85 / 140
MARCH, 1926]
The Gazette of the Incorporated Law Society of Ireland.
39
MR. HENRY G. COOPER, Solicitor, died upon
the 7th February, 1926, at his residence,
9 Clare Street, Dublin.
Mr. Cooper was admitted in Michaelmas
Term, 1867, and practised at 9 Clare Street,
Dublin.
MR. NORRIS GODDARD, Solicitor, died upon
the 12th February, 1926, at his residence,
1 Leeson Park, Dublin.
Mr. Goddard was admitted in Easter Term,
1875, and practised at 1 Upper Mount Street,
Dublin.
He was Crown Solicitor for the County of
Carlow from 1896 to 1922.
MR. JOSEPH DELANY, Solicitor, died upon
the 12th February, 1926, at his residence,
Mohill.
Mr. Delany served his apprenticeship with
his brother, Mr. Thomas W. Delany, Long–
ford ; was admitted in Trinity Sittings, 1901,
and practised at Mohill.
MR. ARTHUR E. MARTELLI, Solicitor, died
upon the 27th February, 1926, at London.
Mr. Martelli served his apprenticeship with
Mr. Arthur E. Bradley, 11 Lr. Ormond Quay,
Dublin, and was admitted in Hilary Sittings,
1903.
New Members.
The following have joined the Society :
England, St. James B., Tipperary.
Gaffney, Niall S., Limerick.
Lane, James W., 53 Dame St., Dublin.
Murphy, John C. J., Kilkenny.
Land Purchase.
Deduction of Income
Tax.
The paragraph under above heading in
GAZETTE of last month should have read as
follows :
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 at the time of
payment and not the rate current during
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 is otherwise entitled to a
refund, provided
it be made within a
reasonable time of the receipt of the interest.
Solicitors' Benevolent Association.
A Special Meeting of the Directors was held
on 10th March, Sir George Roche (in the
chair) and thirteen other members being
present. The Directors elected Mr. Dinnen
B. Gilmore, Solicitor, a member of the firm
of Messrs.
\Yebb, Scott and Seymour, 39
Dawson Street, Dublin, to be Secretary of
the Association as from the first day of May
next, in room of Mr. F. C. E. Bland, resigned.
Library.
The following books have been added to
the Library since March, 1925 :
Behan :
The Use of Land as affected by
Covenants.
Statutes of Northern Ireland, 1924.
Gale :
Easements, 10th Ed., 1925.
Hanson :
Death Duties, 7th Ed., 1925.
Macnamara :
Carriers, 3rd Ed., 1925.
Porter :
Insurance, 7th Ed., 1925.
Roberts :
Collisions on Land.
Stevens :
Mercantile Law, 7th Ed., 1925.
Willis :
Workmen's Compensation, 1925.
Ryde :
Rating, 5th Ed., 1925.
Encyclopedia Laws of England, 13 Vols.
Irish Law Times, 1870 and 1871 and 1888-
1905.
Townland Index, 1871.
Burke's Landed Gentry, Ireland, 1899.
Micks :
History of the Congested Districts
Board.
Ireland's Memorial Records, 1914-1918,
8 Vols.
Revised Reports (set of).