The Gazette 1976

G A Z E T T E

N O V E M B E R

1976

alone dictate the contrary and indeed Kenny J. extended Carvill's case in Glover's case (see ante). Are we now to verge towards the bad stream of influence of cases like Ri dgway v. Hungerford Market Co. (1835) Ad. & El. 171 which held that there need only be an adequate ground for dismissal and it is sufficient if this ground comes to light after dismissal. (In this partic- ular case, a clerk who was dismissed had the misfor- tune to enter a protest relating to his dismissal in the books of his firm regarding his dismissal as an in- justice. This was held to justify his dismissal at com- mon Law). I think it is vital and essential that a proviso be added where appropriate in all the cases mentioned that in conformity with natural justice the reasons justifying dismissal must have existed at the time of dismissal itself. The importance of the Unfair Dismissals Bill resides in the fact that it concerns the whole notion of equal justice, however nebulous a phrase that may be. Claims are psychologically a primary notion in any concept of justice and the nature of a claim will often determine the quality of the justice. Le premier sentiment de la justice ne nous vient pas de celle que nous devons, mais de celle qui nous est due (J. J. Rousseau-Emile). Conclusion —

The nature of the claim therefore that may be made under the Bill is all-important. One is aware of the fact that more man-days are lost through strikes over dismissal than anything else (as the Minister pointed out in Dail Eireann); one knows that over a quarter of a million man-days were lost in industry between 1972-1975. And the impor- tance of that sort of argument cannot be denied. But the issue is surely a far more fundamental one. The reason why legislation should provide the best claims possible for workers who are unfairly dismissed is be- cause such workers have been deprived of a property- right, of something which is theirs, of what Goethe call- ed 'the orbit of (one's) activity?' Specifically referring to a worker's job as the orbit of his activity it was once written that: 'Here and only here is the property of the individual spiritual or material, a circle, great or small, but a circle which is his because he has created it, a world for which the community may fix certain rules for the sake of other circles, but an orbit whose essence no community can violate with impunity for then the kindled fires of this society will be extinguished'. V. Kruse: The Right of Property (translated from the Danish by P. T. Federspiel, Oxford University Press, 1939). The message in these words is quite clear. One hopes it is the sort of message our legislators will appreciate.

The Institute of Taxation in Ireland HALF-DAY SEMINAR on TAXATION OF SETTLED PROPERTY AND DISCRETIONARY TRUSTS On Thursday, 27th January 1977 the Institute of Taxation in Ireland will be holding a half-day Seminar at the Burlington Hotel, Dublin. The Seminar will commence at 2.30 p.m. The Speakers will be William B. Somerville, Solicitor, who will speak about the Annual Taxes affecting Discretionary Trusts and Settled Property, i.e. Income Tax, Capital Gains Tax and Wealth Tax. The other Speaker will be Robert W. R. Johnston, Solicitor, who will speak about the Periodic Taxes, i.e. Capital Asquisitions, Tax, Capital Transfer Tax and Succession Duty. The cost of the Seminar will be £10 which includes afternoon tea and docu- mentation. Persons interested in attending should apply to : THE SECRETARY, Institute of Taxation, 3, Fitzwilliam Place, Dublin, 2. 'Phone 688181 / 682391.

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