The Gazette 1972

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THE SOCIETY
Proceedings of the Council
23 MARCH 1972
The President in the chair, also present Messrs W. B.
Allen, Walter Beatty, Bruce St. J. Blake, John K.
Coakley, Anthony Collins, Laurence Cullen, Gerard M.
Doyle, James R. C. Green, Gerald Hickey, Christopher
Hogan, Thomas Jackson, John B. Jermyn, Francis J.
Lanigan, Eunan McCarron, Patrick McEntee, Brendan
A. McGrath, John Maher, Patrick C. Moore, Senator
J. J. Nash, George A. Nolan, John C. O'Carroll, Peter
E. O'Connell, William A. Osborne, Peter D. M. Pren-
tice, Mrs. Moya Quinlan, Robert McD. Taylor, Ralph
J. Walker.
The following was among the business transacted.
Solicitors Remuneration General Order 1972
The Secretary reported that on the motion of the
Minister for Justice a resolution had been passed in
Seanad Eireann disallowing the Solicitors Remuneration
General Order 1972 which provided for an increase of
42 per cent on the present item charges. The Minister
also indicated to the statutory body that he would be
prepared to approve an increase of 20 per cent on the
present items. It was decided to ask the statutory body
t o make a general order providing for such an increase
as an interim measure pending the general consideration
the whole question of solicitors' remuneration.
Gosts and rules for increased jurisdiction in Circuit and
District Courts
The Secretary reported that draft scales had been
prepared by the Circuit and District Court Rules Com-
mittee and submitted to the Department of Justice and
|^at the rules were still under consideration by the
Department. It was decided that urgent representations
should be made to bring the scales into operation with-
°ut delay as there is no provision in the present rules for
lhe costs where the amount claimed falls within the
extended jurisdiction.
Professional liability insurance scheme
A meeting was held between Mr. Beatty and the
Secretary with Mr. J. G. Carr, Managing Director of
*rish Underwriting Agencies Ltd. The report indicated
Hat the insurance companies are seeking an increase in
me premiums based partly on anticipated losses and
Partly on the inflationery trend which is affecting all
msurance policies. It was decided that the Secretary
mould communicate with Irish Underwriting Agencies
Dtd. and ask them to report back to the Society before
Premium rates are raised.
Merest on damages
The Tenth Interim Report of the Committee on
°urt Practice and Procedure made a number of
^commendations as to interest on judgment debts in-uding power to the Court to fix the commencement
date for the running of interest from any date from the
accrual of the cause of action up to the date of pro-
nouncement of the judgment. No action appeared to
have been taken on the committee's report since it was
submitted in December 1969. The Secretary was directed
to write to the Department of Justice and to the various
committee asking that steps should be taken to imple-
ment the recommendations.
Costs of search against mortgagor
On repayment of a mortgage the solicitors for the
mortgagees required a hand search against the mort-
gagors on the ground that if a second mortgage ap-
peared on the search they must hold the deeds in trust
for the second mortgage. The Council decided to express
no view on the legal aspect of this matter but were of
the opinion that there is no established practice of mort-
gagees asking for a search to ascertain the existence of
puisne mortgages before executing the reconveyance
of the original mortgage on repayment.
Section 94, Income Tax Act, 1967
Members received a notice under the section requir-
ing them to furnish within twenty-one days particulars
in regard to all rents or other payments arising from
premises in the State belonging to any other person
who is chargeable in respect thereof or who would be
chargeable if he were resident in the State of which
members in whichever capacity are in receipt. Section
94 provides that an inspector of taxes may require any
person who as agent manages premises or is in receipt of
rent or other payment arising from the premises to
furnish the prescribed particulars. The Committee con-
sidered the question whether the notice should specify
the particular premises in respect of which the infor-
mation is sought. The notice as drafted required mem-
bers to make a general search in their books for all
clients in respect of whom they receive any rent. Consid-
eration of this matter was adjourned.
Finance Act, 1969, Section 25
This Section applies Section 434 of the Income Tax
Act, 1967, to rents collected by agents and payable to
non-residents. The obligation of Section 434 is to deduct
the appropriate amount of tax from the payment and
to account for the amount so deducted to the Revenue
Commissioners. There appears to be no obligation to
disclose the name and address of the client. The Council
on a report from-a committee stated that members were
obliged to deduct the appropriate tax from the rent
received for their client and to remit the tax to the
Revenue Commissioners and to remit the net amount of
the rent to the client. There is no obligation to disclose
the name and address of the client without the client's
permission. The client if advised can make an appli-
cation for a refund or for exemption.
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