Guaranty,  to  a  banker  of  moneys  that  may  at  any  time  become  due,  by  a  firm,
is  not  a  continuing  guaranty  at  common  law,  or  under  1 9  &  20  Vict.  c.  97,  s.  4,
if  the  members  of  the  firm  change.  Backhouse  v.  Hall,  cxviii.  507  :  6  B.  &  S.
507.
TAX.
Sweets  or  made  wines  are  not  excisable  liquors  within  the  meaning  of  9  Geo.
4,  c.  61,  s.  18.     Regina  v.  Lancashire,  xc.  839 ;  7  E.  &  B.  839.
Land  tax  on  bridge  tolls  not  a  parochial  rate  or  assessment.  Waterloo  Bridge
Co.  v.  Cull,  cii.  213 ;  1  E.  &  E.  213.
An  inaccuracy  in  the  assessment,  being  false  description  added  to  true  descrip-
tion, works  no  prejudice.     Ibid.
The  assessment  good  though  assessors  improperly  qualified.     Ibid.
For  the  purposes  of  this  tax  the  bed  of  a  river,  as  far  as  the  middle,  belongs  to
the  parish  on  the  adjacent  shore.     Ibid.
An  agreement  for  an  increased  rent  in  the  event  of  an  imposition  of  a  tax,  is
not  prohibited  by  5  &  6  Vict.  c.  35.     Colbron  v.  Travers,  civ.  181 ;  12  C.  B.  N.
5.  181.
Prohibition  against  deduction  of  income  tax,  in  5  &  6  Vict.  c.  35,  s.  113,  not
applicable  to  devise  of  rent  charged  on  land  of  testator.  Festing  v.  Taylor,  cxiii.
235 ;  3  B.  &  S.  235  ;  reversing  s.  c.  in  Q.  B.,  Ibid.  217.
TELEGRAPH.    TENANCY  IN  COMMON.    TENDER.  443


TELEGRAPH.
Condition  that  company  is  not  responsible  for  mistakes  in  transmission  of  un-
repealed messages,  is  reasonable,  under  Electric  Tel.  Co.'s  Act,  1853, 16  &  17
Vict.  203.     MacAndrew  ».  Electric  Tel.  Co.,  lxxxiv.  3  ;  17  C.  B.  3.
