The Gazette 1921-25

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

36

vision for payment of Crown Duties charge able in respect thereof. This dispensed with an essential pre liminary to the distribution of purchase money on most sales, the obtaining of a Certificate that there were no unsatisfied claims for Duty, and removed the threatened obstacle to all land purchase and other sales. It was provided, however, that the Commis sioners of Inland Revenue be empowered to call for and require evidence and particulars for replacement of destroyed documents from any person claiming to have discharged Duties or to be entitled to a Certificate of Discharge therefrom, and that they should satisfy the Commissioners such liability had been duly discharged by the production of evidence by way of affidavit or otherwise as might be available, and that remuneration for the extra work involved in complying with their requirements and production of such evidence should be defrayed by the Commissioners of Inland Revenue. The Council suggested that the power of disposing of the proceeds of sales without regard to outstanding claims for Duties, might be extended to all private transfers of property, but the Commissioners of Inland Revenue could not see their way to accept this suggestion. In the interests of the public, however, I am able to say that no additional burden was imposed on them as the State accepted responsibility for the additional cost and expenses involved. I take this opportunity of giving public expression to the extremely satisfactory manner in which the work of the Estate Duty Department has always been carried out, and to the efficiency and courtesy of the Registrar of that Department and of his staff in their relations with the Solicitors' profession. A tribute is due to the rapidity with which the Department was resuscitated and put in working order—a great feat of organizing ability and official grit. Regarding the Land Purchase Bill I said all I had to say at the last Half-yearly Meeting. Nothing has since occured to call for further 'comment. Several spasmodic efforts have been made to stimulate the subject but without definite result. I have referred to changes in the Officials at the Courts.

enjoyed extensive audience before him in the Land Judges Court, and no section of the community is better acquainted with the gigantic task which Sir John Ross with untiring energy accomplished in that Court in overcoming the huge arrears and disposing of all the unsold estates in respect of which proceedings were pending in that Court. An historical record of judicial activity and achievement. With the winding up of the business of that Court we are pleased to think of him as occupying the highest judicial position in the Country. Exactly a fortnight after our last General Meeting the Custom House—for a century past the centre and scene of many of our professional activities—was destroyed. With the passing of this classic edifice and the manifold activities carried on therein, was involved the destruction of all records relating to the various classes of Crown Duties affecting the landed and other property of this country, and concerning the devolution of these lands and property during the past century, a loss which has imposed on us as a profession additional work, com plication and responsibilities. Many of these records can only be reconstructed from the records in Solicitors' offices, and when it is remembered that in the transfer and con veyancing of all landed and hou°e property the first inquiry on title for the protection of the purchaser is to be satisfied that no unpaid claims for Duty attach to the property sold, it can be readily appreciated what a block was threatened to all sales and transfer of property in this country, for of course no purchaser could contemplate taking over any property with a potential claim for unpaid Duties affecting it, while at the moment all evidence of discharge was destroyed. All pending land purchase sales and all private transactions were affected. Special provisions, however, were intro' duced into the Finance Act of the current ' year, and by the courtesy of the Registrar of Estate Duties, your Council were afforded an opportunity of considering these sections in draft, and of making suggestions thereon. These provisions have enabled a Court such as the Land Commission, in which any sale was in process, to distribute the proceeds of sale without making any reserve or pro­