The Gazette 1924-27

The Gazette of the Incorporated Law Society of Ireland.

FEBRUARY, 1926]

35

the Land Commission under the Land Act, 1923, shall not exceed £100, as soon as a provisional list or other official intimation indicating the land that shall become so vested shall have been issued, and before preparing a Statement of Ownership, the Solicitor acting for the owner should attend before the Examiner to take directions as to whether the lodgment of such Statement may be dispensed with, and generally as to the evidence that shall be required, and the proceedings that should be taken to obtain payment or distribution of the purchase money. Solicitors' Benevolent Association. The Directors have elected Sir George Roche as Chairman, Mr. Joseph E. Mac- Dermott as Deputy Chairman, and Mr. George Collins as Honorary Secretary of the Association for the current year. The Directors having received from Mr. F. C. Earle Bland a request that they would accept his resignation of the office of Secre– tary of the Association as from the first day of May next, the following resolution, moved by the Chairman (Sir George Roche), seconded by Mr. J. E. MacDermott, was passed unanimously : " The Directors of the Solicitors' Bene– volent Association have received with deep regret from Mr. F. C. Earle Bland the intimation of his desire to retire from the office of Secretary of the Association. " The Directors, in accepting Mr. Eland's resignation, desire to place on record their grateful appreciation of the services rendered by him to the Association for the past forty years, during which he has filled the office as Secretary. During all those years Mr. Bland has zealously carried on the work of the Association in the best interests of those for whose relief the Association exists. He has spared neither time nor trouble in advancing the interests of the Association and in assisting the Directors in the administration of their trust. " The Directors desire to express to him their deep sense of obligation for all the assistance he has rendered to them and for the good work he has done for the Association."

MR. RICHARD D. ORR, Solicitor, died upon the 30th January, 1926, at Dublin. Mr. Orr was admitted in Trinity Sittings, 1919, under Section 29 of the Solicitors (Ireland) Act, 1898, and practised at 5 Foster Place, Dublin. MR. DAVID DUNNE, Solicitor, died upon the 31st January, 1926, at his residence, 32 Upper Merrion Street, Dublin. Mr. Dunne served his apprenticeship with the late Mr. Thomas F. O'Connell, Dublin ; was admitted in Hilary Sittings, 1884, and practised at 25 St. Stephen's Green, Dublin. Appointments. MR. HENRY B. O'HANLON, 58 Dame Street, Dublin, has been appointed Solicitor to the Attorney-General. MR. W. C. M. CORRIGAN, Solicitor, 3 Saint Andrew Street, Dublin, has been appointed a Notary Public. Land Purchase. DEDUCTION OF INCOME TAX. A member draws attention to the law as it exists, that where interest, annuity or any other annual payment charged with tax under Schedule D, is paid out of capital money, the rate of income tax to be deducted should be the rate current during the accrual of the interest (Rule 21 (1) of the General Rules contained in Schedule 1 of the Income Tax Act, 1918). The interest paid out of capital will be regarded by the Income Tax Authorities as the income of the payee for the period in which it accrued, and objection will not be offered by them that a claim is Statute- barred, where a claim for refund of such income tax is made by a person to whom the interest is payable, and who otherwise is entitled to a refund, provided it be made within a reasonable time of the receipt of the interest. Land Purchase. The Judicial Commissioner has issued a direction dated 6th February, 1926, intimating that when the total purchase money of all the land of any owner which in normal circumstances shall become vested in