The Gazette 1917-18

The Gazette of the Incorporated Law Society of Ireland.

64

[FEBRUARY,1918

Results of Examinations. At the Preliminary Examination, held upon 7th and 8th January, the following passed the Examination, and their names are arranged in order of merit :— 1. Reginald J. Nolan. 2. Austin Donnelly. Cornelius P. W. McGrath. ^ I equal. Peter Fox passed the modified Preliminary ; Examination for which he had liberty to ! present himself. ! Six candidates attended : four passed ; two were postponed. At the Final Examination, held upon 2nd, 3rd and 4th January, the following passed ! the Examination, and their names are i arranged in order of merit :— i i i. Patrick J. Kennedy. l 2. James F. Crotty. ! • 3. Charles K. Murphy, B.A., N.U.I. 4. Francis B. O'Toole. 5. Laurence F. Branigan. 6. Edward J. Duffy, B.A., N.U.I. The Council have awarded Special Certifi cates to Patrick J. Kennedy and James F. Crotty. Ten candidates attended : six passed ; four were postponed. Intermediate Examination. The March Intermediate Examination for Apprentices will be held upon Friday, the ' First day of March, at 10 o'clock a.m. I Intending candidates should lodge their notices in the Secretary's Office before i8th February. ALL communications connected with THE GAZETTE (other than advertisements) should be addressed to the Secretary of the Society, Solicitors' Buildings, Four Courts, Dublin.

Registrars.— John Ronan, Esq., 45 Fitz- william Square, Dublin; and William T. Sheridan, Esq., i Elgin Road, Dublin. Estate Duty on Freehold Registered Land. The following letter has been received by the Secretary, from the Assistant Secretary and Registrar, Estate Duty Office :— Estate Duty Office, Custom House, Dublin, DEAR SIR, 24th November, 1917. Re FREEHOLD REGISTERED LAND. With reference to the case of Longwortb v. Campbell (1910), I I.R., 23, in which the Master of the Rolls decided that land purchased under the Land Purchase Acts and registered as Freehold Registered Land remains real estate, I beg to inform you that the Irish Law Officers recently gave it as their opinion that such land does not pass to an executor as such. I have received the requisite authority to adjust the official practice accordingly. In these circumstances, and in view of the provisions of Section 9 (i) of the Finance Act, 1894, land of this description will now be regarded as liable for payment of the Estate Duty thereon, in the same way as if it had been assessed as real estate in the first instance ; and it will be no longer necessary to include such land as part of a deceased person's free personal estate in the Inland Revenue Affidavit leading to a Grant of Probate or Administration. It should be accounted for as real estate, and therefore Court Fees will not be charged thereon as hitherto. I shall be obliged by your kindly bringing this change under the notice of the profession through the medium of your report or other publications. Yours faithfully, (Signed), H. WHEWELL, Assistant Secretary & Registrar. The Secretary, Incorporated Law Society of Ireland, Solicitors' Buildings, Four Courts, Dublin,