Time to Abolish the Duchy of Cornwall ?

The duchy of Cornwall is one of two duchies still extant in the United Kingdom. The other is the duchy of Lancaster, the abolition of which a previous article has considered. The duchy of Cornwall was the first English duchy, created in 1377 by Edward III (1327-77) in favour of his eldest son, nicknamed the Black Prince. The duchy of Cornwall – as well as the title of Duke – is hereditary. It is inherited by the eldest son of the reigning sovereign. As with the previous article on the duchy of Lancaster, this article considers the legal nature of the duchy of Cornwall and whether many of the Crown prerogatives and other privileges which it has been granted are of worth in the modern society in which we live. This article also considers the abolition of the duchy.

to say on the duchy of Cornwall or its Duke.Nor is there much caselaw on the duchy save for the oft cited Prince's Case (1606). 10It may be noted that the duchy of Cornwall has its own website.11

Duchy of Cornwall and Descent of Title (a) Descent to the Eldest Son of the Sovereign
The duchy of Cornwall -as well as the title of Duke of Cornwall -are hereditary.They are inherited by the eldest son of the reigning sovereign and he inherits them either at the time of his birth or on his parent's succession to the throne, if later.This has been the position since the duchy was created in 1337.Thus, Halsbury states: 12 The title of Duke of Cornwall and the inheritance of the duchy were created by Edward III in 1337 and vested in the Black Prince by charter having the authority of Parliament13 to hold to the said Duke, and to his first-born son and his heirs, kings of England and Dukes of the said place in the kingdom of England, to succeed by hereditary… 14 The monarch's eldest son, being also heir apparent, succeeds to the title of Duke of Cornwall immediately he is born by right of inheritance without fresh creation. 15ward of Woodstock (1330-76) was the eldest son of Edward III (1327-77).He was popularly called the 'Black Prince'.16 In 1331, the younger brother of Edward III -who was called John of Eltham (the latter being the place where he was born) -was made Earl of Cornwall.17 On his death in 1336, Edward of Woodstock was given the revenues of the earldom of Cornwall; these included some valuable manors outside Cornwall.Then, by means of a charter of 17 March 1337, 18 Edward was created Duke of Cornwall (aged 7), being the first created English Duke since the Norman Conquest.19 This charter of 1337 -one of three in 1337 and 1338 relating to the duchy of Cornwall -was summarized in the case of Rowe v Brenton (1828).and our prisages and customs of wines, and all profits of our ports in Cornwall, etc; also our stannary in the same country, together with the coinage of the same stannary, and with all issues and profits therefrom arising, and also with all explees, profits, perquisites of [the] Court of Stannary, and mines in the same county; to have and to hold to him and to the first begotten sons of him and of his heirs kings of England, and Dukes of the same place in the kingdom of England, hereditarily to succeed as is aforesaid.22 This charter of 1337 had also been referred to in the principal legal case on the duchy, the Prince's Case (1606).23 Reporting, in the form of an abstract of this case, 24 Lord Coke quoted the latin version of the charter: habendu et tenendum eidem Duci, et ipsius et haeredum suorum regum angliae filiis primogenitis et dicti loci ducibus, in regno angliae haereditarie successuris.So that he who ought to inherit by force of this grant, ought to be the first begotten son and heir apparent of the king of England, and of such king as is heir to prince Edward, and that such first begotten son and heir apparent to the Crown shall inherit the said dukedom in the lifetime of the king his father…in this case the king's eldest son has this dignity by right of inheritance.25 Thus, the duchy and the title of Duke is inherited by the eldest son of the sovereign.When there is no son, the duchy is vested in the Crown.26

(b) Descent to the Second Son
In the case where the eldest son dies without heirs, Halsbury states: On the death of the heir apparent without leaving issue the next surviving son of the monarch succeeds; but if the heir apparent leaves issue (who would in that case become heir apparent), the duchy of Cornwall does not vest in that issue or in the next surviving son of the monarch, but reverts to the Crown under the general rule by which, in the absence of an eldest son and heir apparent, the duchy vests in the monarch.27 Thus, the second son will succced to the duchy on the death of the eldest son without heirs.Although this contradicts Lord Coke's report of the decision in the Prince's Case (1606) 28 it accords with the decision of Lord Hardwicke LC in Lomax v Holmden (1749): 29 the case of the duchy of Cornwall is direct; that the eldest son of the king of England…takes it as primogenitus; although Lord Coke, at the end of the Prince's Case…says otherwise.But that was not the point there, being only an observation of his own, and has ever since been held a mistake of that great man. 30n conclusion, the duchy of Cornwall and its title passes to the eldest son of the sovereign; or to the second son on the death of the eldest without issue.It will not pass to the daughter of the sovereign, eldest or otherwise. 31Thus, Elizabeth of York (1466-1503), the eldest daughter of Edward IV (1461-83) did not become duchess of Cornwall.32

(c) Modernising the Law to enable Females to Inherit
This principle of male precedence in respect of the duchy of Cornwall is not that surprising since it also applied in relation to the British Crown itself.That is, the eldest child succeeded to the Crown -with males having precedence before females.However, as noted in a previous article in respect of the Crown, this restriction on the basis of gender went against prevailing mores on sex equality as well as contemporary legislation to that effect. 33Also, it probably conflicted with the European Convention on Human Rights (ECHR) which Convention is part of English law by virtue of the Human Rights Act 1998.Article 14 of the Convention provides: The enjoyment of the rights and freedoms set forth in this Convention shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status. 34 the case of the discrimination against females in respect of the Crown -in the past -many private members bills were (unsuccessfully) introduced into Parliament in order to remedy this. 35More recently, in 2011, at a conference of Commonwealth heads of government meeting (CHOGM) in Perth Australia, the UK -as well as the heads of the 15 Commonwealth countries required to assent to changes to succession pursuant to the Statute of Westminster 1931 -agreed this restriction in respect of female succession to the Crown should be removed.This was achieved in the Succession to the Crown Act 2013, section 1. 36 Given this, this discrimination should now also be removed in the case of the duchy of Cornwall.
In conclusion, in modern times, as with succession to the Crown, succession to the duchy of Cornwall should not be affected by gender.Sons and daughters of the sovereign should have an equal right to succeed.

