Treaty right of aliens in Paraguay.

Russian laws on aliens.

are Dutchmen. Aliens are those who are not included in the above, or those who have lost the character of Dutchmen. Foreigners obtain the same rights as Dutchmen, when, by the authority of the king, they have established their domicile in the kingdom, and exhibited their authority to the provincial government, and when, after having established their domicile in a province of the kingdom, and remained there six years, they have declared to the provincial government that they have so resided in it and that they intend to establish themselves in the kingdom (a).

Paraguay. By the treaty of commerce of 1853, reciprocity of the right of trading was established between the United Kingdom and Paraguay. Although this Treaty is virtually expired, the same rights are continued to British subjects in Paraguay by an official declaration of the Paraguayan Govern

ment.

Russia. Foreigners may enter all the guilds of merchants in the same manner as the natives of the empire, and enjoy all the rights which such guilds bestow on Russian merchants. The houses and warehouses of foreigners, and the lands which are connected with them, are under the protection of the general laws. No search or perquisition can be made in their residences, nor any inspection of their books of accounts, except according to the rules in force as regards Russian subjects. Foreigners may acquire by purchase or inheritance, legacy, donation, or concession from the Crown, all kinds of property movable or immovable, with the exception, nevertheless, of those over which Russian hereditary nobles or foreigners have obtained previous rights. Foreigners, with the exception of Jews, may be agents for occupied estates if they have the procuration of the proprietors to that effect. They are also allowed to farm real property, and every other kind of property, inhabited or not, by conforming themselves to the conditions imposed on the natives of the empire. Foreign Jews, known by their social position, and by the vast extent of their commercial operations, arriving from abroad may, according to established regulations, and by especial authority, given annually by the Ministers of Finance, Interior and Foreign Affairs, trade in the empire, and establish banking houses therein, by obtaining a trading patent

(a) Dutch Code, §§ 5-7.

of the second guild. Such Jews are also permitted to establish factories, and to purchase and rent land according to the regulations of the present ukase. The commercial rights of the Asiatics are determined by Art. 227-233, of the Regulations of Commerce, Vol. XI. of the Body of Law (a).

Spain. Foreigners who have obtained their naturalisation or who are domiciled in Spain, according to the laws of the country, may freely engage in trade with the same rights and under the same obligations as the natives. Foreigners not naturalised, and not authorised to establish their legal domicile, can only engage in trade in the Spanish territory according to the existing regulations, and the treaties in force with their respective Governments. Where there are no special regulations they will enjoy the same rights and franchises as Spanish merchants enjoy inthe states to which they respectively, belong (b).

Rights of Spain.

aliens in

SECTION VIII.

DUTIES OF MERCHANTS-REGISTRATION.

BRITISH LAW.

There is no general registry of merchants in the United Kingdom. Registration is only required in the case of jointstock banking companies and other companies, particulars of which will be given under these respective heads,

FOREIGN LAWS.

No registra

tion of mer

chants in the United Kingdom.

of merchants

Germany.-A registry of trade is established in connection Registration with every commercial court, where all matters required by the in Germany. code to be registered are to be entered. The register is public, and the inspection is allowed at the usual hours. An authenticated copy of any item entered may be procured by the payment of certain fees. Whatever is entered in the register of commerce is also made public by one or more newspapers, and every commercial court fixes, every year, the newspapers to be used for

the purpose (c).

Brazil. No one is deemed a merchant able to enjoy the Matriculation necessary for protection of the law in favour of trade unless he is matricu- trading.

(a) Russian Code, §§ 291-293, and Edict of 1857.

(b) Spanish Code, §§ 18-20.

(c) German Code, §§ 12-14.

Matriculation necessary.

Conditions for registration.

lated in the tribunal of commerce of the empire, and unless he makes of trading his habitual profession. The petition for matriculation must contain the name and address of the petitioner, and if it be a partnership, the names of the individuals who compose the firm, and the locality or domicile of the establishment. If any minor or married woman is to be united to the firm, his or her civil capacity must be stated. When the tribunal finds that the firm has legal capacity to contract and to have public credit, it will order the matriculation, and communicate the same to all the tribunals of commerce, and advertise it in the journals. The merchants who obtain a matriculation from a junta of commerce are bound to register the same in the tribunals of their domicile within four months. Every alteration which any merchant or partnership may make in his business must be entered in the matriculation within the same time, and must be alike published. The effective exercise of trade is understood to have a legal commencement from the date of publication of the matriculation (a).

