The Gazette 1913-14

APRIL, 1914]

The Gazette of the Incorporated Law Society of Ireland.

101

by the Inland Revenue Authorities so as to obviate similar delays in the future. I remain, Faithfully yours, (Signed), WM. GEO. WAKELY, Secretary, The Assistant Secretary and Comptroller, Inland Revenue, Custom House, Dublin. 2nd March, 191 -1. SIR, With reference to your letter of the 26th ultimo, I beg to state that no avoidable delay takes place in dealing with valuations for Increment Value Duty purposes. Owing, however, to the great amount "of work entailed by Part I. of the Finance (1909-10) Act, 1910, and to the nature of the procedure prescribed therein in connection with valua tions—see, for example, Sections 25, 26 and 27 of the Act—considerable time must necessarily elapse between the delivery of particulars of a transaction creating an " occasion " for charging Increment Value Duty and the issue of a notification regard ing the duty payable. I may state, however, that when attention is drawn to any case as being urgent priority is given to it over less urgent cases, and for some time past it has been the practice of this Department to take note of all cases where funds in connection therewith are lodged in Court, with a view to having the necessary valuations expedited. I am, Sir, Your obedient Servant, (Signed), J. SIMPSON, Assistant Secretary and Comptroller. The Secretary, The Incorporated Law Society of Ireland, Four Courts. Dublin. County Court Collection of Debts. The Law Times of 21st March. contains the following paragraph : At the February Sitting of the Harrogate 1914, Stamps and Taxes, Inland Revenue, Custom House, Dublin,

County Court, Mr. J. Butterworth (Raworth and Co., Harrogate) objected on behalf ,ol Solicitors present against limited companies being represented in judgment summonses by agents of trade protection societies. His Honour Judge Templer has issued the follow ing order in response :—As to limited ccm- panies : To direct registrar to call the attention of the Judge to all cases in which a limited company is plaintiff and which have not been entered by a Solicitor so that same may be struck out. To.call similar attention where limited company is defending without attorney (Scriven v. Jescott (Leeds) Limited, 1908, 126 L. T. Jour. 100 ; Bray, J.). Undefended summonses': To direct registrar to strike out all undefended cases where neither plaintiff nor solicitor or counsel appear. Judgment summons : To let it be known that these summonses can only be issued by plaintiff or his solicitor, and that one or the other must appear in support of same. Debt-collecting Societies : To direct the registrar to satisfy himself in all cases that the solicitor is acting directly for the plaintiff, and not for any debt-collecting society,' a;s such society may be maintaining the action (Oram v. Hutt, ante, p. 64). • -\; NOTE.—Costs are given as'an indemnity to the successful party, and are not a penalty imposed on the unsuccessful party (Gundry v. Salisbury, 102 L. T. Rep. 440), arid" if plaintiff not liable for costs, then no costs can be recovered. Publication of the Contents of Proved Wills. THE following appeared in the parliamentary Papers of 4th March, 1914',-^p^'."^'.:'; ^''';." Q. Lord Robert Cecil. —To ask Mr. Chancellor of the Exchequer, whether, in view of the extensive publication in the daily press of the contents of the wills of deceased persons, he will consider the desirability of enforcing the regulation that members of the public inspecting wills at Somerset House are not allowed to make written extracts there from. [ 1 8th February, 1 91.4: ] '.'",' '..'.' A. Sir John Simon.—My Right honourable friend'has asked me to reply to this Question. Section 66 of The Court of Probate Act, 1857, provides for the preservation and