Nature of the Duchy 37 (a) Land and Property
Presently, the duchy comprises some 53,628 hectares of land in 23 counties.This estate includes farm, residential and commercial property, much of which is not located in Cornwall. 38In 2009, the county government jurisdiction became co-extensive with the geographic borders of Cornwall when the Cornwall council united with 6 borough, and district, councils. 39

(b) Early History of the Duchy 40
Prior to the Norman Conquest of 1066, Cornwall may have been a separate kingdom or principality.However, the Domesday book (1086) indicates that William the Conqueror (1066-87) held various manors and possessions in Cornwall. 41It seems that, early on, Cornwall became an earldom, 42 and that there were nine creations of earls after the Conquest until 1337 (albeit the precise times when certain of the earldoms were created is uncertain), viz.
 The first earl of Cornwall after the Conquest is generally accredited as being Robert Mortain (died 1095) Comte de Mortain (Moreton), who was half-brother to William the Conqueror by his mother Herluin. 43is son, William, forfeited his earldom in 1104 for rebelling against Henry I (1100-35);  It seems that the earldom was granted in 1140 to Reginald de Dunstanville (c.1100-75), said to be an illegitimate son of Henry I (1100-35). 44He was deprived of it by king Stephen (1135-54) for rebelling against him and it was granted to Alain de Bretagne, Earl of Richmond (who died in 1146).It was restored to Reginald, however, in 1141 and he died in 1175 without legitimate male issue;  John Lackland was granted the earldom in 1175 and it merged into the Crown when John (1199-1216) became king in 1199;  The earldom was later invested in Henry Fitz-Count (c 1175-1222), the illegitimate son of Reginald de Dunstanville.He likely acquired it in 1215-6 and resigned it in 1220.It then seems to have passed to Robert de Cardinan (c 1220) 45 and William de Putot (c 1220);  In a charter of 10 th August 1231, Henry III (1216-72) granted to his brother Richard, Earl of Pictou (1209-72) and his heirs the whole county of Cornwall, together with the stannary of Cornwall, and all mines and other appurtenances. 46The earldom passed to his son, Edmund of Almain (1249-1300) on the former's death in 1272. 47The latter dying childless, the earldom escheated to the Crown;  In 1307, Edward II (1307-27) granted the earldom to Piers Gaveston (1284-1312), his favourite. 48On his murder, it seems to have been granted to Thomas le Ercedeckne in c 1312-3, Richard de Polhampton in c 1314-5 and Henry de Wylinton c 1315-6;  In 1318, the earldom passed to Isabella of France (1295-1358), wife of Edward II. 49It then seems to have passed to John de Tregagu in 1325, on her disgrace;  In 1328, Edward III (1327-77) made his brother, John of Eltham (1316-36), earl of Cornwell. 50On the latter dying without issue, the earldom escheated to the Crown;  It then seems to have passed to William de Botreaux c 1332, John le Petit c 1335 and John Hamely c 1337.
Finally, on 17 March 1337, the duchy (including the 17 duchy manors) 51 was granted to the Black Prince and it has remained in the hands of the eldest son of the sovereign ever since (or the Crown, in the absence of a child) 40 For general texts see This is correct in that Cornwall may have been a kingdom, principality, duchy or earldom prior to the Norman Conquest of 1066.However, relatively soon after the Conquest, it seems clear that it was an earldom and, in 1377, it was a duchy. 54Thus, the correct reference is to the duchy of Cornwall. 55As to the legal estate held by the Duke, in the Prince's Case (1606), it was resolved that: the prince hath an estate in fee simple in the said dukedom…that is not an estate-tail, for it is not limited or restrained either by express words…for the gift to the said prince et ipsius et haered' suorum regnum angliae filiis primogenitus.So that he who ought to inheirit ought to be the first begotten son of the heirs of the Black Prince, be he heir lineal or collateral; but such heir ought to be king of England. 56 1483, this was confirmed in Parliament. 57The duchy website states: The Duchy of Cornwall is a private estate which funds the public, charitable and private activities of The Prince of Wales and his family.The duchy estate was created in 1337 by Edward III for his son and heir, Prince Edward, and its primary function was to provide him and future Princes of Wales with an income from its assets.A charter ruled that each future Duke of Cornwall would be the eldest surviving son of the monarch and heir to the throne. 58arles, Prince of Wales has publicly described the duchy as a 'well managed private estate' 59 As to this, the word 'estate' seems unobjectionable since the collection of duchy properties (commercial, residential and agricultural) can be described as an estate -which word does not have a particular legal connotation. 60However, the word 'private' seems less apt, since it implies that the Duke has unfettered right to do with the estate as he wishes.He does not.If the Duke attempted to alienate the entire estate, this would be contrary to the charter 1377 which provides for the duchy to descend, hereditarily, to the eldest son of the sovereign. 61Further, as will be seen in 6, many sales of ducal properties are subject to the consent of the Treasury. 62Thus, the practical -and legal -reality in modern times is that the duchy -a 'shifting and changing possession from the Crown to the Duke and back again' -63 is not a private estate. 64The Duke holds it, effectively in trust, on behalf of the nation for it to descend to the eldest son of the sovereign. 65Thus, the duchy of Cornwall is, in reality, little -or no -different from the Crown Estate 66 or the duchy of Lancaster. 67All are sacra patrimonia or dominica coronae regis. 68In conclusion, the duchy is not like any other private estate, having certain peculiar features.

(d) Tax Treament of the Duchy
In the case of its tax treatment, the duchy is treated as a Crown body and, as such, it does not pay corporation tax.The Duke is entitled to the income from the estate.However, he neither owns the estate outright nor is entitled to sell capital assets for his benefit. 69The Duke is not a subject of the Queen and, as such, is not required to pay income tax. 70However, the Prince paid a voluntary contribution to the Treasury of 50% of his duchy income from the time he became eligible for its full income at the age of 21 in 1969 and he has paid 25% since his first marriage in 1981.The Duke does not pay any capital gains tax or inheritance tax -taxes that would be payable in respect of a normal private estate.Finally, it may be noted that, in Bruton v ICO (2011), a first tier tribunal held that the duchy was a public authority for the purposes of the Environmental Information Regulations 2004. 71The duchy may appeal.

