The Gazette 1921-25

'DECEMBER, 1921] The Gazette of the Incorporated Law Society of Ireland.

33

New Members. The following have joined the Society :—

Mr. Alexander served his apprenticeship with the late Mr. David McGonigal, Belfast ; was admitted in Michaelmas Sittings, 1905, and practised at 44 Donegall Street, Belfast.

John R. McCarthy, Sligo. William J. O'Reilly, Sligo.

MR. HENRY T. K. CLAY, Solicitor, died upon the 17th November, 1921, at Dublin. Mr. Clay served his apprenticeship with Mr. William Deverell, Dublin ; was admitted in Hilary Sittings, 1901, and practised at 15 Trinity Street, Dublin, up to 1918, when he retired. MR. FRANCIS KENNEDY, Solicitor, died upon the 19th November, 1921, at Church Street, Wicklow. Mr. Kennedy served his apprenticeship with Mr. Norris Goddard, Dublin, and the late Mr. William J. Brett, Dublin ; was admitted in Michaelmas Sittings, 1888, and practised at Wicklow. Appointments. MR. CHARLES T. BLAIR WHITE has been appointed to the Office of Crown Solicitor for the County Kildare, in room of Mr. Stephen J. Brown, resigned. Mr. White was admitted in Hilary Sittings, 1913. been appointed to the Office of Crown Solicitor lor the King's County, in room of Mr. Henry F. Brenan, resigned. Mr. Mitchell was admitted in Trinity Sittings, 1903. Commissioners to Administer Oaths. The Lord Chief Justice has appointed the following to be Commissioners to administer ' Oaths :—• Robert I. Archer, Solicitor, 12 Upper Ormond Quay, Dublin. William J. Doherty, Crown and Peace Office, Mullingar. MR. JAMES D. MITCHELL has

Valuations for Estate Duty Purposes. The President and Mr. Edwards, Vice- President, had an interview on the 18th Novembpr with Mr. Harriss Firth, the acting Commissioner of Valuation; Mr. Power Steele, the Chief Valuer, also being present. The object of the interview was to discuss with the acting Commissioner complaints received by the Council from members of the profession of the delay which takes place in the issuing by the Inland Revenue authorities of Certificates of Discharge from Crown Duties, caused, as alleged, by the delays in the Valuation Office in the accepting or revising the provisional valuations lodged for probate purposes. The acting Com missioner stated that his whole depart ment had been the subject of a scheme of reorganisation, which he anticipated would come into working effect in about fourteen days from that date. He stated that under the new scheme the Solicitors' profession could count on his returning the valuation to the Estate Duty Office within two or three months of receipt of the papers by his department. He further stated that applications to Solicitors for further informa tion were sometimes not promptly responded to, and that in future, in cases where Solicitors who had been twice applied to for further information, and had failed to reply, the papers would be returned by him to the Estate Duty Office with an intimation that they could not get the information they wanted. The acting Commissioner requested that it be conveyed to the profession that his officials only valued as experts, and in every instance were prepared to consider the merits of each case, and that where valuations are varied by the Department Solicitors should not regard this as a personal grievance; and further that where the persons concerned are dissatisfied with the valuation it is always open to them to avail of their right of appeal.