322 SECRETARIAL PRACTICE of the winding up of a registered British company, any land in Queensland shall, subject to any valid mortgages subsisting there- on, be applicable in the first instance in payment and discharge of the debts of the company contracted within Queensland in priority to all other debts. The Foreign Companies Act, 1895, makes provision for regis- tration in Queensland of foreign companies, that is to say, com- panies incorporated according to the laws of a country other than a part of His Majesty's Dominions: Such companies desiring to be registered must forward a certificate of incorporation and documents showing constitution,” in the same way as British companies, to the Registrar, and pay the preseribed fees, which are not to exceed the fees payable upon the registration of a Queensland company. Foreign companies, when registered. have the right to sue and be sued in the Queensland Courts. SoUTH AUSTRALIA. The Acts relating to companies are the Companies (Consolidation) Act, No. 557 of 1892, and six Amending Acts, Nos. 576 of 1893, 914 of 1906, 1619 of 1924 (Companies Mortgages, Charges and Debentures) Act, 1738 of 1926, 1754 of 1926 and 1853 of 1928. There is also the Life Assurance Companies Act, 1882 (No. 277). The principal Act follows very closely the English act of 1862, the following differences being noteworthy: — S. 9. Any five or more persons may form a company with or without limited liability, or, if a mining company, with no liability. S. 39. The registered office is to be accessible to the public for not less than four hours on at least two days in each week. Secretary to be appointed and to attend at the registered office at the times when it is accessible to the public. ning authorised by the Act to be done by ‘pecial resolution may be done notwithstanding wnything to the contrary contained in the nemorandum or articles. Winding-up. These provisions do not apply to a no-liability company. By s. 155, no call can be made in a winding-up for the benefit of vendors’ shares in order to place vendors’ shares on an equality with shares which have been paid for in cash. 3s. 196-210. Foreign Companies. A foreign company means any joint stock company or corporation duly incorporated for business purposes other than a company incorporated in South Australia, and includes any unincorporated joint stock company which may sue or be sued or hold property in a common name, and which does not maintain its head office or principal place of Ss. 99-188.