(e) Duchy Officers and Seal
Halsbury notes that the officers usually appointed for the duchy 72 include the following:  Lord Warden of the Stanneries in Cornwall and Devon.He acts as deputy chairman of the Council of the duchy (the Prince's Council); 73 Also, quoting Legge B in A-G v The Mayor and Commonality of Plymouth (1754) contained in J Wrightson, Reports of Cases Argued and Determined in the Court of Exchequer (J Butterworth, 1819) at p 134, 'The fee…is the most extraordinary fee that ever was created.Though the estate be a fee simple, it is not an absolute unqualified fee either in the Duke or the sovereign, but is in the nature of a base or qualified fee.' See also p 257 'The Crown, or, in other words, the public, has an interest in everything which is done in the duchy…Whatever is done during the existence of a Duke is to be treated in the same manner as if it were done by the Crown.' 64 Kirkhope, n 59, 'if it is a private estate it is a private estate with a unique array of rights and privileges not available to other similar private estates.' Gollancz, n 59, 'The duchy exercises a unique range of legal powers, which elsewhere are reserved for the Crown (in other words, the government).'W Hamilton, My Queen and I (Quartet Books, London, 1975), p 88 quoting SM Davidson, The Book of Kings 'If [the duchies of Lancaster and Cornwall] they ever did belong to the kings of England as individuals -that is to say as private estates -they completely lost that character when James II (1685-8) fled to France.They then reverted to the nation, and parliament, as representing, the nation, used them as it had a mind.' 65 Unlike the duchy of Lancaster, it would seem that the title and honour (ie. the dignity) of Duke of Cornwall is attached permanently to the duchy and could not be given to another.That said, generally, the sovereign has unfettered rights to grant titles of honour. 66 ).The sole legal basis is that 'We are of the opinion that the same principles which render the provisions of an Act of Parliament inapplicable to the Crown unless the Crown is expressly named, apply also to the Prince of Wales in his capacity as Duke of Cornwall.This results from the peculiar title of the Prince of Wales to the duchy of Cornwall.'However, one would assert that this statement of opinion (which contains no reference to legislation, caselaw or charters) is manifestly wrong.The 'peculiar title' of the duchy referred to is that, in the absence of a Duke, it is held by the Crown.However, when held by an individual -as opposed to the Crown itself -it is held in a different capacity (ie by an individual as Duke as distinct from the sovereign).To suggest, therefore, that the Duke and the sovereign are one and the same is manifestly incorrect; they are different individuals and different dignities.Further, the charters were long before modern tax statutes and they contain no such exemption.Thus, the charters -which contain the 'peculiar title'-are not relevant to the issue, deciding the matter neither one way or the other.In short, the legal opinion is simply incorrect on its face.Reliance cannot be placed on the peculiar title as such when considering taxation.See also Burnett, n 11, p 40 'In 1921, citing higher repair bills and personal expenses, the Prince [late Edward VIII] persuaded the Treasury to exempt the duchy from income tax, replacing it with a voluntary contribution.' 71The case related to a demand for more information about non-native oysters in the Fal and Helford rivers, located in the duchy of Cornwall. 72Obsolete offices which the Duke had power to appoint were noted by Norden, n 22, p 10 'customer, searcher, comptroller, gauger, escheator…clerk of the market' (spelling modernised).Also '[the Duke] hath also marine jurisdiction, and appointeth an admiral for those coasts [of Cornwall].'  Attorney-General to the Duke of Cornwall.He is the principal legal officer in whose name legal proceedings in respect of the duchy are taken and defended.If there is no Duke, he acts as attorney-general to the duchy. 74The attorney general is the legal agent of the Prince of Wales;75  Receiver-General.He has oversight of the financial affairs of the duchy There is also a deputy receiver who handles daily financial matters on behalf of the receiver general;  Keeper of the Public Records.He also acts as secretary.Thus, he is generally titled the Secretary and Keeper of the Records.The keeper is responsible for the payment of proceeds of sale into the capital account (see 6). 76 There is also a deputy (or, sometimes, assistant) secretary and keeper of the records who has practical responsibility for delegated legislation.There is also a Records Clerk;  Auditor;  Solicitor.He represents the Duke in the administration of bona vacantia (see 3);  Property Services Manager.He was formerly called the clerk surveyor.There is also a Lands Steward who manages the districts in which the duchy lands are administered. 77ere are some 110 staff in total employed by the Duke in respect of the duchy.The duchy has its own seal 78 and the Duke his own privy seal. 79 conclusion, the duchy of Cornwall is a duchy which is held by, and for, the eldest son of the sovereign.It is not the same as a private estate since it is governed by legislation in respect of various matters, its land and possesssions are generally inalienable and it has various peculiar tax features.

