and the trials of the different classes have been allocated
according to the degree of seriousness and complexity
to High Court Judges, Circuit Judges, Recorders and
courts comprising lay justices. But coupled with the ex-
pectation of having a more efficient system of justice
there will be for many, and not only lawyers, a feeling
of sadness at the disappearance of so many of the cen-
turies-old legal institutions and traditions.
The assize system dates from the reign of Henry II
and the pageantry which has always accompaned the
holding of the Assizes will be missed by many who have
participated in or seen it. The history of Courts of Quar-
ter Sessions, while less spectacular in pomp and panoply,
is almost as ancient, the courts having been created by
an ordnance of 1388 which required justices for each
county to meet four times a year.
Also abolished are all the courts of "venerable anti-
quity", those often resplendantly named accidents of
local history which somehow survived for centuries as
independent institutions — courts such as the Bristol
Tolzey and Pie Poudre courts, the Liverpool Court of
Passage, founded in 1207, and the Court of Record of
the Hundred of Salford, going back to before the Nor-
man conquest. On a larger scale the Courts of Chancery
of the County Palatinates of Lancaster and Durham now
become merged with the High Court. The Durham
Palatinate Court, too, has its origin in pre-Norman
conquest timfes and the Lancaster court dates from 1351.
The Old Bailey is the one court which provides the
perhaps inevitable departure from the neat logicality of
the new system. Although strictly a Crown Court it will
continue to be known as the Central Criminal Court and
the Lord Mayor and Alderman of the City of London
will retain their ancient privileges to sit as judges.
The full benefits of the reforms will probably not be
felt for several years and in the words of Lord Hail-
sham, the present Lord Chancellor, "an outsider might
see precious little difference in the actual conduct of
criminal and civil cases in the provinces". But the more
flexible administrative arangements should at least have
some imediate beneficial effect on delays, at present
the biggest blot on the system of justice in this country.
The Times
(29th December, 1971)
Revenue Commissioners—Temporary
Importation of Books
(1) Authority has been granted for the temporary
importation of the following kinds of articles free of
customs duty and turnover and wholesale taxes :
Books, booklets, periodicals, research papers, confer-
ence documentation, university theses and the like
which are being imported temporarily on loan for
research or study purposes and in respect of which
loan no charge is made by the lending authority
other than the cost of transmission and insurance.
(2) This concession is granted subject to :
(1) The books or other material being stamped with
the stamp of the lending authority, and
(2) A declaration being made that the articles come
within the concession.
Where the articles are sent by post the declaration is to
be given on the parcel by the sender. In other cases the
importer should make the declaration on the relative
customs entry form. Senders should be advised accord-
ingly
'
•
,,
(3) Importers are reminded that there is an overall
statutory provision waiving duty and tax, without quali-
fication, on articles contained in one consignment or
parcel where the duty or tax amounts to less than £0.13.
(4) Any further information required may be obtained
on application to the Secretary, Revenue Commissioners,
Dublin Castle, Dublin 2, or to the Collector of Customs
and Excise at any custom house or to any officer of
customs and excise.
Note
—It is understood that if publishers send review
copies for purposes of reviews, the Revenue Commis-
sioners will ultimately allow a refund of the tax paid,
provided the publishers make it clear on the cover that
it n a review copy they are sending.
Dublin Castle (December 197H
Prize Bonds in Estates of Deceased
The attention of members is drawn to the terms of a
prospectus for subscriptions to prize bonds issued on
15th March 1971. Paragraph 12 of the prospectus states
that on the death of one of joint holders of a bond
every repayment or payment in respect thereof will be
made to the survivor. On the death of the sole holder
of a bond repayment will be made to his personal
representative on application. Pending repayment, the
bond will be eligible for inclusion in draws as if the
holder were alive, for a period not exceeding 24 calendar
months following the month in which the death
occurred. Members are advised to bring this statement,
which represents a change in practice, to the attention
of personal representatives where the assets include
prize bonds.
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