The Sun.
London, England, 1869-10-18 00:00:00

HARD TIMES.

There is a joyful announcement in the Law Times
of this week, which the general public is likely to
regard with a shudder. That well-conducted 10[4
paper tells us that lawyers' business has been woeftia' y
slack of late, owinix partly to the commercial depres-
sion and to rem t simplifying Acts of Parliament;
but that thing a now coming round and trade
beginning to be lively. It is not easy for the ordinary
mirvl to join in this congratulation. It seems strange
that " commercial depression " should have adversely
affected business in parchment and pounce, for
the gambling and swindling which brought
about that depression also gave rise to an enormous
quantity of litigation. But it is quite true that recent
legislation has materially cut down legal gains.
Especially are the New County Courts Act and the
Bankruptcy Act adverse to the profession. The hard
hearted and selfish public is not likely, however, 14
regret this result, but rather to wish that succeeding
sessions may produce similar fruit.

COMPANIES' ACCOUNTS.

Undoubtedly much loss and misery aro caused
through popular ignorance of the financial position
of public companies. Thousands of persons who kold
shares are incapable of understanding a balance'
sheet when they see one, and very many
balance sheets are not drawn up with an eye
to perspicuity. It has been suggested that this evil
might in part be remedied cif one or more of our
Feat public accountants, thoroughly versed in the
intricacies of joint-stock and limited liability com-
pany finance, were to draw up a manual of accounts,
divested of technicalities or fully explaining them.
The terms and forms ought to be made a matter of
public education. Such an explanation must be
of some use, though the public would still, in many
instances, be unable to apply the general principles
laid down to special cases.

SCOTCH OODLINES.

The proceedings of the Scotch Ecclesiastical Courts
are productive usually of more amusement than any
other feeling. When a Church seeks to depose its
ministers upon personal grounds, the history of the
various squabbles, the relation of the several acts of
meanness which are invariably exposed—for mean-
ness is the strongest feature in a certain class
of Scotch character—never fail to be lauFhter-
provoking. A charge is just now being invesagated
at Perth against the Rev. Mr. Murdoch. Mr. Mur-
doch has had trouble with his elders. For some
reason or another they dislike him, and have shown
their aversion in different ways. On one occasion
Mr. Baird entered the kirk while prayer was
being offered, and, passing by the precentor's
desk, put his finger to his nose at his pastor.
This Mr. Murdoch told the Presbytery before whom
he was called ; but he was immediately stopped by
the objection that if ho had been praying he would
not have seen Mr. Baird—a retort which closed his
mouth at once. The conduct towards him throughout,
however, seems to have been on a par.with this ; until,
getting exasperated, he denonunced his elders. This
offended those of his congregation who were the
elders' partisans, and after staying from kirk several
Sundays they got Mr. Baird—whose forefinger and
nose Orfiormanae bad been so successful—to present
a petition.against their minister.