Privileges of the Duchy -General
Like the duchy of Lancaster, the duchy of Cornwall has various jura regalia accorded to it. 80These may be enumerated as follows:  Royal Fish.By virtue of the charter of 1337, the Duke has the right to royal fish (whales and sturgeon) in Cornwall. 81This franchise derives from a Crown prerogative.82However, it is not exercised by the Duke (or the sovereign) today for various reasons.In particular, all types of whales (cetacea) and sturgeon (acpensar sturio) are European protected species.As such, their capture, killing,disturbance, keeping, transport, sale or exchange is prohibited.It is argued in a previous article that this right, being obsolete, should be abolished;83  Treasure Trove.It is said that the duchy has a franchise of treasure trove.However, since it did not receive this privilege by virtue of an express grant84 this is somewhat dubious. 85Sometimes, the duchy has chosen not to claim treasure trove. 86If the duchy were abolished, this privilege would revert to the Crown and an anomaly would be removed (it not being expressly provided for).Further, such would be more administratively convenient, finders of treasure trove then having to deal with the Crown only;  Wreck.By virtue of the charter of 1337, the Duke has the right to all wreck (including flotsam, jetsam and ligan) on all Cornish shores. 87However, the value of wreck is of scant worth to the duchy these days and abolition of this franchise would have little effect on it.Abolition of this franchise, however, would make the handling of wreck administratively more convenient, finders of wreck then having to deal with the Crown only; 88  Bona Vacantia and Escheat.Bona vacantia and escheat are now seen as two aspects of the vesting in the Crown of property which has no owner. 89The term 'bona vacantia' is applied to: (i) the residuary estate of persons dying wholly, or partially, intestate and without a husband, wife or other relative within the statutory classes; (ii) the property, and rights, of a dissolved company and certain other corporations; (iii) certain other interests, including certain interests in trust property. 90Where bona vacantia occurs in the duchy his will pass to the duchy. 91'Escheat' is the capacity of the chief lord to resume land granted by him (or a predecessor in title) on determination of the estate granted.It may arise on disclaimer. 92scheated realty (which rarely occurs) in the duchy will pass to the duchy. 93If the duchy were abolished, the Crown would receive bona vacantia and escheat directly, simplifying things.In any case, the sums secured by the duchy from bona vacantia are small and they are used for charitable purposes via the Duke of Cornwall Benevolent Fund; 94  Gold and Silver Mines.The Crown has the right to such mines in England and Wales although this is founded on a rather dubious legal basis. 95This prerogative belongs to the duchy in the case of gold and silver mines situated in the duchy. 96It is not of great value and a previous article has argued that the prerogative, anyway, should be abolished; 97  High Sheriff.The first duchy charter of 1337 declares that the shrievalty of Cornwall (ie. the right to appoint the sheriff in Cornwall) is vested in the Duke. 98Today, the high sheriff of Cornwall is appointed by the Duke.When there is none, the duchy Council sits under the trusteeship of the sovereign and, as duchy trustee, the sovereign appoints the high sheriff; The system for reporting and disposal [of wreck] has in fact largely fallen into disuse.For example, just 25 items of wreck were reported in 1990, of which 21 had no value and were disposed of immediately by the receiver.The four other cases involved a small pleasure craft broken free from its moorings, a marine engine, a coil of rope and one item from a historic wreck.Although the receiver of wreck service covers modern wreck, in practice, its services are rarely called upon in this respect.Corporate ownership of modern ships, organised salvage facilities and the existence of the coastguard able to coordinate search-and-rescue activities have largely removed the need for receivers of wreck where there are recent casualties.' 89 Halsbury, n 12, vol 12 (1), para 231. 90Ibid, para 235. 91Ibid, paras vol 12(1) 231 et seq.Also, vol 17(2), paras 174 & 613-4.Agreement is reached with the treasury solicitor to prevent the need for two grants when a resident in the duchy dies intestate leaving land outside it.See vol 17(2), para 174. 92Ibid, para 233.See also charter of 18 March, 1337 (reference to escheat) 93 Ibid, paras 232-3.Also, vol 17(2), para 656. 94For the year 2007, the sum was £130,000.Hamilton, n 12, p 78 (the sum from bona vacantia between 1952 -62 was £ 43,820). 95  Attorney General.The duchy has its own attorney general; 99  Duchy Solicitors.The Revenue Solicitor's Act 1828, 100 s 1 contains an exemption for treasury solicitors. 101The reference to 'attornies' is obsolete; such reference is now to a solicitor. 102This exemption is preserved by the Solicitor's Act 1974, s 88(1). 103This exemption would enable a Treasury solicitor to appear before any UK court and argue cases even though he (or she) does not hold a practicing certificate.An amendment to s 88(1) has excluded this in the case of the Crown Prosecution service. 104In practice, it is highly likely that any Treasury solicitor appearing before the UK courts would be a properly qualified solicitor -not least because of concerns about the level of professional competence.Therefore, it is asserted this anomaly should be repealed.As to duchy solicitors, the Stannaries Act 1855, 105 section 31 106 contains a similar exemption in respect of duchy solicitors which, it is asserted, is also unnecessary and should be repealed for the same reasons;  Deeds.The provisions of the Law of Property (Miscellaneous Provisions) Act 1989 relating to the execution of deeds do not apply to the duchy seal.The effect of this is minor since sealing and delivery are required in respect of a duchy deed, as with all deeds.However, a duchy deed does not have to declare on its face that it is a deed;  108 See n 81 (reference to ports in the charter of 1377).The duchy owns the freehold of most of the island and nearly a third of the residential buildings on the island.See duchy website, n 11.In former times harbor dues were levied on all ships in need of anchorage in ports controlled by the duchy.Every ship under 20 tons landing on one of those ports was obliged to hand over a cask, or two if the tonnage was greater.And even the smallest habour was liable for customs dues with one (Portwrinkle) continuing to be charged with all pilchards landed on its quay as late as the 1780s.See Burnett, n 11, pp 18-9 109 R Booth, Prince Charles has been offered a Veto over 12 Government Bills since 2005.The Guardian.30 October, 2011.See also Gollancz, n 59. 110 Halsbury, n 12, vol 14, paras 784 & 785.Para 784 'Where the…duchy of Cornwall is patron of a benefice, or has a share in the patronage, no pastoral scheme or order may apply to that benefice without the consent of the…Duke.'See also duchy website, n 11 and also charter of  Obsolete Privileges.The two charters of 1377, one of 1338 and one of 1333 112 granted other privileges to the Duke, which privileges have long been obsolete (it may be noted that the duchy of Lancaster also had many of these privileges).These comprised: (a) prisage (a duty on imported wine) -abolished in 1809; 113 (b) customs of wines and wool brought into the ports of the duchy -now abolished; 114 (c) profits of the hundred and county courts in Cornwall -the former no longer operate and the profits of the latter the duchy no longer receives; 115 (d) the stannary and coinage in Cornwall and Devon and profits arising therefrom -no coinage in now minted in Cornwall and Devon; 116 (e) fairs and markets; 117 (f) free warren -now abolished; 118 (g) return of writs and summons of the exchequer -abolished in 1535, 119 (h) goods and chattels of all felons and fugitives, tenants of the duchy -now abolished; 120 (i) all judicial fines, forfeitures and amerciaments -now obsolete; 121 (j) escuage of all tenants holding by knights service which they were to pay being assessed in Parliament for their failure of service and absence -this became obsolete by the 14 th century; 122 (k) right of wardship -abolished in 1660 123 as well as reliefs and services of tenants (free and bondsmen) -now abolished; (l) the power to punish, and pardon, criminal offences within the duchy -now obsolete; 124 (m) the right to tolls -now effectively obsolete since few common law tolls presently exist, legislation and contract having supereceded them. 125 conclusion, privileges in relation to royal fish are obsolete and privileges in respect of treasure trove, wreck, bona vacantia, escheat and gold and silver mines are of little benefit to the duchy and would be more efficiently administered, if they revert to the Crown.So too, the right to elect a high sheriff.Exemptions in relation to duchy solicitors and deeds are unnecessary and should be abolished.There is no real need for a separate Attorney-General for the duchy and this could be handled by the Attorney-General (the duchy also has a solicitor).

