owner, in whole or in part, or hold any mortgage, lien, or other interest therein.

"It shall be unlawful to sell, transfer, or mortgage, or, except under regulations prescribed by the board, to charter any vessel purchased from the board or documented under the laws of the United States to any person not a citizen of the United States, or to put the same under a foreign registry or flag, without first obtaining the board's approval.

to

"Any vessel chartered, sold, transferred, or mortgaged to a person not a citizen of the United States or placed under a foreign registry or flag, or operated in violation of any provision of this section shall be forfeited the United States, and whoever violates any provision of this section shall be guilty of a misdemeanor and subject to a fine of not more than $5,000, or to imprisonment, for not more than five years, or both."

Board's Powers Over Foreign Trade.

Sec. 19.-That the board is authorized and directed in aid of the accomplishment of the purposes of this Act (a) to make all necessary rules and regulations to carry out the provisions of this Act, (b) to make rules and regulations affecting shipping in the foreign trade not in conflict with law, in order to adjust or meet general or special conditions unfavorable to shipping in the foreign trade, whether in any particular trade or upon any particular route or in commerce generally and which arise out of or result from foreign laws, rules or regulations or from competitive methods or practices employed by owners, operators, agents or masters of vessels of a foreign country, and (c) to request the head of any department, board, bureau or agency of the Government to suspend, modify or annul rules or regulations which have been established by such department, board, bureau or agency, or to make new rules or regulations affecting shipping in the foreign trade other than such rules or regulations relating to the Public Health Service, the Consular Service, and the Steamboat Inspection Service.

Sec. 20. (1) That section 14 of the Shipping Act, 1916, as amended, is amended to read as follows:

"Sec.14. That no common carrier by water shall, directly or indirectly, in respect to the transportation by water of passengers or property between a port of a State, Territory, District or possession of the United States and any other such port or a port of a foreign country.—

"First, Pay, or allow, or enter into any combination, agreement, or understanding express or implied, to pay or allow, a deferred rebate to any shipper. The term "deferred rebate' in this Act means a return of any portion of the freight money by a carrier to any shipper as a consideration for the giving of all or any portion of his shipments to the same of any other carrier, or for any other purpose, the payment of which is deferred beyond the completion of the service for which it is paid, and is made only if, during both the period for which computed and the period of deferment, the shipper has complied with the terms of the rebate agreement or arrangement.

"Second. Use a fighting ship either separately or in conjunction with any other carrier, through agreement or otherwise. The term 'fighting ship' in this Act means a vessel used in a particular trade by a carrier or group of carriers for the purpose of excluding, preventing or reducing competition by driving another carrier out of said trade.

"Third. Retaliate against any shipper by refusing, or threatening to refuse, space accomodations when such are available, or resort to other discriminating or unfair methods, because such shipper has patronized any other carrier or has filed a complaint charging unfair treatment, or for any other reason.

"Fourth. Make any unfair or unjustly discriminatory contract with any shipper in the matter of (a) cargo space accomodations or other facilities, due regard being had for the proper loading of the vessel and the available tonnage; (b) the loading and landing of freight in proper condition; or (c) the adjustment and settlement of claims.

"Any carrier who violates any provision of this section shall be guilty of a misdemeanor punishable by a fine of not more than $25,000 for each offence."

(2) The Shipping Act, 1916, as amended, by inserting after section 14 a new section to read as follows:

Sec. 14a. The board upon its own initiative may, or upon complaint shall, after due notice to all parties in interest and hearing, determine whether any person, not a citizen of the United States and engaged in transportation by water of passengers or property

"(1) Has violated any provision of section 14 or

"(2) Is party to any combination, agreement, or understanding, express or implied, that involves in respect to transportation of passengers or property between foreign ports, deferred rebates or any other unfair practice designated in section 14, and that excludes from admission upon equal terms with all other parties thereto, a common carrier by water, which is a citizen of the United States and which has applied for such admission

"If the board determines that any such person has violated any such provision or is a party to any such combination, agreement, or understanding, the board shall thereupon certify such fact to the Secretary of Commerce. The Secretary shall thereafter refuse such person the right of entry for any ship owned or operated by him or by any carrier directly or indirectly controlled by him, into any port of the United States, or any Territory, District, or possession thereof, until the board certifies that the violation has ceased or such combination, agreement, or understanding has been terminated."

