The Gazette 1936-40

FEBRUARY, 1938]

The Gazette of the Incorporated Law Society of Ireland

75

The following is a copy of the headnote of the report above referred to : " J. B. D. was domiciled in the Irish Free State, and held a policy of assurance on his life with the Scottish Amicable Life Assurance Society, a society incorporated by statute and having its registered office in Glasgow. J. B. D. died on the 2nd April, 1931, at which date the said policy was situate in the Irish Free State. On the death of J. B. D. the Commissioners of Inland Revenue in Great Britain claimed, and were paid, estate duty on the proceeds of the policy. The Irish Free State Revenue Com– missioners also claimed estate duty, which was paid under protest, the Irish Commis– sioners having refused to make any allowance under the Double Taxation (Relief) Order (No. 1), 1923, in respect of the duty so paid in Great Britain. The Irish Commissioners based their refusal on the ground (inter alia) that the said policy was a specialty, physically located in the Irish Free State at the date of the death of J. B. D. within the meaning of the Double Taxation (Relief) Order (No. 1), 1923, Part II (c), and accordingly that estate duty was payable in the Irish Free State and not in Great Britain. " Held, that the debt due on the said policy was a debt due on a specialty situate in the Irish Free State according to the laws in force in England and Ireland on the 6th December, 1922 (the date upon which any question as to whether any property is to be treated for the purpose of double taxation relief as situated in Great Britain or in the Irish Free State is to be determined under the Double Taxation (Relief) Order (No. 1), 1923) ; that no duty was payable thereon in Great Britain, and that the Revenue Com– missioners of the Irish Free State were right in refusing to make an allowance in respect of the estate duty paid to the Commissioners of Inland Revenue in Great Britain."

CALENDAR. The Calendar of the Society for 1938 can be obtained in the Secretary's Office. Price five shillings; by post five shillings and sixpence.

STATUTORY RULES AND ORDERS, AND RULES. Attention is drawn to the following Statu– tory Rules and Orders : 1937, No. 222. General Byelaws for the control of traffic. 1937, No. 241. Dublin Traffic Byelaws. 1937, No. 242. Dublin Traffic (Parking and Waiting) Byelaws. 1937, No. 264. Land Registration Rules, 1937. 1937, No. 292. The Land Registration Fee Order, 1937. 1937, No. 294. Courts of Justice Act, 1936 (Part IV) (Commencement) Order 1937. Rules. High Court and Supreme Court Rules of llth October, 1937, regulating procedure under Part IV of Courts of Justice Act, 1936. APRIL EXAMINATIONS, 1938. Preliminary Examination, Monday and Tuesday, 4th and 5th days of April. Notice of intention to attend to be lodged before 15th March. Final Examination, Wednesday and Thursday, 6th and 7th days of April. Notice of intention to attend to be lodged before 17th March. First and second examinations in Irish, Friday and Saturday, 8th and 9th days of April. Notice of intention to attend to be lodged before 19th March.