In selecting a system for a law office, care should be taken to select one which is not too complicated. A system which might be very necessary in a large business office may be too cumbersome for a lawyer's office. The less there is of minute detail the better, provided always there is sufficient detail to insure immediate access to what is wanted.

Another very important detail of a law office is the handling of the finances; and this applies not only to the lawyer's personal and office expenses, but also to the moneys belonging to clients and to estates.

The lawyer should endeavour to keep out of debt, and not to contract financial obligations which he cannot reasonably expect to meet as they mature. A reputation of paying his bills is a valuable asset to a lawyer.

All moneys received by a lawyer in a trust capacity should be kept separate from his own funds, and he should never allow his necessities to tempt him to tamper with such funds in the slightest particular, or to use them for his own

purposes.

General collections should be deposited in a bank separate from his other account, and the funds of estates should be kept each in a separate account; for example, John Doe, as administrator, executor, or trustee of the estate of Richard Doe, or if acting as agent, attorney in fact, or trustee for an individual, the account should be opened with the proper designation, for example, John Doe, as attorney, agent, or trustee of Richard Roe.

By strictly adhering to this practice, confusion of accounts will be avoided; and in the event of the death of the attorney, the several funds for which he was responsible will be intact, thus avoiding serious complications in settling his estate, as well as possible loss to his bondsmen.

A Chicago lawyer once remarked during a heated discussion of the terms of a ninety-nine year lease, that he wanted to so conduct the matter that there would be no irate client dancing on his grave. Perhaps this is not a very elegant way of putting it, but it illustrates very forcibly the duty of a lawyer, not only to himself, but to his clients; that is, that he should so manage his affairs and the affairs of his clients that no act of his, either of commission or omission, will arise to sully his good name after he

is gone.

Making and retaining clients is an art which must be cultivated and perfected in order to insure lasting success, and full details and specifications shewing how to acquire this art and how to apply it have appeared in various legal publications. But when all is said, it will be found that the lawyer must frame up his own specifications and learn the art in his own way, developing it through his own experience. A pleasing personality is always an asset. A reputation for promptness, honesty, and integrity is invaluable, especially when deserved; knowledge of the law and ability to apply this knowledge effectively is also a factor.

The possession of these qualities with a sufficient amount of assurance (but not too much); a well-ordered private as well as public and professional life, with courtesy toward and consideration for those with whom he is brought in contact in business or otherwise, will do much toward building up a desirable clientage.

The art of keeping clients is fully as difficult to acquire as the art of making them, and calls for the exercise of an entirely different set of faculties. A man may go to a lawyer once and never go again; another man may go once and continue doing so for many years. In the first instance, there was some element of attraction missing which it may have been impossible for the lawyer to supply; in the second instance, this element of attraction was present. Possibly the lawyer was wholly unconscious of the fact that he was exercising any influence whatever over the parties. He was probably unaware that something in his manner, or his treatment, or his own personality, was repelling one client or making an unfavourable impression upon him; and he may have been equally ignorant of the fact that, in the case of the other client, he was creating a favourable impression, or the reason for it. Now if the lawyer will study the people who come to his office and endeavour to know their peculiarities, their likes, dislikes, and prejudices, he will be able to avoid saying or doing things which may offend or prejudice them, or, on the other hand, say or do things which will please. A manner which will please one person may displease another; treatment which will make a client of one person may repel some other person. The only way is to treat everyone courteously, and learn to know from association how to treat each individual client.

In the ordinary office the clients will be divided somewhat into classes, i.e., men of large affairs, the average run of business men, retired business men, and men who are not in business, and women; each class requiring different treatment. The man of large affairs will resent familiarity, while he will have contempt for cringing to his wealth or power, though he may have a certain amount of vanity which may be successfully appealed to.

The ordinary run of business men are inclined to be respectful, and they will be grateful for a little unbending upon the part of their legal adviser; but too much familiarity upon his part will cause the loss of respect.