Privileges of the Duchy -Mining 126 (a) Stannaries Act 1836
Since, at least,1201 -by means of a charter of 19 October 1202 granted by King John (1199-1216) 127 -steward's courts existed in the eight mining districts of Devon and Cornwall, each district being known as a stannary.These were courts of common law.There was also a second stannary institution -the equitable jurisdiction of the Vice Warden of the stannaries. 128 By 1809, the steward's courts had become defunct (the Vice Warden's court being less expensive and more expeditious).Further, the jurisdiction of the Vice Warden's court was never satisfactorily defined (in particular whether it was a court of appeal or of first instance, whether it also exercised common law jurisdiction and whether it applied to metals other than tin); 129  The Stannaries Act 1836, 130 section 6 amalgamated the four Cornish stannary courts into one court under the Vice Warden. 131By sections 4 132 and 7 133 of Act, the common law and equitable jurisdiction of that court was confirmed and extended not just to tin (as before) but also over all other metal mines in Cornwall;  The Stannaries Act 1855, 134 (still extant) confirmed that black lead (plumbago) was a metallic mineral for the purposes of the jurisdiction of the Vice Warden's court and that such jurisdiction also covered mines where there was an admixture of metallic and non-metallic minerals. 135The Act also amalgamated the four Devon stannary courts into the Vice warden's court. 128Pennington, n 126, pp 29-30 (who says it had no foundation in charter or statute).Cf.Charter of 10 April 1305 Edward I (1272-1307), see Pearce, n 126, p 232-3.See also Norden, n 22, p 17. 129 Ibid, ch 1. See also Norden, n 22, p 16 (Vice-warden's court handled appeals). 1306 & 7 Will 4 c 106.It is entitled 'An Act to make provision for the better and more expeditious Administration of Justice in the Stannaries of Cornwall, and for enlarging the jurisdiction and improving the practice and proceedings in the courts of the said stannaries.' See also Halsbury Statutes, n 100, vol 11(2). 131S 6 is entitled 'The courts of law of the stannaries shall be one court held before the Vice Warden, who shall have the same common law jurisdiction as the stewards have had.'It provides 'The courts of law of the respective stannaries heretofore held before the stewards or steward thereof shall be one court for all the stannaries, and shall be held by and before the Vice Warden for the time being, who as judge thereof shall have, exercise, and enjoy the same common law jurisdiction, and the same powers, privileges, and authorities with reference thereto, and shall transact, do, and perform the same duties, matters, and things in relation thereto, as have heretofore been lawfully transacted, done, performed, or to be exercised or enjoyed by the steward for the time being of any of the stannaries.' 132 S 4 is entitled 'Original equitable jurisdiction of Vice Warden confirmed , and extended to matters connected with all metals and metallic minerals in Cornwall in the same way as heretofore over tin'.It provides: 'The original equitable jurisdiction heretofore lawfully exercised by the Vice Warden for the time being shall and may be henceforth exercised by...every...Vice Warden for the time being; and...every...Vice Warden for the time being shall have, exercise, and enjoy the same equitable jurisdiction, and the same power and authority in all matters and things brought before him, so far as relates to the working, managing, conducting, or carrying on any mine worked for any lead, copper, or other metal or metallic mineral within the said county of Cornwall, or to the searching for, working, smelting, or purifying any lead, copper, or other metal or metallic mineral within the said county, in as full and ample a manner as if the same had related to any tin or tin ore, or tin mine, or mine worked for tin, in the said county . ..' 133 S 7 is entitled 'And also similar jurisdiction in matters connected with all metals and metallic minerals in Cornwall.'It provides: 'Such Vice Warden for the time being shall also have, exercise, and enjoy the same common law jurisdiction and the same power and authority in all matters and things which shall be brought before him in any way connected with the working, managing, conducting, or carrying on any mine worked for lead, copper, or any other metal or metallic mineral within the said county of Cornwall, or in any way relating to lead, copper, or any other metal or metallic mineral, or the searching for, working, smelting, or purifying lead, copper, or any other metal or metallic mineral within the said county, in as full and ample a manner as if the same had been connected with or related to any tin or tin ore, or tin mine, or mine worked for tin, in the said county.' 134 18 & 19 Vict c 32 is entitled 'An Act to amend and extend the jurisdiction of the stannary court.' 135 S 1 is entitled 'Mines worked for non-metallic as well as metallic minerals to be within the cognizance of the Stannaries Court'.It provides 'Where any mine or sett within the stannaries shall be worked by the same adventurers not only for metallic minerals within the jurisdiction of the court, but also for non-metallic minerals found in the same mine or sett, or intermixed with metallic minerals, the entire mine and works and products thereof shall be taken to be within the cognizance of the vice-warden, as if the same had wholly consisted of metallic minerals, and the process of the court shall extend to and be exercised over the same, and the machinery and minerals thereon, as in the case of mines of metallic minerals; and the mineral called plumbago or black lead is hereby declared to be a metallic mineral.'Thus, by 1855 (over 150 years ago), the sole stannary court was that of the Vice Warden.However, by 1870 this court was also virtually defunct, having no business. 136 The Stannaries Court (Abolition) Act 1896 137 (still extant) provided for the abolition of the Vice-Warden's court and the transfer of its jurisdiction to the County Courts of Cornwall. 138This was effected by the Stannaries Court (Abolition) Act 1896 SR& O 1896/1106 and the powers of the Vice-Warden (as enlarged by the Acts of 1836 and 1855) 139 were taken over by the county courts of Cornwall, which courts still hold this jurisdiction. 140us, Halsbury states: The court of the Cornish tin miners, known as the Stannaries Court, had jurisdiction both at common law and in equity.The court has ceased to exist and the jurisdiction is now exercisable by the county courts of Cornwall. 141 a result, it is asserted that the Stannaries Acts 1836 and 1855 are spent -the transfer of the jurisdiction of the vice-warden to the county court having occurred more than 110 years ago. 142They can be repealed as well as the Act of 1896, including one section in respect of arbitration. 143In any case, it would seem better for all matters relating to mining to be handled by the high court in modern times, as opposed to the county court, this being a specialized area of law.The position as to the gradual move of all admiralty matters to the high court indicates the merits of this. 144 conclusion, legislation governing the stannary courts may be repealed.

(b) Tin Bounding Customs
Halsbury states: Tin was worked in Cornwall from ancient times.Those engaged in tin mining developed a body of stannary customs which were regulated by their Convocation, and enforced by their own court.There were also statutory provisions relating to the stannaries, but these have largely been repealed as no working tin mines now remain in Cornwall. 145 to tin bounding, Halsbury states: 136 Pennington, n 126, ch 1. 138 s 1(1) stated: 'The court of the Vice Warden of the Stannaries shall cease to exist..and…all jurisdiction and powers of the said court and its officers shall…be transferred to and vested in such of the country courts as the Lord Chancellor may after consulting the Lord Chief Justice, by order direct, and be exercised subject to and in accordance with rules of court for regulating the procedure in country courts.' The ownership of a mine is vested prima facie in the owner of the freehold.This right of ownership is, however, modified by the custom of tin bounding.The custom has fallen into disuse, but it has never been abrogated.Under the custom, if a tin mine lay within waste land or certain enclosed land and was not worked by the surface owner, a tinner could claim and, if various conditions were met, be granted tin bounds.The grant carried the exclusive right to search for and work all tin ore within the bounds, subject to payment of the owner of the soil.Laws passed by the Convocation included detailed provisions as to the rights, duties and liabilities of tin bounders. 146stoms as to tin bounding belongs to another era and they are obsolete today.It is asserted they should be repealed. 147Traditionally, the Duke has a ceremonial role in summoning the Cornish Stannary parliament (the Convocation).However, this parliament has not sat since 1753 148 and it is obsolete.

