The Gazette 1930-33

JULY, 1930J

The Gazette of the Incorporated Law Society ol Ireland.

13

APPOINTMENT. Mr. W. H. Fogerty, Solicitor, of 1 Bank Place, Ennis, Co. Clare, has been appointed a Commissioner of Deeds for New York State, U.S.A. ____ INCOME TAX. The following paragraph appeared in the " Times " of 22nd October, 1928. It deals with a matter in reference to which members of the profession make enquiry from the Society from time to time. The paragraph was inserted in the Society's GAZETTE of November, 1928, and is reproduced in this GAZETTE owing to frequent enquiries on the subject dealt with. " Solicitors and Inland Revenue Demands. " A recent issue of the ' Solicitors' Journal' contains a strong protest on behalf of members of the legal profession with regard to the demands now made by inspectors of taxes for information which is obviously of a confidential character. Solicitors rightly believe that the confidence which their clients repose in them should be regarded as inviol– able. The predicament, therefore, in which the practitioner finds himself on receipt of a demand from an inspector of taxes for a return of income received on behalf of clients is a very real one. The ' Solicitors' Journal' says : " ' We have previously drawn attention to this requirement by the revenue authorities, and, for some months following our remarks, an appreciable slackening on the part of inspectors in this connection was reported to us. We understand, however, that, heartened by the decision in Attorney- General 11. National Provincial Bank, Ltd., the officials are now pressing for returns as energeticalty as before. There can be little doubt that Section 103 of the Income Tax Act, 1918, does give the revenue authorities power to call for such returns, and it is unlikely that the Board will be persuaded to forego these powers. Nothing short of a change in the law, therefore, can alter the unenviable position in which practitioners are placed by the provisions of this Section. On the one hand, they are required by all legal and moral standards of conduct and

etiquette to maintain the strictest secrecy with regard to the affairs of their clients. On the other hand, the law requires that they should divulge to officials the infor– mation they regard with such confidential respect. The facts of the situation must be made known in order that Parliament may make the necessary amendments in the law, for such a state of affairs must not be allowed to continue.' " The case for a reconsideration of Section 103 seems clear." SOLICITORS' GOLFING SOCIETY. The Competition for the Society's Cup was held at Carlow on the 17th June. Over 54 members of the Society were present. The following were the best scores returned : W. S. Huggard ... ... 76 D. J.Collins ... ... ... 76 F. G. McKeever ... ... 76 J. D. Hollinger ... ... 76 A. Houlihan ... ... ... 76 P. A. Brown ... ... ... 77 W. T. Sheridan ... ... 77 S. A. Roche ... ... ... 77 J. D. McLoughlin ... ... 77 In the Foursome Sweepstakes Messrs. P. C. Furlong and B. R. Doran, all square, tied with A. G. Joyce and M. J. Crotty. The President of the Incorporated Law Society presided over a dinner in the evening. The following were elected Officers for the coming year : President. The President of the Incor– porated Law Society. Captain. C. St. G. Orpen. Committee. Messrs. R. G. Warren, B. Thompson, P. Seales, C. O'Brien, J. T. Hamerton, and J. J. Sheil. Hon. Sec. H. Horan. ALL communications connected with THE GAZETTE (other than advertisements) should be addressed to the Secretary of the Society, 45 Kildare Street, Dublin, C.17.