 7.) ) shall be deemed to include (a) property of which the deceased was at the time of his death competent to dispose (see sect. 22 (2)); (b) property in which the deceased or any other person had an interest ceasing on the death of the deceased, to the extent to which a benefit accrues or arises by the cesser of such interest; but exclusive of property the interest in which of the deceased or other person was only an interest as holder of an office, or recipient of the benefits of a charity, or as a corporation sole; (c) property which would be required on the death of the deceased to be included in an account under s. 38 of the Customs and Inland Revenue Act, 1881, as amended by s. 11 of the Customs and Inland |