(c) Mining Rights in Assessionable Manors 149
Halsbury notes that the Duke has mining rights in various assessionable manors: There were in Cornwall 17 assessionable manors originally belonging to the duchy of Cornwall.In those manors certain tenements (known as 'conventionary tenements') were held by way of leases which were perpetually renewable every seven years at the Accession Court, 150 and therefore were in many ways similar to copyhold.Because they were in law leases 151 the custom that possession of the minerals was in the tenant did not apply and therefore the Duke…and his licensees were entitled to get the minerals without the consent of the tenant.Six of the manors 152 were sold for the redemption of land tax reserving mines and metallic minerals.The so-called Assessionable Manors Act 153 was passed to enfranchise the conventionary tenements and to lay down a code for the working of minerals. 154The code provides different rules for the sold manors (mines and metallic minerals) and the unsold ones 155 (mines, minerals, stone and substrata). 156Commissioners were appointed to make awards under the Act; and their award is a record of title and establishes the extent of the duchy mineral rights within those manors. 157e right of the Duke to mine is laid down in the Assessionable Manors Act 1844 (also called the Duchy of Cornwall (No 2) Act 1844) s 53 of which provides that: possessions…but without prejudice to the estates or rights (if any) of any of the present lessees of the Duke of Cornwall therein. 159rther, the Duke has the right to search for, and work, mines in the assessionable manors: Subject to certain restrictions as to parks, pleasure grounds and dwelling houses and their curtilages, and to provisions as to compensation, notice, and security for damage, the Duke…and his lessees, and all persons authorised by him, and his or their agents and workmen, may enter on all land comprised in any of the assessionable manors in which any mines, minerals, stone or substrata belong to the Duke, and search, dig for, open and work the mines and get, carry away and dispose of the minerals, stone or substrata, and, in so far as is necessary or convenient for working those mines and getting, washing, dressing, rendering merchantable, carrying away and disposing of the minerals, stone or substrata, may erect buildings, steam and other engines, machinery and things, sink and make pits, shafts, levels, adits, air holes, tram and other roads and other works, take stone, lime and slate for those buildings and works, take, use and divert water, take and use room for ore and rubbish and other things, and do other acts and things upon, under, in and about the land.Although the surface owner is compelled to permit his land to bear these burdens and to be used for these purposes, he is not divested of his title in favour of the Duke. 160though the Duke possesses these mining rights, this is anomalous since he does not possess such rights generally.Further, tin and copper mining (as well as for other metals) no longer occurs in respect of these unsold assessionable manors and is very unlikely to occur in the future.It is asserted that such rights should be abolished. 161Finally, it may be noted that the Duke has a right to sell 162 and lease mines. 163 respect of the duchy, it is asserted that legislation relating to the stannary courts should be repealed.Also, that stannary customs (being obsolete) as well as mining rights in respect of unsold assessionable manors should be abolished.The general law on mining should prevail.

Privileges of the Duchy -Right to the Foreshore 164
Generally, the Crown is owner of the foreshore. 165The Duke owns the freehold of about 3/5ths of the Cornish foreshore and 'fundus' (bed) of various navigable rivers.Halsbury states: The Crown's prima facie title no longer holds good in the case of the foreshore on the coast of Cornwall because, by a statute based on a charter of Edward III [charter of 1337], the Crown's rights to the foreshores in Cornwall were vested in the Duke of Cornwall, except where they belong to a subject. 166The rights to the foreshore as between the Crown and the duchy of Cornwall are now regulated by statute. 167e statute in question was the Cornwall Submarine Mines Act 1858. 168 The charter of 1377 (as interpreted by this Act) was held -in Penryn Corpn v Holm (1877) 169 -to have passed the rights of the Crown in all the Cornish foreshore to the duchy although -in fact -at the time of the charter the Crown had already parted with its rights to wreck on parts of this coast; 170  This proposition is dubious in that the charter of 1377 did not expressly pass the foreshore and, in a previous case, Dickens v Shaw (1823) 171 it was held that a grant of wreck was insufficient to pass the foreshore.172 Be that as it may, as to duchy rights to the foreshore and tidal rivers, Halsbury states: As between the monarch in right of the Crown and the Duke…in right of the duchy of Cornwall, all mines and minerals lying under the seashore between the high and low water marks within the county of Cornwall and under estuaries and tidal rivers and other places (below high water mark), even below low water mark, being in and part of the county (except mines and minerals in or under land below high water mark which is part and parcel of any manor belonging to the monarch in right of the Crown), were vested in the Duke in right of the duchy by the Cornwall Submarine Mines Act 1858.Under that Act mines and minerals lying below low water mark under the open sea adjacent to, but not being part of, the county of Cornwall remained vested in the monarch in right of the Crown as part of the soil and territorial possessions of the Crown. 173e Cornwall Submarine Mines Act 1858 also provides that the sovereign and all persons entitled in right of the Crown (including his or their lessees or tenants) to (or to the management of) any of the mines and minerals lying below low water mark under the open sea adjacent to (but not being part of) the county of Cornwall, may take or use (or pass through) over or under any land of the duchy within the county for certain specified purposes (to sink pits etc) 174 on giving notice to the Duke. 175compensation is payable to the duchy. 176

