The Gazette 1930-33

45

The Gazette of the Incorporated Law Society of Ireland.

APRIL, 1933]

requisitions the purchaser, but without giving a formal decision thereon. The opinion of the Court on one of these requisitions is in the following terms : " The production of a certificate under " Section 6 of the Finance Act, 1928, from " the Revenue Commissioners that no arrears of income tax were outstanding, " if required by the purchaser, is an expense " which by Sec. 3, Sub-Sec. 6, of the " Conveyancing Act, 1881, must be borne " by him, as the contract of sale contained " no provision to the contrary (Sec. 3, Sub- " Sec. 9)." This matter has been considered by the Council, and while not questioning the validity of the opinion expressed by the Court, the Council is of opinion 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. DEATH DUTY ACTS. The Library Committee desire to draw attention to a publication issued by the Stationer}^ Office, London, entitled British Death Duty Acts, 1796 to 1924, being a collection of Acts relating to the Death Duties, including sections of various Acts incidentally affecting those duties from the Legacy Duty Act, 1796, to the Finance Act, 1924. The book, which contains 548 pages, can be obtained through any book– seller, price seventeen shillings and sixpence net. Three supplements have been issued, price half-a-crown each, bringing the publica– tion up to the year 1930. The four books can be seen in the Society's Library. furnished by INTERMEDIATE EXAMINATION. An held on Friday, 2nd June, 1933. Notice of intention to attend the examina– tion should be lodged in the Secretary's Office before 13th May. ALL communications connected with THE GAZETTE (other than advertisements) should be addressed to the Secretary of the Society, Solicitors' Buildings, Four Courts, Dublin. N.W.8. Intermediate Examination will be

NEW MEMBERS. The following have joined the Society : Francis Burke, 39 Dawson St., Dublin. Timothy Linehan, Millstreet, Co. Cork. COMMISSIONERS FOR OATHS Appointed by the Chief J ustice on 31st March, 1933. Co. CAVAN : Thomas Joseph McDonald, District Court Clerk. DISTRICT. ... Cootehill

Kingscourt Shercock

Co. CORK : Michael O'Sullivan,

... Castletownbere

District Court Clerk.

KING'S Co. (Offaly)

Birr

James Daniel Mitchell, Solicitor. Co. MONAGHAN : Bernard Joseph Keoghan,

Carrickmacross

Clerk of Urban District Council.

... Castleblayney

Francis George Orr, Solicitor.

Co. TIPPERARY

... Thurles

Edward John Ryari, Solicitor.

Co. WEXFORD :

... Gorey

Joseph John Stafford, Town Clerk.

CERTIFICATE OF PAYMENT OF INCOME TAX. Section 6 (1) of the Finance Act, 1928, provides as follows : " The Landlord or " immediate lessor or the occupier of any " property charged or chargeable under " Schedule A or Schedule B of the Income " Tax Act, 1918, may apply to the inspector " of taxes for the district in which such " property is situated for a certificate that " all income tax charged under the said " Schedules for all the years of assessment " ending prior to the 6th day of April pre- " ceding the date of the application has been " paid, and that no further income tax under " the said Schedules is chargeable for such " years, and the inspector of taxes, on " being satisfied as to the facts, shall issue a " certificate to that effect." In the case of " Hopkins v. Geoghegan " reported 1931 Irish Reports, 135 the Court expressed an opinion on three of the