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APRIL, 191 1 ]
The Gazette of the Incorporated Law Society of Ireland.
207
Commissioners to Administer Oaths
THE Lord Chancellor has appointed
the
following to be Commissioners to administer
Oaths :—
John S. Farrell, Solicitor, Banbridge.
James L. McDonnell, Solicitor, Belfast.
Harper Crawford, House Agent, Belfast.
Theodore Curry, Clerk of Petty Sessions,
Glynn.
Jeremiah H.
Long,
General Agent,
Youghal.
Obituary,
MR. JEREMIAH MANGAN, Solicitor, died upon
the 5th March, 1911, at his residence, Leeson
Street, Dublin.
Mr. Mangan, who served his apprentice
ship with Mr. John Stanton, of 50 South Mall,
Cork, was admitted in Trinity Sittings, 1892,
and practised at Tralee and Killarney up
to the year 1897, when he retired.
MR. JOHN KEPPLE, Solicitor, Mallow, died
upon the 6th March, 1911, at his residence,
Mallow.
Mr. Kepple, who served his apprenticeship
with the late Mr. Robert Wynne, Mallow,
was admitted in Trinity Term. 1874, and
practised in Mallow.
MR.
STEPHEN O'SHAUGHNESSY,
Solicitor,
died upon the llth March, 1911, at Dublin.
Mr.
O'Shaughnessy, who
served
his
apprenticeship with the late Mr. William
Roche, 7 Upper Pembroke Street, Dublin,
was admitted in Easter Term, 1863, and
practised at 81 Harcourt Street, Dublin, up
to the year 1885, when he was appointed
Clerk of Crown and Peace for the County of
Louth, which office he held up to the year
1908, when he retired.
MR. RICHARD LACY, Solicitor, died upon the
18th March, 1911, at Dublin.
Mr. Lacy, who served his apprenticeship
with Mr. John C. Sullivan, Navan, and with
the late Mr. Mathew J. White, 42 Fleet
Street, Dublin, was admitted in Trinity
Sittings, 1904, and practised at Navan.
MR. ROBERT DOBBYN, Solicitor, died upon
the 22nd March,
1911, at his residence,
Ballinakill House, Waterford.
Mr. Dobbyn, who served his apprenticeship
with the late Mr. Usher Glanville, 20 North
Earl Street, Dublin, was admitted in Trinity
Term, 1851, and practised at No. 2 Beresford
Place, Dublin, and at Waterford, in partner
ship with Mr. Shapland M. Tandy and Mr.
Archibald S. McCoy, under the style of
Dobbyn, Tandy and McCoy, up to the year
1891, when he retired.
Assessment .of Increment Yalue Duty.
SECTION 1 of the Revenue Act, 1911 (which
received the Royal Assent upon the 31st day
of March, 1911), provides as follows :—
" Any contract made after the passing
" of this Act between a transferor and
" transferee or a lessor and lessee for the
" payment by the transferee or lessee, as
" the case may be, of increment value
" duty, or any expenses incurred in con-
" nexion with the payment or assessment
" of the duty, or for the repayment or
" re-imbursement by
the
transferee or
" lessee to the transferor or lessor in any
" manner of any payments made by the
" transferor or lessor in respect of that
" duty or any such expenses, shall be void."
The Council have passed the following
resolution :—
" The Council suggest to the Profession
" in ordinary cases the sum of one pound
" and ten shillings (in extra-ordinary cases
" to be increased or diminished) as reason-
" able remuneration for all the work in con-
" nection with the obtaining of one of the
" stamps mentioned in Section 4 of the
" Finance (1909-10) Act, 1910, the sum of
" one pound and
ten shillings having
" already been sanctioned by rule of the
" Land Judge as remuneration for this
" work when performed in connection with
" a Land Judge's conveyance."
The Stamps referred to in the foregoing
resolution are denned as follows in the fourth
section of the Finance (1909-10) Act, 1910 :—
(a) "
A stamp denoting that the Increment
value duty has been assessed by the Com
missioners and paid in accordance with the
assesment ; or
(b)
"A stamp denoting that all particulars
have been delivered to the Commissioners,
which, in their opinion, are necessary for the
purpose of enabling them to assess the duty,
and that security has been given for the