The Gazette 1971

Thus, in chapter two, we find "What constitutes trad- ing", in chapter three "Emoluments", chapter nine, "Trust Income : income arising during the administra- tion of an estate". Similarly in the case of estate duty, we find separate chapters devoted to "General exemp- tions and reliefs", "Settled property", "Partnership interests and property subject to option", "Joint prop- erty", "Life policies", and "Controlled companies". The book contains references to many of the recent cases on the matter under review in each chapter, but the paucity of references to Irish decisions, some of which are in conflict with those of the English courts, is a matter which might well be remedied in later editions of this work. Stamp Duty for Conveyancers by J. T. Farrand; second edition; Oyez Publications, 1971; pp. 94; paperback £1.75. This work is of considerable use to practitioners in Ireland for the law governing stamp duties is one which has not altered greatly in England or Ireland since 1922. The basis of the law in both countries is still substantially to be found in the Stamp Act of 1891 and a great majority of the statutory references through- out the book are to this Act and the cases quoted have for the most part been on interpretations of that Act. Accordingly it can be recommended to practitioners as a useful handbook which may prove more manageable than the Government Publications loose-leaf tome on the law of stamp duties. It is, as one would expect from any work of Professor Farrand's, extremely well written. The Irish practitioner will cast an envious eye on the scales of duty payable in the United Kingdom oh conveyancing transactions. The duty payable on the sale of a £7,000 house in the United Kingdom would be £35 while the duty payable in the Republic for such a transaction would be £210. It is to be hoped that the Minister for Finance will be able to find some way of giving relief to purchasers of houses in the lower price bracket which would go someway to reduce this burden. J. F. Buckley The Trustees Hand Book by A. R. Mellows; second edition; Oyez Publications, 1971; pp. 172; paperback £2.30. It is regrettable that this work cannot really be recom- mended to Irish practitioners or more particularly to Irish trustees because it is to trustees that the work is directed. Unfortunately the changes which have taken place in the United Kingdom legislation since 1922 are so considerable that even the practitioner would have difficulty in using this book and applying its terms to Irish law. For a trustee to attempt to do so would be well nigh suicidal. This is not to say that there are not passages in the book which could be of considerable use to practitioners but they will have to remember that in many cases no source is given for the statements of the law set out in the text and that many of the sources may in fact spring from post 1922 United Kingdom legislation which has no counterpart in our jurisdiction. J. F. Buckley Equity and the Law of Trust by Philip H. Pettitt; Butterworths; £5.50. When the Court of Examiners in collaboration with the Incorporated Law Society of Ireland's lecturers and examiners recently reconsidered the examination course

and syllabus it was suggested that Equity might be abolished as a separate examination subject and re- distributed amongst other subjects such as Property and Contracts. This was found to be impractical for the reason given in the Preface to this the second edition of Professor Pettitt's admirable work, namely "that there is too much of it". However, Professor Pettitt has omitted some of the topics which one used to expect to find in an Equity textbook, such as mortgages and restrictive covenants (left to Property), administration of assets (left to Succession), and equitable assignments (left to Contract). This is a difficult book to absorb and is not recom- mended for the beginner. There appears to be an auth- ority (though very few Irish authorities) cited for almost every statement in the text with consequently a very considerable index of cases running to almost 100 pages. Disappointingly, the author has not yet been per- suaded to incorporate substantial references to tax law in the text, although one might have assumed it rather difficult to discuss such matters as discretionary trusts in the modern idiom without such knowledge. How- ever, a short section has been introduced to ensure that revenue considerations are not overlooked. Presumably this separation of revenue considerations and trust mat- ters is for academic convenience—equity and tax teachers being seldom the same person. The recent spate of litigation in England dealing with property rights as between husband and wife and in particular with the doctrine of advancement as applied to property put in the wife's name is ade- quately but uninspiredly treated. Most of this litigation is caused by broken marriages and it will be interesting to see, as time passes, whether the Irish courts will follow the English case law or develop judicial doc- trines perhaps more in accord with our differing social and economic circumstances. It is interesting to note that in Pettitt v Pettitt a House of Lords decision, so far the leading case on the matter, three of the Law Lords expressed the view that although the presumption of advancement still subsists where a man puts property in his wife's name, its strength has much diminished with changing conditions. In Ireland many matters between husband and wife are now dealt with under the cloak of the Guardian- ship of Infants Act but, like Section 17 of the Married Women's Property Act, 1882, this can presumably, so far as title to property is concerned, be purely a proce- dural device conferring no jurisdiction to transfer any proprietory interest from one spouse to another or to create new proprietory rights in either spouse. The time may not be too far distant when we will require legis- lation on the lines of the British Matrimonial Proceed- ings and Property Act, 1970, which deals comprehen- sively with financial provision in matrimonial proceed- ings and the property adjustments that may be called for. The need for such legislation is, of course, a ques- tion quite independent of that more controversial issue, civil divorce. Professor Pettitt is to be commended for his industry and this book can be recommended to the advanced student and to the practitioner. M. R. Gurran DUBLIN SOLICITORS BAR ASSOCIATION CIRCUIT COURT DRAFT ORDERS Solicitors should note that a new procedure in respect of draft orders has been in operation in the Dublin

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