The Gazette 1936-40

The Gazette of the Incorporated Law Society of Ireland

[MAY, 1939

shortest possible time, or from whatever other cause, it cannot be denied that the steady deterioration in the marks obtained by apprentices sitting for the Final examina tion is an unfortunate and undesirable state of affairs. Although the number of students now seeking to enter the profession is some what smaller than that obtaining a few years ago, it is still high, and I fear out of pro portion to the opportunities for making a reasonable livelihood for those who succeed in becoming qualified. The volume of litigation tends to decrease. Scarcity of money, and consequential decline of business generally throughout Eire for some years past, tends to restrict enterprise with resulting diminuation of commercial and conveyancing business. The outlook for young people at present entering our pro fession is anything but rosy, and both parents and student would do well to direct their minds very carefully to this condition of affairs when the question of a young person's future career is being considered. Mr. W. J. M. Coulter having spoken on the subjects of the delay in assessment of duties, and also on the subject of the Society's Final examination ; The President replied and the meeting terminated. ^ MEETING OF THE COUNCIL. 20th April. Twenty-five members present. Court of Examiners. The report of the Court of Examiners upon the results of the April Preliminary and Final examinations was submitted and adopted—the results appeared in the Gazette of last month. District Probate Registrar. A letter was read from the Hon. Sec. of the County of Tipperary and Birr Division of the County of Offaly Sessional Bar Associa tion enclosing copy of the following resolution passed by that Association :—" That the Committee of the County of Tipperary and Birr Division of the County of Offaly Sessional Bar Association desire respectfully to protest against the proposed amalgama tion of the Office of District Probate Registrar at Waterford, which has recently become

in assessment of Duties on Affidavits of Assets in connection with Probate and Administration matters, the question was taken up with the Controller of Estate Duties. Your Council pressed for a reversion to the system which formerly obtained in the Estate Duty Office of having an immediate assessment made on the affidavit as presented, leaving the Revenue open to present such further claims for duty as might arise on further investigation should such prove necessary. While the Controller steadfastly refused to revert to this practice, an undertaking was obtained that the assessment of duties would be considerably speeded up, and some improvement in this direction has undoubtedly taken place. It is a matter for regret, however, that the Controller could not see his way to accede to your Council's request, as, no matter what expedition is used, considerable delay takes place while the Revenue are conducting what, in many cases, amounts to an enquiry into the financial history of the Estate, and while this is taking place the. issue of the Grant of Probate or Administration, as the case may be, is held up, and with it all dealings with monies, stocks or other properties involved. Meantime, interest on the duty is running against the parties responsible, and this interest must, in the aggregate, amount to a considerable addition to the Revenue arising from Death Duties. This loss falls on the members of the com munity directly concerned in the transaction, and the Solicitors' profession is powerless in the matter of obtaining any relief for them. In conclusion, I regret to have to draw attention to a matter which is at present giving concern to your Council. At the Final examination held last month, forty-five candidates presented themselves for examina tion, of whom twenty-two passed. Your Council did not find themselves able to make any awards whatever for special merit. This is a repetition of a state of affairs which has existed for the past couple of years, and cannot longer be regarded as merely an unusual incident in respect of one examina tion. Whether it arises from the extra examinations in subjects other than law, for which apprentices have now to present themselves, or from the anxiety of the apprentices to complete their course in the