The Gazette 1930-33

AUGUST, 1931]

The Gazette of the Incorporated Law Society of Ireland.

17

NEW MEMBERS. The following have j oined the Society: Bernard Finegan, 13 Lower Ormond Quay, Dublin. Joseph Kearney, Tullamore. Miss Edith G. Keller, 46 Kildare Street, Dublin. Lyndon G. C. Lett, 23 Ely Place, Dublin. Miss Gladys L. Tallan, Drogheda. Frank Thornton, Enniskillen. THE SOCIETY'S NEW PREMISES. The new premises of the Society at The Four Courts are almost ready for occupation and early in the month of September the Society will move from 45 Kildare Street, Dublin, to Solicitors Buildings, Four Courts, Dublin. INCOME TAX ACT, 1918. SECTION 103. Under the above heading, the following paragraph (re-produced by permission) appears in the Annual Report of the Council of the English Law Society, which was adopted at the General Meeting of the mem– bers of that Society on' 1 Oth July, 1931. The paragraph deals with a matter which has been under the consideration of the Council of this Society, and has been, from time to time, a subject of inquiry from members of the Society : "The Council have had under consider– ation the question of the liability of solicitors to make returns under Section 103 of the Income Tax Act, 1918, in respect of income which has passed through their hands on behalf of clients, and has not been taxed at source. Several members have written inquiring whether the Council propose to intervene with regard to a pressing letter from the Inland Revenue Authorities sent to many solicitors as a result of failure to comply with the requirements of the Section." "The Council communicated with the Inland Revenue Authorities and were informed that the Board of Inland Revenue were satisfied that solicitors are under statutory obligation to make the return, and that the Board proposed in the im–

mediate future to enforce this obligation if necessary by proceedings. " The Council realise that the question is a serious one from a professional point of view. Accordingly they are considering it with special care, and are taking the advice of counsel upon it." EXAMINATIONS, OCTOBER, 1931. The Intermediate Examination will be held on Friday, 2nd October, at ten o'clock, a.m. Notice of intention to attend should be lodged before 12th September. The Final Examination will be held on Monday and Tuesday, the 5th and 6th October, at ten o'clock, a.m., each day. Notice of intention to attend should be lodged before 15th September. The Preliminary Examination will be held on Wednesday and Thursday, the 7th and 8th October, at ten o'clock, a.m., each day. Notice of intention to attend should be lodged before 17th September. All of the above examinations will be held in Solicitors' Buildings, Four Courts, Dublin. LECTURES Michaelmas Sittings, 1931. The Professor of Real Property, Equity and Conveyancing will begin his lectures to the Senior Class on Tuesday, 20th October, at 2.15 p.m., in Solicitors' Buildings, Four Courts, Dublin. Notice of intention to attend to be lodged before 6th October. Senior lectures will be delivered at 2.15 p.m., on Tuesdays and Fridays. The Professor of Common Law will begin his lectures to the Junior Class on Wednesday 21st October, at 2.15 p.m., in Solicitors' Buildings, Four Courts, Dublin. Notice of intention to attend to be lodged before 6th October. Junior lectures will be delivered at 2.15 p.m., on Wednesdays and Thursdays. ALL communications connected with THE GAZETTE (other than advertisements) should be addressed to the Secretary of the Society, 45 Kildare Street, Dublin, C.17.