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The Gazette of the Incorporated Law Society of Ireland.
[NOVEMBER, 1928
return of
income received on behalf of
clients is a very real one. The ' Solicitors'
Journal' says :—
" ' We have previously drawn attention
to
this
requirement
by
the
revenue
authorities, and, for some months following
our remarks, an appreciable slackening on
the part of inspectors in this connection was
reported to us. We understand, however,
that, heartened by the decision in Attorney-
General
v.
National Provincial Bank, Ltd.,
the officials are now pressing for returns as
energetically as before. There can be little
doubt that Section 103 of the Income Tax
Act, 1918, does give the revenue authorities
power to call for such returns, and it is
unlikely that the Board will be persuaded to
forgo these powers.
Nothing short of a.
change in the law, therefore, can alter the
unenviable position in which practitioners
are placed by the provisions of this Section.
On the one hand, they are required by all
legal and moral standards of conduct and
etiquette to maintain the strictest secrecy
with regard to the affairs of their clients.
On the other hand, the law requires that
they should divulge to officials the informa
tion
they regard with such confidential
respect. The facts of the situation must be
made known in order that Parliament may
make the necessary amendments in the law,
for such a state of affairs must not be
allowed to continue.'
" The case for a reconsideration of Section
103 seems clear."
EXAMINATION RESULTS.
At the Preliminary Examination held on
8th and 9th October, the following passed
the
examination,
and
their names
are
arranged in order of merit :—
1.
Patrick D. Jordan.
2.
Joseph L. Reilly.
3. Bernard P. Manning.
4.
Frederick Rankin.
5.
Joseph S. O'Leary.
6.
Thomas J. Guihan.
Lewis D. Field passed the modified Pre
liminary Examination, for which he had
liberty to present himself.
Seven candidates attended ;
seven passed.
At the Intermediate Examination held on
5th October,
the
following passed
the
examination :—
Passed with merit.—1, Catherine T. Tynan;
2, Francis J. Gannon ;
3, John N. Duff ;
4. Desmond O'Hagan;
5.
Patrick C.
Sweeney ;
6, Charles Browne ;
7, Bernard
Finegan ;
8, Brendan C. Russell; 9, John
J. Walsh.
Passed.—1, Richard G. Walsh ; 2, Patrick
J. Connellan and Cathal R. Macalester,
equal;
4,
John
R. McC.
Blakeney;
5. Michael J. Maguire ;
6, Shelagh M. A.
Tarrant; 7, Henry L. Cosgrove ;
8, James
J. O'Hanrahan ;
9, Mary Neilan;
10,
Michael E. FitzGerald;
11, Michael J.
Kiernan.
The remaining candidates were postponed.
Twenty-nine candidates attended : twenty
passed ;
nine were postponed.
At the Final Examination held on 2nd and
3rd October, the following passed the exam
ination, and their names are arranged in
order of merit :—
1.
Louis W.Webb.
2. Michael L. Carroll.
3.
James C. Fagan.
4.
Joseph C. Guihan.
5. Anthony A. F. Tatlow.
6. Michael Vignoles.
7.
Patrick Cusack
\
al
Thomas O'Brien J
H
9. Edgar J. Ryan.
10. Clohra MacBride, B.A., N.U.I.
11. Michael White.
12. Henry J. Downing.
13.
Thomas E. O'Donnell.
14.
Patrick J. Murphy, B.A., N.U.I.
15. William Leahy.
16.
Thomas A. O'Donoghue.
17. Diarmuid P. J. Murtagh.
18.
James Connellan.
The remaining candidates were postponed.
Twenty-six candidates attended :
eighteen
passed ;
eight were postponed.
SCHOLARSHIPS, 1928.
The Overend Final Examination Scholar
ship was awarded to Patrick E. Gibbons.
The Findlater Scholarship was awarded to
Desmond Counahan.
ALL communications connected with THE
GAZETTE (other than advertisements) should
be addressed to the Secretary of the Society,
45 Kildare Street, Dublin, 0.17.