Financial Control of the Duchy (a) Transactions Relating to Land
The Treasury deals with relations between the duchy and the Government.The sanction and approval of two or more Treasury Commissioners is required before various powers conferred by the Duchy of Cornwall Management Act 1863 can legally be exercised in respect of:  sales, disposals, charges or arrangements by way of compromise of, upon or concerning duchy possessions;  re-purchases, or redemptions of an annual sum reserved or made payable on any such sale, disposal or enfranchisement;  purchases -except where the consideration does not exceed a specified sum;  the application of capital money for improvements. 177y transaction affecting duchy property which would not otherwise be authorized may be entered into if the Treasury has authorized it on application by (or on behalf of) the Duke. 178The Treasury may so authorize a transaction if satisfied that the transaction will be conducive to the good management of the duchy.Where a Crown in the foreshore of the county of Cornwall and not merely the foreshore attached to the manors granted by the charter). 170Halsbury, n 12, vol 12(1), para 247, n 1. 171 1 LJOSKB 122. 172Halsbury, n 12, vol 12(1), para 247, n 1. 173 Ibid, para 268. 174This is in order to make or sink any pits, shafts, drifts, levels, drains, watercourses, pools or embankments; and to make, lay, place, use and repair any spoil banks, roads, ways, bridges and banks; and to make, erect and repair any lodges, sheds, steam and other engines, buildings, works, and machinery in, under, upon, through, over or along the land; and to do all other acts necessary or convenient for working, searching for, digging, raising or carrying away, dressing or making merchantable the mines and minerals.See Cornwall Submarine Mines Act 1858, s 3. Also, Halsbury, n 12, vol 12(1), para 269. 175Ibid, para 269.See also s 3 which is entitled 'Her Majesty and Her Lessees to have Liberty to work such Minerals through the Lands of the Duchy.'It provides that: 'It shall be lawful… for her majesty, her heirs and successors, and all and every persons and person who may for the time being be entitled in right of the Crown to or to the management of any of the said mines and minerals lying below low-water mark under the open sea, adjacent to but not being part of the county of Cornwall aforesaid, and for her and their lessees or tenants, when and so often and so long as may be necessary for the purposes herein-after expressed, to take or use or to pass through, over, or under any lands for the time being parcel of the soil and territorial possessions of the said duchy within the said county, and which lands shall be either in the occupation of tenants under leases or agreements made subsequently to the state of this Act, or in the occupation of the Duke of Cornwall for the time being. 176See s 5. transaction affects land belonging to the duchy, the Treasury must also consider the effect it would have on persons living on (or in the vicinity of) the land. 179 Alienating land.Subject to Treasury consent, the Duke may dispose by way of absolute sale or disposition for a limited period to any person of any part of the possessions of the duchy, subject to any reservations, exceptions and restrictions. 180Money received in respect of sales and disposals may be laid out in annuities or other authorized investments; 181  Charges.Subject to prior Treasury authorization, duchy property may be charged, in respect of any loan made to the Duke for the purpose of exercising his power to purchase land, or for financing the permanent improvement of the possessions of the duchy, 182 with payment of the following sums: (a) the loan principal; (b) interest; (c) any other money due under it; (d) costs of and incidental to it.Treasury authorization may be given for a particular charge (or for charges of a particular description) with or without any condition or restriction, as it may think fit; 183  Leases.The Duke has full powers of leasing providing that the transaction is for full value.Any other transaction (including a lease for a premium) which exceeds the limit set by the Treasury, needs the latter's consent; 184  Purchase.With the prior consent of two or more Treasury commissioners (or without such consent where the consideration does not exceed a specified sum) the Duke may purchase any manors, lordships, advowsons, messuages, land, mines, minerals, tenements or hereditaments in England in fee simple or for a term of years in any land in England or Wales (including a term in reversion) or any tenements of inheritance or any rents, pensions, annuities, rights of common or mining or other charges or rights.The power to purchase extends to leasehold interests either in possession of the duchy or in other property.The property so purchased must be conveyed, released, or surrendered to the Duke in the form provided (or in any more convenient form) and, where not extinguished by the conveyance, release or surrender, it becomes part and parcel of the possessions of the duchy, and subject to the same limitations, provisions, powers and authorities in every respect; 185  Grants.Subject to certain restrictions re extent and value, the Duke may make grants out of the land and possessions of the duchy for the purpose of buildings suitable for the use as: a church, chapel, school for the education of the poor or a cemetery.Other gifts may be made with Treasury consent; 186  Exchanges of Land.With regard to any exchange affecting the possessions of the duchy the powers under the Inclosure Acts for effecting exchanges of land are deemed and construed to authorize a dealing, for the purpose of the exchange, with mines and minerals and rights in respect of mines and minerals, either with (or without) any dealing with the ownership of the surface. 187Such exchanges in modern times would be rare.

126
See generally, T Pearce, The Laws and Customs of the Stannaries in the Counties of Devon and Cornwall (London, 1725), RR Pennington, Stannary Law (David & Charles, Newton Abbot, 1973) and GR Lewis, The Stannaries (Boston, Houghton and Mifflin, 1924).See also Coke, n 8, vol 4, pp 228-37.See also J Halcomb, Report of the Trials and Subsequent Proceedings in the Causes of Rowe v Grenfell, Rowe v Brenton and Another and Doe (Dem Carthew) v Brenton (relative to the claims made by the lessees of the Duke of Cornwall to the copper mines within the Duchy lands; and involving also the question of title to the lands and estates of the Tenants)(London, J Butterworth, 1826).See also Doddridge, n 25, p 92 et seq. 127The charter of King John is reproduced in HT De La Beche, Report on the Geology of Cornwall, Devon and West Somerset (London, Longman, 1839).See also Charter of Liberties to the Tinners of Cornwall (1305), Charter of Confirmation to the Tinners of Cornwall (1402) and Charter of Pardon to the Tinners of Cornwall (1508).For the texts of these, see Wikipedia (Royal Charters Applying to Cornwall), citing sources.Also, Manning & Ryland, n 20, pp 493-5.