Marine Insurance Provisions.

Sec. 10. That the board may create out of net revenue from operations and sales, and maintain and administer, a separate insurance fund, which it may use to insure in whole or in part, against all hazards commonly covered by insurance policies in such cases, any interest of the United States (1) in any vessel, either constructed or in process of construction, and (2) in any plants or materials heretofore or hereafter acquired by the board or hereby transferred to the board.

Sec. 29. (a) That whenever used in this section(1) The term "association" means any association, exchange, pool, combination, or other arrangement for concerted action and

(2) The term "marine insurance companies" means any persons, companies, or associations, authorized to write marine insurance or reinsurance under the laws of the United States or of a State, Territory, District, or possession thereof.

(b) Nothing contained in the "antitrust laws" as designated in section I of the act entitled "An act to supplement existing laws against unlawful restraints and monopolies, and for other purposes." approved October 15, 1914, shall be construed as declaring illegal an association entered into by the marine insurance companies for the following purposes: To transact a marine insurance and reinsurance business in the United States and in foreign countries and to reinsure or otherwise apportion among its membership the risks undertaken by such association or any of the component members.

Restrictions on Coastwise Shipping.

Sec. 21. That from and after February 1, 1922, the coastwise laws of the United States shall extend to the island Territories and possessions of the United States now covered thereby, and the board is directed prior to the expiration of such year to have established adequate steamship service at reasonable rates to accomodate the commerce and the passenger travel of said islands and to maintain and operate such service until it can be taken over and operated and maintained upon That satisfactory terms by capital and enterprise: Provided,

if adequate shipping service is not established by February 1, 1922, the President shall extend the period herein allowed for the establishment of such service in the case of any island Territory or possession for such time as may be necessary for the establishment of adequate shipping facilities therefor: Provided further, That until Congress shall have authorized the registry as vessels of the United States of vessels owned in the Philippine Islands, the Government of the Philippine Islands is hereby authorized to adopt, from time to time, and enforce regulations governing the transportation of merchandise and passengers between ports or places in the Philippine Archipelago, and provided further. That the foregoing provisions of this section shall not take effect with reference to the Philippine Islands until the President of the United States after a full investigation of the local needs and conditions shall, by proclamation, declare that an adequate shipping service has been established as herein provided and fix a date for the going into effect of the

same.

Sec. 22. That the Act entitled "An Act giving the United States Shipping Board power to suspend present provisions of law and permit vessels of foreign registry and foreign-built vessels admitted to American registry under the Act of August 18, 1914, to engage in the coastwise trade during the present war and for a period of one hundred and twenty days thereafter, except the coastwise trade with Alaska," approved October 6, 1917, is hereby repealed Provided, That all foreign-built vessels admitted to American registry, owned on February 1, 1920, by persons citizens of the United States, and all foreign-built vessels owned by the United States at the time of the enactment of this Act, when sold and owned by persons citizens of the United States, may engage in the coastwise trade so long as they continue in such, subject to the rules and regulations of such trade: Provided, That the board is authorized to issue permits for the carrying of passengers in foreign ships, if it deems it necessary so to do, operating between the Territory of Hawaii and the Pacific coast up to February 1, 1922.

Sec. 27. That no merchandise shall be transported by water, or by land and water, on penalty of forfeiture thereof, between points in the United States, including Districts, Territories, and possessions thereof embraced within the coastwise laws, either

directly or via a foreign port, or for any part of the transportation, in any vessel than a vessel built in and documented under the laws of the United States, and owned by persons who are citizens of the United States, or vessels to which the privilege of engaging in the coastwise trade is extended by sections 18 or 22 of this Act.

