15 NOVEMBER 1856, Page 12

THE ENTERTAINING PARTNER.

Lestanmwat are the ways of the Law Courts; they will give a passive sanction to the most surprising licences, and will call to strict account men who are merely unfortunate. The enterprises of the brothers Benjamin and Mark Boyd may have been ani- mated by an over-sanguine disposition, but they appear to come within the legitimate range of business. The partners do not stand accused of having connived at detected fraud, or of having assisted a fraudulent trader after his conduct had been cha- racterized by one of themselves. Mr. Mark Boyd did not spend enormous sums of money in the maintenance of gigs, in support- ing private " establishments," or in subscriptions to religious or charitable bodies ; but he is accused of having been " the enter- taining partner." i This is a new offence, but an old practice. It appears that one member of a firm in the City is sometimes intrusted with the duty of receiving customers and correspondents,_ and he is allowed a handsome awn in his accounts for performing the rites of hospi-

tality. The practice, in fact, is tolerably well known. In some Douses the partners have luncheon at a convenient hour; friends are apt to drop in at that time—possibly:-merchants, travelling partners, capitalists who have money to advance. It is possible too that the entertaining partner may have collateral objeets, other enterprises to promote ; and a stray Member of Parliament may be a catch. Every Englishman feels promptings of hospitality—those who drop in are invited to sit down ; the luncheon grows into an institution ; and the expenses of "the entertaining partner" be- come .proportionately onerous. It is unnecessary to point out the abuse to which the practice may be subservient. It is not, however, the existence of the practice, .but its tacit recognition by the Lords Justices• of Appeal, that wouldgive it, a peculiar permanency, if not a licence. If once the duties and the liabilities of " the entertaining partner " were understood to be recognized and authorized, all _the abuses to which the practice is open would be confirmed, and a. new series of abuses would spring up. It must after all remain. a matter of discretion ; and we have no doubt that some day the Lords Jus- tices will show that they are not prepared to countenance any kind of " entertainment for man and beast."