The Gazette 1940-44

The Gazette of the Incorporated Law Society of Ireland

[June, 1943

12

should be given to these apprentices but, unfortunately, your Council does not possess the necessary powers. It is proposed to ask the Department of Justice to issue an Emergency Powers Order which will give us the necessary powers. As you are doubtless aware the Society appears in the Register of Nominating Persons, entitled to nominate candidates for the purpose of election of the Seanad. Our profession will have a great part to play in the changed conditions that will exist in the future, when this terrible scourge of war has passed,-and I trust that we will all be prepared to play our part in the build ing up of our own Nation and make it an example of a noble Christian State. CERTIFICATE OF DISCHARGE OF INCOME TAX. The attention of members is drawn to a notice which was published in the GAZETTE in April, 1933, with reference to the practice of charging against the purchaser of land the costs of obtaining and furnishing the certificate under Section 6 (1) Finance Act, 1928. In the case of Hopkins v. Geoghegan (1931 I.R. 135) it was held that the produc tion of this certificate if required by the purchaser is an expense which by Section 3 (6) of the Conveyancing Act, 1881, must be borne by him in the absence of any provision to the contrary in the contract for sale. In 1933 the matter was considered by the Council, which, while not questioning the validity of the opinion expressed by the Court, advised the profession that in conveyancing matters the certificate in question should be furnished by the vendor's solicitor without charge either against his own client or against the purchaser. The Council is aware that while, in general, the practice suggested above is adopted, there is not complete uniformity in this regard. It is considered that in the interests of the profession as a whole members would be advised to follow the opinion expressed by the Council in April, 1933. INCREASE OF WORKMENS' COMPENSA TION WEEKLY PAYMENT. The attention of Solicitors is drawn to Emergency Powers (No. 274) Order, 1943,

and the Council has power from time to time to appoint any other ad hoc Committee or Committees as it thinks fit. Each of the Committees have met from time to time and have reported to the Council on the various matters which were left before them for their consideration. It was felt that changes could be made in the GAZETTE so that it might have greater interest for the profession, but the changes which we desire cannot be proceeded with at the moment owing to the Emergency and the paper shortage. It was decided, however, that certain changes should be made in the GAZETTE and that members of the Society and the various Bar Associations throughout the country should be invited to contribute items of interest. Such contributions will be welcome but those contributing must realise that at the present time anything inserted in the GAZETTE .requires consideration as regards space. Correspondence has taken place between the Society and the Appointments Com mission, in which the Commissioners have stated that they are willing in certain vacan cies, to accept the recognised honours in our Final Examination as being equivalent to a University Honours Degree. We are still awaiting information as to what standard they will consider as equivalent. A member objected to the form of Certifi cates issued by the Accountant General on the grounds that they did not show the gross dividend from which the Income Tax is deducted. A number of interviews took place between members of the Council and the Accountant General in the course of which the Accountant-General said that he could not agree to changing the present system as it would involve scrapping his ledgers and obtaining new ones and the Council decided that nothing further could be done in this matter. An objection was also received to the practice of the Taxing Masters requiring Solicitors to lodge their stamped Certificates before taxation of costs. The Society has obtained an Agreement from the Taxing Office that a Register will be kept in the office so that it will only be necessary to lodge the Certificates at the commencement of each year. A difficulty has arisen as regards ap prentices serving in the Defence Forces. The Council is anxious that every facility