The Gazette 1924-27

The Gazette of the Incorporated Law Society of Ireland.

MARCH, 1926]

39

MR. HENRY G. COOPER, Solicitor, died upon the 7th February, 1926, at his residence, 9 Clare Street, Dublin. Mr. Cooper was admitted in Michaelmas Term, 1867, and practised at 9 Clare Street, Dublin. MR. NORRIS GODDARD, Solicitor, died upon the 12th February, 1926, at his residence, 1 Leeson Park, Dublin. Mr. Goddard was admitted in Easter Term, 1875, and practised at 1 Upper Mount Street, Dublin. He was Crown Solicitor for the County of Carlow from 1896 to 1922. MR. JOSEPH DELANY, Solicitor, died upon the 12th February, 1926, at his residence, Mohill. Mr. Delany served his apprenticeship with his brother, Mr. Thomas W. Delany, Long– ford ; was admitted in Trinity Sittings, 1901, and practised at Mohill. MR. ARTHUR E. MARTELLI, Solicitor, died upon the 27th February, 1926, at London. Mr. Martelli served his apprenticeship with Mr. Arthur E. Bradley, 11 Lr. Ormond Quay, Dublin, and was admitted in Hilary Sittings, 1903. New Members. The following have joined the Society : England, St. James B., Tipperary. Gaffney, Niall S., Limerick. Lane, James W., 53 Dame St., Dublin. Murphy, John C. J., Kilkenny. The paragraph under above heading in GAZETTE of last month should have read as follows : 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 at the time of Land Purchase. Deduction of Income Tax.

payment and not the rate current during 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 is otherwise entitled to a refund, provided it be made within a reasonable time of the receipt of the interest. Solicitors' Benevolent Association. A Special Meeting of the Directors was held on 10th March, Sir George Roche (in the chair) and thirteen other members being present. The Directors elected Mr. Dinnen B. Gilmore, Solicitor, a member of the firm of Messrs. \Yebb, Scott and Seymour, 39 Dawson Street, Dublin, to be Secretary of the Association as from the first day of May next, in room of Mr. F. C. E. Bland, resigned. Library. The following books have been added to the Library since March, 1925 : Behan : The Use of Land as affected by Covenants. Statutes of Northern Ireland, 1924. Gale : Easements, 10th Ed., 1925. Hanson : Death Duties, 7th Ed., 1925. Macnamara : Carriers, 3rd Ed., 1925. Porter : Insurance, 7th Ed., 1925. Roberts : Collisions on Land. Stevens : Mercantile Law, 7th Ed., 1925. Willis : Workmen's Compensation, 1925. Ryde : Rating, 5th Ed., 1925. Encyclopedia Laws of England, 13 Vols. Irish Law Times, 1870 and 1871 and 1888- 1905. Townland Index, 1871. Burke's Landed Gentry, Ireland, 1899. Micks : History of the Congested Districts Board. Ireland's Memorial Records, 1914-1918, 8 Vols. Revised Reports (set of).