Provided, That this section shall not apply to merchandise transported between points within the continental United States, excluding Alaska, over through routes heretofore or hereafter recognized by the Interstate Commerce Commission for which routes rate tariffs have been or shall hereafter be filed with said commission when such routes are in part over Canadian rail lines and their own or other connecting water facilities:Provided further, That this section shall not become effective upon the Yukon River until the Alaska Railroad shall be completed and the Shipping Board shall find that proper facilities will be furnished for transportation by persons citizens of the United States for properly handling the traffic.

or

or

or

Sec. 28. That no common carrier shall charge, collect, or receive for transportation subject to the Interstate Commerce. Act of persons or property, under any joint rate, fare, or charge, under any export, import, other proportional rate, fare, or charge, which is based in whole or in part on the fact that the person property affected thereby is to be transported to, or has been transported from, any port in a possession or dependency of the United States, or in a foreign country, by a carrier by water in foreign commerce, any lower rate, fare, or charge than that charged, collected or received by it for the transportation of persons, or of a like kind of property, for the same distance, in the same direction, and over the same route. in connection with commerce wholly within the United States, unless the vessel so transporting such persons or property is, or unless it was at the time of such transportation by water, documented under the laws of the United States. Whenever, the board is of the opinion, however, that adequate shipping facilities to or from any port in a possession or dependency of the United States or a foreign country are not afforded by vessels so documented, it shall certify this fact to the Interstate Commerce Commission, and the commission may, in order, suspend the operation of the provisions of this section with respect to the rates, fares, and charges for the transportation by rail of persons and property transported from or to be transported, to such ports, for such length of time and under such terms and conditions as it may prescribe in such order, or in any order supplemental thereto. Such suspension of operation of the provisions of this section may be terminated by order of the commission whenever the board is of the opinion that adequate shipping facilities by such vessels to such ports are afforded and shall certify to the commission.

Tax Exemptions for U. S. Shipowners.

Sec. 23. That the owner of a vessel documented under the laws of the United States and operated in foreign trade shall, for each of the ten taxable years while so operated, beginning with the first taxable year ending after the enactment of this Act, be allowed as a deduction for the purpose of ascertaining his net income subject to the war-profits and excess-profits taxes imposed by Title III of the Revenue Act of 1918 an amount equivalent to the net earnings of such vessel during such taxable year, determined in accordance with rules and regulations to be made by the board: Provided, That such owner shall not be entitled to such deduction unless during such taxable year he invested, or set aside under rules and regulations to be made by the board in a trust fund for investment, in the building, in shipyards in the United States of new vessels of a type and kind approved by the board, an amount, to be determined by the Secretary of the Treasury and certified by him to the board. equivalent to the war-profits and excess-profits taxes that would have been payable by such owner on account of the net earnings of such earnings of such vessels but for the deduction allowed under the provisions of this section: Provided further, That at least two-thirds of the cost of any vessel constructed under this paragraph shall be paid for out of the ordinary funds or capital of the person having such vessel constructed.

That during the period of ten years from the enactment of this Act any person a citizen of the United States who may sell a vessel documented under the laws of the United States and built prior to January 1, 1914, shall be exempt from all income taxes that would be payable upon any of the proceeds of such sale under Title I. Title II, and Title III of the Revenue Act of 1918 if the entire proceeds threof shall be invested in the building of new ships to be documented under the laws of the United States and to be of a type approved by the board.

U. S. Mail Privileges.

(129) Sec. 24. That all mails of the United States shipped or carried on vessels shall, if practicable, be shipped or carried on American-built vessels documented under the laws of the United States. No contract hereafter made with the Postmaster General for carrying mails on vessels so built and documented shall be assigned or sublet, and no mails covered by such contract shall be carried on any vessel not so built and documented. No money shall be paid out if the Treasury of the United States on or in relation to any such contract for carrying mails on vessels so built and documented when such contract has been assigned or sublet or when mails covered by such contract are in violation of the terms thereof carried on any vessel not so built and documented. The board and the Postmaster General, in aid of the development of a merchant marine adequate to provide for the maintenance and expansion of the foreign or coastwise trade of the United States and of a satisfactory postal service in connection therewith, shall from time to time determine the just and reasonable rate of compensation to be paid for such service, and the Postmaster General is hereby authorized to enter into contracts within the limits of appropriations made there for by Congress to pay for the carrying of such mails in such vessels at such rate. Nothing herein shall be affected by the act entitled "An Act to provide for ocean mail service between the United States and foreign ports, and to promote commerce, "approved March 3, 1891.

Establishment of U. S. Ship Register.

