AN

ACCIDENT.

See PERPETUAL RENEWAL.

ACCOUNT.

See LEGACY & LEGATEE, 4, 5, 6.

ACQUIESCENCE.
See ELECTION, 1.

ADVANCEMENT.

See DOUBLE PORTIONS.

AGENT.

See AMBASSADOR.

AGISTMENT.

See TITHES, 5, 6.

AGREEMENT.

See SPECIFIC PERFORMANCE, 1, 2.
SECURITY FOR COSTS.

AGREEMENT, PAROL.
See LANDLORD AND TENANT.

AMBASSADOR.

An ambassador on retiring from of-
fice in this country, left a quanti-
ty of foreign wines and other cus-
tomable goods, which had been
imported in the usual manner
duty-free, as for his own use, by
licence from the treasury, with H.
his agent, for sale. H. employed
T. a sworn broker, for the purpose,
who sold them by public auction,
without any condition that the
purchaser should be answerable
for duties. The auction duties had
been remitted. T. had applied to,
and obtained permission from the
Board of Excise, to proceed with
the sale without previous payment
of the other excise duties to which
the goods were by law subject,
and shortly afterwards actually
paid those duties. The day suc-
ceeding the auction, T. made a
written application to the Com-
missioners of Customs for leave to
pay the British-ship (instead of
the foreign-ship) duties of cus-
toms upon the commodities, which
was granted; and subsequently
admitting his liability, requested

indulgence, and time to make the payment, on different occasions, during a period of time exceeding a year and a half. Upon an information filed against T. to recover the amount of the customs' duties, calculated upon the catalogue of the goods according to which the excise duties had been paid, containing a count upon the customs' act, 59 G. 3. c. 52. s. 6. for the duties payable upon importation, and a count for money had and received for the use of his Majesty: held, that the wines, &c. having passed from the hands of the privileged person, became liable to the duties, notwithstanding the stat. 7th Anne, c. 12. s. 3; that the price for which they were sold was to be considered as having included both the original value prior to importation, and the sum payable thereon in respect of duties; that the defendant was to be taken as the agent of the ambassador quoad the former, and the agent of the Crown and the purchaser quoad the latter, and was therefore liable under the second count, although no evidence had been given at the trial, of the amount of the price actually received; and though the whole proceeds, except sufficient to cover the expences of the sale, had been handed over to H. immediately after it. The Attorney General v. Henry Thornton, M. 5 G. 4. Page 600

Whether the information was sustainable upon the first count; Ib.

Qu.

AMENDMENT.

See PRACTICE (EQUITY), 2, 13, 17, 23.

TITHES, 11.

BAIL. DEMURRER.

ANNUITY.

See RENT CHarge.

ANSWER.

See PRACTICE (EQUITY), 16.

APPOINTMENT.

See ELECTION, 2.

ARBITRATION AND ARBITRATOR.

See AWARD.

REVIEWING TAXATION (AT LAW),

ARREARS.

See RENT CHARGE.

ARREST.

A. arrests B. in breach of good faith on five promissory notes of 1001. each, but discharges him out of custody on terms, one of which is the payment of two of the notes. A. afterwards serves B. with serviceable process for the balance, but does not file a declaration; and eventually endorses the three remaining notes, which are overdue, to C., who takes them without inquiry. C. holds B. to bail. B. held entitled to be discharged out of custody as to the last action, on entering a common appearance; but not to a stay of proceedings until the two former actions were discontinued. McClure v. Pringle, H. 4 & 5. G. 4. Page 2

ARTIFICIAL GRASSES.

See TITHES, 1, 2, 4, 5.

ASSESSED TAXES.

See EXTENT, 2.

ASSUMPSIT.

See AUCTION DUTIES,

ATTACHMENT.

See PRACTICE (PLEA AND REVENUE SIDE), 5.

PRACTICE (EQUITY), 12.

AUCTION DUTIES AND AUCTIONEER.

See AMBASSADOR.

SALE BY AUCTION.

A. an auctioneer, was employed to sell certain lands, &c. subject to the following (among other) conditions of sale. 1." That the vendor having caused a notice to be delivered to the auctioneer, authorizing one H. R. W. to bid for the premises mentioned in a certain particular, (pursuant to stats. 19 G. 3. c. 56. s. 12. & 20 G. 3. c. 37. s. 20.) the same should not be considered as sold, unless the price bid by any other person or persons for the same should exceed the sum bid by the said H. R. W." 2. "That the purchaser of each lot should pay to the auctioneer the duty granted to his Majesty on the sale of real estates over and above the purchase money for each lot." The conditions were read by A. in the hearing of B., a bidder at the auction. B. bid 4,000l. for a certain lot, which bidding was taken down by A. in his catalogue without adding the name of B. A. postponed the sale and went to other lots, saying aloud, he did so "to give gentlemen time to consider." In less than an hour, A. declared in B.'s hearing, that he was going back to the lot, and to B.'s bidding, that it was an open sale as to the same lot, and that he would

give two minutes time to consider, and unless there was an advance he would knock it down to B. at 4000/." B. then said, but not so loud as to be heard by A., that he would not have it. There being no advance, the lot was knocked down to B.; who thereupon refused to complete the purchase, or to sign a memorandum in writing to bind himself as purchaser, under the statute of frauds. H. R. W. had made no bidding for the lot. Held, that A. could not maintain assumpsit to recover the auction duty upon the sale of the lot, which he had paid to the Crown, against B. as purchaser, or as highest bidder, or as a higher bidder than H. R. W. according to the conditions of sale. Semble, that the auction duty did attach on the imperfect sale, and that if A. had written down the name of B. in his particular, the contract of sale would have been binding under the statute of frauds; and that A. might recover the duty against the vendor, who would have a right to recover it over against B. Jones v. Nanney, Clerk, H. 4 & 5 G. 4.

AWARD.

Page 25

See REVIEWING TAXATION (AT Law).

1. An award will not be set aside upon any ground which in truth is a question upon the merits between the parties. Winter v. Lethbridge, Bart. E. 5 G. 4. 253 2. An arbitrator, in regulating the

future use of a stream of water, the right to which was divided between the parties, interfered with the customary enjoyment by one of them of another stream, which exclusively belonged to him, and was not a matter in difference,