Legal Nature of the Estate
Norden, n 22, R Carew, Survey of Cornwall (1630, written in 1602) and Doddridge, n 25.41Hellestone, Bewingtowe and Pennehyle, being ancient demesne.42Cf.Doddridge, n 25, p 78 'This territory was anciently reputed a dukedom; but a little before, and also after the Norman Conquest, it The Law of the Manor (2 nd ed, 2011), p 376.61Charter of 17 March 1337, 'So that from the same duchy they may at no time be in anywise separated, nor in any manner soever given or granted by us, or our heirs, to any other person or persons than to the Dukes of the said place.' Halsbury, n 12, vol 12(1), para 319 'Under the original charter [of 1377] of the duchy of Cornwall the land and possessions of the duchy are inalienable from it, and sales and other dispositions by the duchy of Cornwall or the monarch must therefore be made under the express powers conferred by statute; otherwise they will be invalid against future Dukes of Cornwall'.See also the Duchy of Cornwall Management Act 1863, Preamble ('Whereas by the 56Prince's Case (1606) (see n 10) at 27a.57At 27b 'In anno 22 Ed 4 ex rot'Parliement [ie.1483], in the said long exchange between the king and the Earl of Huntingdon, there the prince is adjudged to be seised of the duchy of Cornwall in fee simple; and so it was unanimously resolved by the Lord Chancellor and the said justices, that the prince hath a fee simple by descent, in the honour and possessions of the said duchy.' 58 See n 11. 59 J Kirkthope, The Duchy of Cornwall -A very Peculiar 'Private Estate'.Cornish World(Feb-March, 2009).See also D Gollancz, Prince Charles's Legislation veto shows the Duchy is no ordinary Private Estate.Guardian, 30 October 2011.60Forvariousmeanings of 'estate' see Jessel, original constitution of the duchy of Cornwall the possessions thereof were so settled and limited that they should at no time be in anywise separated or alienated therefrom').See also Brown, n 4, p 255 'the possessions are so annexed to the duchy that they cannot be disannexed, but by act of parliament.' See also Concanen, n 20, pp 34-5 (speech of Attorney-General), 'the Duke cannot alienate as against the Crown, nor can the Crown alienate as against the Duke…the fee is always in the Crown, and when the temporary existence of a Duke of Cornwall takes it out of the Crown, he takes only a freehold interest, and if he dies before his father, his interest ceases, but in the Crown always remains the fee.'62Halsbury, n 12, vol 12(1), para 320.63Brown, n 4, p 253.Also 'The estate of the duchy of Cornwall is of a very peculiar nature; there is nothing like it existing in the country.' All the property of the Crown is held for public purposes, and is Crown property, except that which the individual sovereign has retained a right to deal with in his private and personal capacity; it is public property which the Crown administers for the maintenance of the state.'Seealsop316.See also the affirmations of Lord Brougham, LC in 1837 and Sir Charles Dilke in Parliament on 18 March 1872 that the duchies of Cornwall and Lancaster are public and not private property, quoted in Hamilton, n 64, p 88.69Duchy website, n 11, 'The Prince of Wales is not entitled to the proceeds or profit on the sale of assets, and only receives the annual income which they generate, which is voluntarily subject to income tax.'70TheNational Archives LO 3/467.Duchy of Cornwall -Land Tax and Vaulation 1913.See Hamilton, n 64, p 217 (which contains the text of an opinion of the law officers of 18 August 1913 Halsbury, n 12, vol 12(1), para 278 'The Crown Estate comprises the lands and other rights…which the monarch enjoys in her political capacity in right of the Crown and which are now under the management of the Crown Estate Commissioners.' 67 See n 1. 68 Brown, n 4, p 240.He also states ' See GS McBain, Modernising the Monarchy in Legal Terms:Part 2, (2011) 22 King's LJ, pp 100-3.The dubious legal basis is contained in the argument of counsel for the Crown in the Case of the Mines (1567) 1 Plowd 310, 316 et seq (75 ER 472) viz (a) gold and silver are excellent and the sovereign is entitled to excellent things; (b) the sovereign requires gold and silver to fund an army, in order to protect the country; (c) the sovereign requires gold and silver for coinage; (d) if a subject has gold and silver he could surpass the sovereign in wealth.However, it should be noted that the judges in this case did not endorse, as such, any of these propositions.96Seegenerally,Halsbury,n12,vol 12(1), para s 66 & 218-20.See also Norden, n 22, p 9.97See article referred to in n 94.98Halsbury, n 12, vol 42, para 1105 'The shrievalty of the county of Cornwall is annexed to the duchy of Cornwall and the appointment of a high sheriff is made by the Prince of Wales as Duke of Cornwall or by the monarch in the Duke's name during his minority and is determinable on his attaining the age of 18.' See also Doddridge, n 25, p 90 and Norden, n 22, p 9. Also Manning & Rylands, n 20, p 475.
107 St Mary's Harbour.This is a private harbor, owned and managed by the duchy as part of the archipelago for the Isles of Scilly; 108  Consent to Bills.In 2005, the Guardian newspaper reported that the Duke of Cornwall had been asked to give his consent to draft Bills on matters ranging from town planning to gambling because it could affect his private interests.109Consentis not a legal requirement;  Church of England.The Duke has the right to present clerical livings (ie. to appoint priests) in the duchy; Norden, writing c 1600, asserted that the Duke has a general power to tax. 111 However, this is almost certainly mistaken; Nothing in this Act shall prejudice or affect any rights or privileges of the solicitor to the Treasury, any other public department, the Church Commissioners or the Duchy of Cornwall, or require any such officer or any clerk or officer appointed to act for him to be admitted or enrolled or to hold a practicing certificate in any case where it would not have been necessary for him to be admitted or enrolled or to hold such a certificate if this Act had not been made.' 104 Section 88 (1A) 'The exemption from the requirement to hold a practicing certificate conferred by subsection (1) above shall not apply to solicitors who are Crown Prosecutors.' 105 It bears the headnote 'Any person appointed to act as solicitor for the Duchy of Cornwall may practice as such in all courts.'See also Halsbury's Statutes, n 100, vol 11 (2). 106It provides: 'Whenever any person shall be appointed by his Royal Highness the Prince of Wales, or other personage for the time being entitled to the possessions of the Duchy of Cornwall, to act as attorney or solicitor in the affairs of the said Duchy, it shall be lawful for such person to act and practise as such attorney or solicitor or in such affairs in all and every court, jurisdiction, and place in any and every part of the [UK], any statute, order, rule, usage, or custom relating to attornies or solicitors, or the admission, inrolment, or practice of attornies or solicitors, to the contrary notwithstanding.(italics supplied).
110 Power toTax.99 See n 74.1009 Geo 4 c 25.It is entitled 'An Act to authorize the appointment of persons to act as solicitors and attornies on behalf of his majesty in any court or jurisdiction in revenue matters.' S 1 bears the headnote 'Persons appointed to be solicitors or attornies on behalf of his Majesty, under the orders of the Treasury or other revenue departments etc may act as such in all courts or jurisdictions in the United Kingdom.' See also Halsbury, Statutes of England and Wales (4 th ed) , n 12, vol 11 (2). 101henever any person has been, or is, or shall be appointed to be solicitor or attorney on behalf of his majesty, under the orders and directions of the commissioners of the Treasury, customs, excise, or stamps, or under the orders and directions of any commissioners or other persons or person having the management of any other branch of his majesty's revenue, for the time being, it is and shall and may be lawful for such person to act and practice as such solicitor or attorney under such orders and directions in all and every court and courts, jurisdiction and jurisdictions, place and places, in any and every part of the [UK]; anything in any Act of Parliament, or in any order or rule of any court of justice, or any law, usage, or custom in force in any part of the [UK], relating to solicitors or attornies, or to the admission or practice of such solicitors or attornies, to the contrary in anywise notwithstanding.(italicssupplied).102Solicitor'sAct 1974, s 89(6).See also Halsbury's Statutes, n 100, vol 11 (2).103 viz '