Sec. 25. That for the classification of vessels owned by the United States, and for such other purposes in connection therewith as are the proper functions of a classification bureau, all departments, boards, bureaus, and commissions of the Government are hereby directed to recognize the American Bureau of Shipping as their agency so long as the American Bureau of Shipping continues to be maintained as an organization which has no capital stock and pays no dividends: Provided, That the Secretary of Commerce and the chairman of the board shall each appoint one representative who shall represent the Government upon the executive committee of the American Bureau of Shipping, and the bureau shall agree that these representatives shall be accepted by them as active members of such committee. Such representative of the Government shall serve without any compensation, except necessary traveling expenses: Provided further, That the official list of merchant vessels published by the Government shall hereafter contain a notation clearly indicating all vessels classed by the American Bureau of Shipping.

New Definition of Passenger Vessel.

Sec. 26. That cargo vessels documented under the laws of the United States may carry not to exceed sixteen persons in addition to the crew between any ports or places in the United States or its Districts, Territories, or possesions, or between any such port or place and any foreign port, or from any foreign port to another foreign port, and such vessels shall not be held to be "passenger vessels" or "vessels carrying passengers" within the meaning of the inspection laws and the rules and regulations thereunder: Provided, That nothing herein shall be taken to exempt such vessels form the laws, rules, and regulations respecting life-saving equipment: Provided further. That when any such vessel carries persons other than the crew as herein provided for, the owner, agent, or master of the vessel shall first notify such persons of the presence on board of any dangerous articles, as defined by law, or of any other condition or circumstance which would constitute a risk of safety for passenger or crew.

The privilege bestowed by this section on vessels of the United States shall be extended in so far as the foreign trade is concerned to the cargo vessels of any nation which allows the like privilege to cargo vessels of the United States in trades not restricted to vessels under its own flag.

Failure on the part of the owner, agent, or master of the vessel to give such notice shall subject the vessel to a penalty of $500, which may be mitigated or remitted by the Secretary of Commerce upon a proper representation of the facts.

Denunciation of Inconsistent Treaties.

Sec. 34. That in the judgment of Congress, articles or provisions in treaties or conventions to which the United States is a party, which restrict the right of the United States to impose discriminating customs duties on imports entering the United States in foreign vessels and in vessels of the United States. and which also restrict the right of the United States to impose

d'scriminatory tonnage dues on foreign vessels and on vessels of the United States entering the United States should be terminated, and the President is hereby authorized and directed within ninety days after this Act becomes law to give notice to the several governments, respectively, parties to such treaties or conventions, that so much thereof as imposes any such restriction on the United States will terminate on the expiration of such periods as may be required for the giving of such notice by the provisions of such treaties or conventions.

When Corporation Deemed U. S. Citizen.

Sec. 38. That section 2 of the "Shipping Act 1916" is amended to read as follows:

"Sec. 2. That within the meaning of this Act no corporation, partnership, or association shall be deemed a citizen of the United States unless the controlling interest therein is owned by citizens of the United States, and, in the case of a corporation, unless its president and managing directors are citizens of the United States, or of a State, Territory District, or possession thereof.

"But in the case of a corporation association, or partnership operating any vessel in the coastwise trade the amount of interest required to be owned by citizens of the United States shall be 75 per centum.

"(b) The controlling interest in a corporation shall not be deemed to be owned by citizens of the United States (a) if the title to a majority of the stock thereof is not vested in such citizens free from any trust or fiduciary obligation in favor of any person not a citizen of the United States; or (b) if the majority of the voting power in such corporation is not vested in citizens of the United States; or (c) if through any contract or undersanding it is so arranged that the majority of the voting power may be exercised, directly or indirectly, in behalf of any person who is not a citizen of the United States; or (d) if by any other means whatsoever control of the corporation is conferred upon or permitted to be exercised by any person who is not a citizen of the United States.

"(c) 75 per centum of the interest in a corporation shall not be deemed to be owned by citizens of the United States (a) if the title to 75 per centum of its stock is not vested in such citize..s free from any trust or fiduciary obligation in favor of any person not a citizen of the United States; or (b) if 75 per centum of the voting power in such corporation is not vested in citizens of the United States: or (c) if, through any contract or understanding it is so arranged that more than 25 per centum of the voting power in such corporation may be exercised directly or indirectly, in behalf of any person who is not a citizen of the United States; or d) if by any other means whatsoever control of any interest in the corporation in excess of 25 per centum is conferred upon or permitted to be exercised by any person who is not a citizen of the United States.

RECENT DECISIONS

I. GREAT BRITAIN.

ALIENS.