Women, and men who are not in business and who have a limited knowledge of business methods, require careful treatment. To them, going to a lawyer's office is a solemn occasion, and the business which makes the visit necessary is, in their estimation, of the greatest importance. They doubtless have made many inquiries about the lawyer upon whom they propose to confer the favour of a call, and have more or less doubt as to whether he is fully capable of handling their business in the proper manner, and whether his charges will be reasonable. With people of this class great patience and tact is necessary. Their fears must be dispelled and their confidence secured. To them, their troubles are very real and the importance of their case very great. To treat them as though their matters are unimportant will be fatal to any prospect of securing them as clients; and a young lawyer can have no better or helpful friends than clients of this class, if he can please them and gain their confidence.

In this connection it should be remembered that to advise intelligently one should be a good listener. Advice given without knowledge of all the facts may lead to serious results.

Clients as a rule are anxious to tell all the details of their troubles, many of which may be unimportant; but usually the easiest way to get at the facts is to let them talk. It makes them feel better, and they will think more of the lawyer if he lets them go on, than they would if he cut them. short. Even then it may be necessary to question the client closely as to details which to him may seem to be of no importance, or as having no bearing on the case, but which

may really be of very great value in enabling the lawyer to form a correct opinion.

Young lawyers are somewhat diffident about examining authorities in the presence of clients; they feel that by so doing they appear to be ignorant of the law applicable to the case and will lose the confidence of the client. This is a mistake. An opinion should never be given without a clear understanding of the law applicable to the facts under consideration. There should be no hesitation about consulting authorities in presence of the client if by so doing the questions involved can be settled at once. If more extended research is required the client should be so advised and the opinion given later.

The lawyer should be the dictator as regards the bringing of suits or the course of procedure to be followed in matters placed in his hands. He should not be obstinate simply to have his own way, but he should in every case determine, after careful consideration, what course should be pursued in a given case, and then follow that course, unless he becomes convinced that some other course is better. He should not permit himself to be forced into commencing legal proceedings in cases where the facts do not warrant his so doing, even though his client insists upon it. He should not allow himself to be used as an instrument of malicious oppression, extortion, or blackmail. His first and paramount duty is to himself, and he has the right to decline any case which does not appear to be founded on right and justice, or the object of which appears to be the use of the Courts and their machinery for improper purposes, or which will tend to injure his reputation.

A lawyer should never slight his work. He should do his best in all cases and under all circumstances. He should never commence an action until he is sure which is the best form of action to be adopted. He should be sure. that every step is properly taken and at the right time, that the proper parties are joined, and that his pleadings are correct as to form and scope. He should never go into Court without full preparation.

In the office he should see that everything is properly done. That his correspondence is kept up promptly, that every legal instrument is properly drafted and executed; that contracts, wills, and other instruments fully and clearly express the terms, conditions, and intentions of the parties,

so that no necessity will ever arise for a judicial interpretation of the instrument to ascertain its meaning, scope, or effect. He should see that his office is kept neat and orderly, and that his employees are neat, orderly, and polite to clients. He should see that his books of account and records are as accurately kept as those of a well-ordered business establishment. He should make promptness and despatch the rule of his office, and not tolerate procrastination or delay. He should keep his appointments to the minute, and never make an appointment which he is not able to meet, nor make a promise which he is not reasonably sure he will be able to fulfil.

In his dealings with the Courts his duty demands the strictest honesty and good faith. His intercourse with his brethren of the Bar should be governed by considerations of mutual forbearance, accommodation, and fairness.

His duty to the public demands that he should be a good citizen, always ready to lend his aid in promoting everything which will tend to the maintenance of good government and the correction of existing evils.

His private as well as his public and professional life should be above reproach.

THE TAXATION OF LAND VALUES.

BY LOUIS F. POST.

One of the methods of raising public revenues is by land value taxation.

Land value taxation is any tax levied on landowners in proportion to the value of their land, irrespective of its improvements.

In most countries land value taxes are familiar enough in connection with other taxes. This is so in the United States, where real estate taxes are (a) in part taxes according to the value of improvements, and (b) in part taxes according to the value of land.

Land value taxation may thus supply (a) a greater or less proportion of the public revenues, the rest being obtained from taxes on improvements, personal property, incomes,