188 / 294
THE SOCIETY
Proceedings of the Council
June 22nd.
The President in the chair, also present Messrs. W. B.
Allen, Anthony Collins, Laurence Cullen, Gerard M.
Doyle, Joseph L. Dundon, Thomas J. Fitzpatrick, James
R. C. Green, Christopher Hogan. Thomas Jackson,
John B. Jermyn, Francis J. Lanigan, Euan McCarron,
Patrick McEntee, Brendan A. McGrath, John Maher,
Patrick C. Moore, Senator J. J. Walsh, George A.
Nolan, Peter E. O'Connell, Rory O'Connor, T. V.
O'Connor, William A. Osborne, David R. Pigot, Peter
D. M. Prentice, Mrs. Moya Quintan, Robert McD.
Taylor, Ralph J. Walker.
Affidavits of foreign law
It was decided to make representations to the Superior
Courts Rules Committee that a new rule of Court
should be made providing that affidavits of law in the
United Kingdom, Scotland and Northern Ireland made
by solicitors should be accepted. Under the present
practice of the Court affidavits of Counsel are required.
This is in direct contrast to the position in England and
Northern Ireland where affidavits as to the local law
made by solicitors practising in the Republic will be
accepted.
Accountant's enquiries
Representations have been received from members of
the Society as to the form of inquiries received by
solicitors acting for limited companies from auditors
engaged in the preparation of company accounts. In
many cases these inquiries arc of a far reaching charac-
ter and impose a serious obligation on the solicitor both
from the aspect of legal liability and the extent of the
investigation required. The matter has already been
discussed between representatives of the Institute of
Chartered Accountants and of the Soociety and a fur-
ther discussion has been arranged.
Legal remuneration
The Secretary reported that an Order of the Statutory
Body under the Solicitors' Remuneration Act authori-
sing an increase of 20% on schedule 2 item charges had
been laid before the Oireachtas. The statutory period of
one month in each House had not yet expired. Mr.
Walker reported that the Superior Court Rules Com-
mittee had been informed that the Minister for Justice
would authorise an increase of 20% in the item chargcs
under appendix W other than discretionary items. He
also reported that he had been informed that the
Minister had authorised increases in the item scales of
costs for proceedings in the Circuit and District Court.
Mr. Lanigan reported that the Minister was prepared to
authorise an increase of 30% in the scale of costs of
vountary transfers of registered land.
The Society's representatives on these committees
were authorised to take the necesssary action on their
committees and to negotiate with the Department of
Justice to bring these matters to a finality.
Commission scale fees on probate and
administration of estates
The Council on a report from a committee has
revised this scale and a circular will be issued to
members in due course.
Transfar of mortgages
A report from a committee stated that where a house,
the subject of a local authority mortgage was sold the
usual practice is to obtain a transfer of the mortgage to
the account of the purchaser and in these circumstances
it is not necessary to have the first mortgage released
and to negotiate a second mortgage. There is a substan-
tial saving in costs and inconvenience. It was decided to
approach the Building Society Associations to ascertain
whether they would adopt a similar practice.
PRACTICE NOTE
The attention of members is drawn to the necessity
of making special application for solicitor and client
items, which would not be allowed as part of the party
and party costs, before the final order in actions in
which minors or pcrso nsunder disability are involved.
These matters include additional witnesses' expenses,
fees for special medical reports and other items which
would not be normally allowed by the Taxing Masters
under the scales of costs in the appropriate Courts.
The Taxing Master will automatically allow such
additional items if they are included in the Order of
the Court. It is pointed out that the chances of getting
additional solicitor and client items by special applica-
tions after the final order is made up are poor and
accordingly counsel should be instructed fully on all
such special matters to be included in the Order so
that application may be made for their allowance
immediately after the verdict or judgment.
DEDUCTION OF TAX PAID IN IRELA
Members who on the instructions of clients decline to
supply to the Revenue Commissioners particulars of
client's identity where deposit interest or other taxable
income is received by the solicitor should rememlior
when accounting for the interest to the client to deduct
tax and where applicable surtax. The client should be
advised as to his right to apply for a refund if he is
not liable to tax and of the appropriate procedure and
time for making the application. Solicitors who fail to
deduct the tax at time of payment may find themselves
in the position of being subjected to personal assess-
ment by the Revenue Commissioners at a later date
and it may then be difficult or impossible to recover
from the client the amount of the tax so paid. This
matter is still under consideration by the Council.
189