By art. 51 of the Constitution scheduled to the Commonwealth of Australia Constitution Act, 1900, the Commonwealth Parliament was empowered to make laws (interalia) with respect to "(xix.) Naturalization and aliens." In pursuance of those powers the Commonwealth Parliament passed the Naturalization Act, 1903, which, by s. 7, empowers the Governor-General in Council to grant a certificate of naturalization to an alien under certain conditions, provided that he shall not issue such a certificate until he has received from the applicant a certificate from one of the officers therein mentioned that the applicant has before him taken an oath or affirmation of allegiance in the form in the schedule to the Constitution. By s. 8 "A person to whom a certificate of naturalization is granted shall in the Commonwealth be entitled to all political and other rights powers and privileges and be subject to all obligations to which a natural-born British subject is entitled or subject in the Commonwealth."

A natural-born German subject left Germany in 1878 and went to Australia, where, in 1908, he took the oath of allegiance to His Majesty and was granted under the powers of the Naturalization Act, 1903, a certificate of naturalization by which he became entitled to all political and other rights, powers, and privileges to which a natural born British subject is entitled in the Commonwealth. He subsequently became a resident in London and was charged and convicted for that, being

an alien, he had failed to furnish to a registration officer the particulars required by the Aliens Restrictions (Consolidated) Order, 1916, and his conviction was afterwards upheld by a Div. Ct.; In an action brought by the plt. against the Att.-Gen. for a declaration that he was no alien in England, but a liege subject of His Majesty the King, and entitled to the protection of His Majesty's Kingdom and Dominions:

Held (affirming the decision of Astbury J.), that neither the taking of the oath of allegiance alone, nor the taking of the oath coupled with the grant of the certificate in Australia, made the plt. a British subject in the United Kingdom, and that he was, therefore, an alien when in the United Kingdom, and that the declaration must be refused.

Grounds of the judgments of the Div. Ct. in Rex. v. Francis. Ex. parte Markwald (1918) 1 K. B. 617 approved. Calvin's Case (1608) 7 Rep. la distinguished. Markwald v. Att.Gen. C. A. (1920) 1 Ch. 348.

G. was appointed manager of a branch in England of a German bank by a contract of 1911 between the bank and himself, for five years, and afterwards subject to a year's notice. The contract was in German, made and executed in Berlin. On war being declared with Germany on Aug. 4, 1914, the branch was closed by the British Government, but was reopened on Aug. 10 under licenses pursuant to the Aliens Restriction Act 1914, for defined purpose and under supervision. In 1918, it was ordered to be wound up under the Trading with the Enemy Amendment Act, 1916. G., who had acted as manager with the approval of the head office at Berlin, was on Jul. 29, 1918, notified by the controller that his further services were dispensed with and his salary to that date was paid:

Held, that the contract and the rights of the parties to it were governed by German law, and according to that law the contract was not determined by the outbreak of war, but remained in full force.

Whether the contract was cognizable in an English Court,

quære. But, if it was, G., having been paid for services actually rendered to the London business, was not entitled to any further sum as a debt of that business within the meaning of the Act of 1916.

In re Hagelberg W. Aktien-Gesellschaft (1916) 2 Ch. 503 applied. In re Anglo-Austrian Bank (Vogel's Application). In re Dresdner Bank (Ellert's Application). In re Direction der Disconto Gesellschaft (Jutschow's application) (1920) I Ch. 69.

Property belonging to an enemy which is paid to or vested in the custodian under the Trading with the Enemy Act, 1914, is pending its disposition by O. in C. after the termination of the war, removed from the control and beneficial ownership of the enemy. During the interval the beneficial ownership is in statutory suspense or abeyance, the custodian having meanwhile limited powers of dealing with the property.

When war broke out in 1914, M., an enemy within the Act, owned real estate in England and shares and securities in British companies. By orders under s. 4 of the Act the real estate, shares and secuties were vested in the custodian. The Special Commrs. for Income Tax assessed the custodian to supertax as agent or receiver for M. The custodian disputed the legality of the assessment.

Held, that, M.'s beneficial ownership of the property having ceased on the making of the vesting orders, the profits and gains received by the custodian were received by him in respect of M., but did not in his hands belong to M.: that he did not receive or hold them as agent or receiver or trustee for M. within s. 41 of the Income Tax Act, 1842; and, therefore, that he was not liable to be assessed to super-tax.