Buenos Ayres.-That his operations and acts of trade may be regulated by commercial law, the trader must be matriculated in the tribunal of commerce of his domicile. The matriculation of the merchant is made at the registry of trade upon a petition containing his name, condition, and nationality, and if in partnership, the names of the partners and of the firm, the nature of the trade, the place or domicile of the establishment, and the names of the gerant or agent at the head of the establishment. The inscription in the register will be made gratuitously by the tribunal of commerce, provided it may not have reason to doubt whether the petitioner will enjoy the credit which a merchant of his class should have. The tribunal will refuse matriculation if the petitioner has no legal capacity to engage in trade. Every alteration made in the state of the firm must be brought to the knowledge of the tribunal of commerce, with the same formalities and solemnity.

Portugal. Every person has the right to engage in trade, but he must be inscribed on a special register at the tribunal of commerce of his domicile. The inscription states the name and firm of the merchant, and the nature of his operations. It is conceded, after an inquiry, that the applicant enjoys credit

(a) Brazilian Code, § 10.

and reputation. The applicant has the right to appeal should the registration be refused (a).

Spain.-A person who wishes to trade must have his name inscribed in the registry of merchants. If the inscription is refused by the syndic, he may appeal first to the ayuntamiento, and next to the intendent of the province. Without a registration no one can trade (b).

entrusted with

Switzerland. In the canton of Lucerne, the merchants Registration must be inscribed on a public register. This register is in the Chamber of hands of the Chamber of Commerce, which receives a fee for Commerce. every inscription. The merchant must be registered within a month after he has commenced business. No one can trade unless he is registered. The register is public, and every one may inspect it by paying a small fee. A page of the register is devoted to each merchant, and it contains-1st, the signature of the merchant, or of those who have the power to sign for the firm; 2nd, a statement whether the merchant trades on his own account, or on account of others, and if he be in partnership; 3rd, when there is a partnership, the names of the responsible partners, and the names of the commanditaires, with the sums of their shares. Every mercantile house must send a copy of his circular to the Chamber of Commerce. The retirement of a registered partner, or of a commanditaire, must be published six months, or one year, before the dissolution of the partnership, so that the creditors may secure their rights during its existence. Unless so published, the retirement of the partner or commanditaire is deemed to have had no effect (c). In the cantons of St. Gall and Bâle similar laws exist on the registration of merchants.

SECTION IX.

BOOK-KEEPING.

BRITISH LAW.

ber and kinds of books to be kept. But their re

There is no specific law in this country requiring merchants No law preto keep certain number and kinds of books, yet it is incumbent upon them to keep correct books and accounts having regard to the requirements of the bankrupt law. If books are not satis(a) Portuguese Code, §§ 8-13. (b) Spanish Code, § 13.

(c) Law of Lucerne, 11 October, 1832.

gularity indispensable in case of bankruptcy.

Not keeping or concealing books.

Entries may

dence.

factorily kept and balanced from time to time, if the accounts in the ledger are not entered continuously, according to their priority, and without any intervening blank leaves, and if the cash-book is not properly kept, in either case a good ground would be afforded for the refusal of the certificate (a).

If the bankrupt, during his trading, wilfully, and with intent to conceal the true state of his affairs, have omitted to keep proper books of account, or kept his books imperfectly, carelessly, and negligently; or if, with intent to defraud his creditors, he have destroyed, altered, or falsified any book or writing, or made any false or fraudulent entries, in any such cases there would be a misdemeanour subjecting the party to imprisonment for any term not exceeding three years (b).

An entry in commercial books of accounts may be put in be put in evi- evidence, after the death of the party, if made contemporaneously with the fact which it narrates, and in the usual routine of business, by a person whose duty it was to make the whole of it, who was himself personally acquainted with the fact, and who had no interest in stating an untruth (c). But entries made by a living tradesman in his book are not received in evidence, for no man is allowed to manufacture evidence for himself; yet a tradesman may appear as a witness, and use his books to refresh his memory; and they are always available as indicative evidence, or evidence not itself receivable, but indicative of better (d).

Court may re

ceive books in evidence.

The Court of Chancery is empowered, when they shall think fit so to do, to direct that in taking accounts the books of accounts in which the accounts required to be taken have been kept, or any of them, shall be taken as prima facie evidence of the truth of the matter therein contained, with liberty to the parties interested to take such objections thereto as they may be advised (e).

In Scotland, books of merchants, if kept with reasonable degree of regularity, so as to be satisfactory to the Courts, may be received in evidence, the party being allowed to give his own oath of sup

(a) Re Smart, 1 Fon. B, 14; Re Tracey, 1 Fon. 13; Ex parte Carter, 1 Fon. B. 83; Re Sparrow, Ibid. 69.

(b) 12 & 13 Vict. c. 106, s. 251; 24 & 25 Vict. c. 134, s. 159.

(c) Taylor on Evidence, vol. i. p.

560; Smith's Leading Cases, vol. i. p. 236. Price v. The Earl of Torrington; 1 Salk. 285; Best, Principles of Evidence, 3rd ed. p. 617.

(d) Ibid.

(e) 15 & 16 Vict. c. 86, s. 54.