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FEBRUARY, 1926]
The Gazette of the Incorporated Law Society of Ireland.
35
MR. RICHARD D. ORR, Solicitor, died upon
the 30th January, 1926, at Dublin.
Mr. Orr was admitted in Trinity Sittings,
1919, under Section 29 of the Solicitors
(Ireland) Act, 1898, and practised at 5 Foster
Place, Dublin.
MR. DAVID DUNNE, Solicitor, died upon
the 31st January, 1926, at his residence,
32 Upper Merrion Street, Dublin.
Mr. Dunne served his apprenticeship with
the late Mr. Thomas F. O'Connell, Dublin ;
was admitted in Hilary Sittings, 1884, and
practised at 25 St. Stephen's Green, Dublin.
Appointments.
MR. HENRY B. O'HANLON, 58 Dame Street,
Dublin, has been appointed Solicitor to the
Attorney-General.
MR. W. C. M. CORRIGAN, Solicitor, 3 Saint
Andrew Street, Dublin, has been appointed a
Notary Public.
Land Purchase.
DEDUCTION OF INCOME TAX.
A member draws attention to the law as it
exists, that where interest, annuity or any
other annual payment charged with tax under
Schedule D, is paid out of capital money, the
rate of income tax to be deducted should be
the rate current during the accrual of the
interest (Rule 21
(1) of the General Rules
contained in Schedule 1 of the Income Tax
Act, 1918).
The interest paid out of capital will be
regarded by the Income Tax Authorities as
the income of the payee for the period in
which it accrued, and objection will not be
offered by them that a claim is Statute-
barred, where a claim for refund of such
income tax is made by a person to whom the
interest is payable, and who otherwise is
entitled to a refund, provided it be made
within a reasonable time of the receipt of
the interest.
Land Purchase.
The Judicial Commissioner has issued a
direction
dated
6th
February,
1926,
intimating that when the total purchase
money of all the land of any owner which in
normal circumstances shall become vested in
the Land Commission under the Land Act,
1923, shall not exceed £100, as soon as a
provisional list or other official intimation
indicating the land that shall become so
vested shall have been issued, and before
preparing a Statement of Ownership, the
Solicitor acting for the owner should attend
before the Examiner to take directions as to
whether the lodgment of such Statement may
be dispensed with, and generally as to the
evidence that shall be required, and the
proceedings that should be taken to obtain
payment or distribution of the purchase
money.
Solicitors' Benevolent Association.
The Directors have elected Sir George
Roche as Chairman, Mr. Joseph E. Mac-
Dermott as Deputy Chairman, and Mr.
George Collins as Honorary Secretary of the
Association for the current year.
The Directors having received from Mr.
F. C. Earle Bland a request that they would
accept his resignation of the office of Secre–
tary of the Association as from the first day
of May next, the following resolution, moved
by the Chairman (Sir George Roche), seconded
by Mr. J. E. MacDermott, was passed
unanimously :
" The Directors of the Solicitors' Bene–
volent Association have received with deep
regret from Mr. F. C. Earle Bland the
intimation of his desire to retire from the
office of Secretary of the Association.
" The Directors, in accepting Mr. Eland's
resignation, desire to place on record their
grateful
appreciation
of
the
services
rendered by him to the Association for the
past forty years, during which he has filled
the office as Secretary. During all those
years Mr. Bland has zealously carried on
the work of the Association in the best
interests of
those for whose
relief the
Association exists. He has spared neither
time nor trouble in advancing the interests
of the Association and in assisting the
Directors in the administration of their
trust.
" The Directors desire to express to him
their deep sense of obligation for all the
assistance he has rendered to them and for
the good work he has done
for the
Association."