But held, that, as M. could not, after the war, ask to reIceive back the property, except on the footing that a sum equal to the amount of super-tax which, but for the war, he would have been liable to pay was paid, the custodian must, under the discretion given to the Court by sub.s. 1 of s. 5 of the Act of 1914, pay that sum (the amount to be agreed) to the Commrs as analogous to a debt under sub-s 2. In re Munster (1920) I Ch. 268.

By a Proclamation, dated Sept. 14, 1915, it was provided: "For the purposes of the Proclamation for the time being in force relating to Trading with the Enemy, the expression 'enemy', notwithstanding anything in the said Proclamations, is hereby declared to include, and to have included, any incorporated company or body of persons (wherever incorporated) car

rying on business in an enemy country or in any territory for the time being in hostile occupations."

In Jan., 1914, the plts. entered into a contract with the defts., who were a co. incorporated under the laws of Belgium and had their registered office at Antwerp, to sell to them manganese ore deliverable in certain quantities during the second half of 1914 and the three following years alongside steamer in Bombay. The shipments contemplated by the contract were to European or American ports, and the defts. when asked to do so, were to open an irrevocable credit in favour of the plts.' agents at a London bank.

In Sept. 1914, when the German armies were threatening Antwerp, the managing director of the deft. co. removed all the co.'s goods and the money in bank to London, and came himself to London, and there without any formal authority from the co., carried on business in his own name, but for the benefit of the co. The co.'s premises at Antwerp were converted in to a national kitchen and a Red Cross hospital. After the German occupation of Antwerp the German authorities placed the co. under compulsory administration. During the German occupation meetings of the directors and shareholders were held at which formal business was transacted. These meetings were held so as to comply with Belgian law and to keep the co. in existence. The co. also collected and paid debts due to and owing it in order to prevent the German authorities from winding up the co. and investing the uncalled capital in German war loan, and with the like object it created a debt against its uncalled capital in favour of its bankers for the purpose of paying arrears of dividend on its preference shares. The plts. contended that the co. was an "enemy" within the meaning of the Proclamations, as it "carried on business" in territory in hostile occupation, and they claimed a declaration that the contract was dissolved and was no longer binding on them. The co. counterclaimed for a declaration that the contract was valid and subsisting and that deliveries under it were suspended during the war:

Held, by Bankes L. J. and Duke P. (Scrutton L. J. dissenting) that the plts. were entitled to the declaration claimed. Though acts which were necessary merely for the purpose of keeping the co. in existence might not amount to "carrying on business" within the meaning of the Proclamation, the collection of debts and discharge of liabilities with the intention of continuing the business amounted to "carrying on business", and constituted the co. an "enemy" within the Proclamation. Central India Mining Co. v. Societe Coloniale Anversoise. C. A. (1920) IK. B. 753.

CONTRACT.

The plts. were a co. incorporated in America. They carried on business in New York as merchants and exporters of condensed milk. They entered into a contract with the defts., who carried on business in this country, for the sale and delivery to them of condensed and evaporated milk. The defts. refused to accept a quantity of condensed milk from the plts. under the contract. In an action for damages for breach of contract to accept and pay for the condensed milk, a question arose with regard to the basis on which the damages should be assessed having regard to the fact that the rate of exchange between this country and America varied. The plts. contended that the damages should be assessed at such a sum in sterling as would represent the damages in dollars at the date of the delivery of judgment. On the other hand, the defts. contended that the damages should be assesed as at the date of the breach: Held, that the date of the judgment was the time for calculating the exchange. Kirsch (J. A.) & Co. v. Allen, Harding & Co. 122 L. T. 159; Appeal allowed C A. (1920) W. N. 73.

DOMICIL.

In

W. M., whose domicil of origin was Irish, and who was an officer in the British Army in the year 1859, was sent with his regiment to Grahamstown, Cape Colony, South Africa. In 1861, while at Grahamstown, he was discharged from the army. 1864 a son was born to him, the mother of whom he married in 1867, and, if he were domiciled in Cape Colony, he would thereby have legitimated his said son. In 1879, his first wife having died, he married secondly, and in 1887 made a joint will with his second wife in form in use in Cape Colony. He continued to reside from 1859 till his death in 1893 in South Africa. Evidence was given that W. M. had spoken of his desire to return to Ireland, and of doing so when his financial position had improved:

Held, by Powell J. on the facts, that W. M. had abandoned his Irish domicil, and was in 1864 domiciled in South Africa.

The decision of Powell J. affirmed.
Moffett v. Moffett-C. A. (Ir.) (1920) 1 I. R. 57.

FOREIGN LAW.

An English firm in July 1918, chartered a Spanish steamship from the owners, who were a Spanish firm, to carry a cargo of jute from Calcuta to Barcelona at a freight of £50 per ton one-half to be paid to the owners in London on the vessel sailing from Calcutta and the balance to be paid at Barcelona by the receivers of the cargo, as to one-half on arrival of the freight payable at Barcelona was to be paid in cash or approved bills at charterers' option at the current rate of exchange for bankers' short bills on London. The charterparty, which was made in London and was in English, and on the charterers' own form, contained a cesser clause but the charterers' liability to pay freight was preserved. There was an exceptions clause which excepted "the act of God, perils of the sea, fire, barratry and restraints of princes, rulers and people, or accidents of navigation." The clause also enumerated a number of other exceptions which related solely to the shipowners' obligations. There was no separate exceptions clause dealing with the obligations of the charterers. The charterparty also contained an arbitrat in clause under which disputes were to be decided by commercial men in London. The steamship sailed from Calcutta and half the freight was duly paid. She arrived at Barcelona on Dec. 28, 1918, and a sum of money was paid in sterling by the receivers of the cargo. By a decree of the Spanish Commission of Supplies, dated July 2, 1918, confirmed by a Royal Proclamation of Sept. 14, 1918, the freight on jute to Spain was not to exceed 875 pesetas per ton. Owing to alterations in the rate of exchange the freight reserved by the charterparty was, at the date of the arrival of the steamship at Barcelona, largely in excess of 875 pesetas per ton. The receivers of the cargo at Barcelona refused to pay the balance of the freight reserved by the charter party. The Spanish owners thereupon claimed to recover the balance of the freight from the charterers in England, notwithstanding that it exceeded the freight limited by Spanish law:

Held, (1) That the charterparty was an English contract to be construed according to English law, but that as regards that part of the contract which had to be performed in Spain the Courts would have regard to Spanish law, although the Courts in considering whether or not there had been a breach of the contract would regard the matter from the standpoint of English law and would not admit an excuse which might be valid by Spanish law, unless it was also valid by English law; (2) that inasmuch as the Spanish law imposed an equal disablitity upon both contracting parties, the owners not being entitled to receive, nor charterers to pay, freight in excess of 875 pesetas per ton, neither party could sue the other for breach of the charterparty in that respect, notwithstanding that the contract was English; (3) that the exception of "restraints of princes" was a mutual exception and enured for the benefit of the charterers as well as of the shipowners; that the Spanish proclamation constitutd a restraint of princes, and that therfore the charterers could rely upon the exception as an answer to the shipowners' claim for freight beyond the limit fixed by the Spanish Proclamation: (4) that in estimating the amount due to be paid, the sums paid in sterling must be converted into pesetas at the rate of exchange current on the day of payment or the day on which payment ought to have been made.

Fore V. Cotesworth (1870) L. R. 5 Q. B. 544 and Cunningham V. Dunn (1870) 3 C. P. D. 443 followed.

Jacobs v. Credit Lyonnais (1884 12 Q. B. D. 589 considered. Ralli Brothers v. Compania Naviera Sota Y Aznar (1920) I K. B. 614.

MARRIAGE.

According to the Chinese law of marriage, which is applied in Penang in the case of Chinese residents, a Chinaman may have secondary wives (sometimes called "t'sips") who have the status of wives and whose children are ligitimate although some sort of ceremony is not essential to establish the relationship.

The deceased respondent for twenty-six years lived and was maintained in the house of a Chinese merchant in Penang, and bore him children. One child who survived the father was referrred to in his will as "my daughter," and her name appeared upon his tombstone. The respondent had been recognized by the Chinaman and by his primary wives as occupying in his household the position of a secondary wife:

Held, that the deceased respondent was a secondary wife, whether or not the performance of a ceremony was proved, and that under the practice in Penang (which was not questioned