The Gazette 1908-9

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116 The Gazette of the Incorporated Law Society of Ireland. [APRIL, 1909
the Land Act of 1903, in which event no fee is
payable; otherwise a fee of los. is payable for
a Land Certificate.
The search to ascertain the Folio Number
must in all cases be made in either the Local
or Central Office by the solicitor or his agent,
or other party interested, as the officials do not
undertake such searches.
The fee for a search is is., payable by the
lodgment of a stamped Search Docket, procur
able at the offices.
In case the registered owner be not alive,
the exact date of the death should be notified,
by letter specifying the Folio Number, to the
Central Office, and instructions awaited before
taking any further steps in bespeaking a Certi
ficate.
When everything is in order, the Land
Certificate will be made out and sent to the
Local Office for counter-signature.
When returned to the Central Office, it will
be lodged in the Irish Land Commission
Records (if an annuity be payable), and a
certified copy will be issued by the latter
Department without charge, or further applica
tion.
In case a copy Map be required, please
communicate with the Central Office, specifying
the Folio Number as above. Instructions as
to the fee payable will be issued from the
Central Office, with a form of requisition for
Map.
Land Judge's Court.
THE following is the letter referred to in the
Council minutes of the 24th March :—
" High Court of Justice (Ireland),
" Chancery Division, Land Court,
" i$th March, 1909.
" Sir,—I am directed by the Land Judge
to state, for the information of your Council,
that he has made an Order, authorizing the
Taxing Masters on taxation of costs in this
Court to allow the following revised scale of
charges in respect of advertisements published
in the newspapers, under the direction of the
Court, viz.:—
Per line of single tabular form, gd.
Per line of double tabular form, is. 6d.
" Nine words to constitute a line, necessary
space to be counted as lines, capitals two lines,
and the concluding line of a paragraph, even
if it does not contain nine words, to be
counted as a line.
" The order is strictly confined to pro
ceedings before the Judge as Land Judge, and
does not affect the scale of charges of the
' General Advertiser.'
"I am, sir, your obedient servant,
" J. M. KENNEDY, Registrar.
"The Secretary,
" Incorporated Law Society of Ireland,
Four Courts."
Recent Decisions affecting Solicitors.
{Notes ofdecisions, whether in reported or unreported
cases, of interest to Solicitors are invited from
Members?}
COURT OF APPEAL (ENGLAND).
(Before the Master of the R letcher
Moulton and Buckley, J.)
Attorney-General v. Herbert Till.
Feb. 18, 1909.-— Revenue—Income Tax—State
ment of income—Incorrect statement—-Penalty
—Income Tax Act, 1842 (5 6° 6 Vict.,
c- 35). s. 15-
A PERSON who has delivered a statement of his
income chargeable with income tax which,
through negligence or carelessness, but without
fraud, is incorrect, is not liable to the penalty
of ^50 under.section 55 of the Income Tax
Act, 1842.
This was an appeal from a judgment by the
Lord Chief Justice sitting with a special jury,
which raised a question on the construction of
section 55 of the Income Tax Act, 1842. The
question was raised by an information laid by
the Attorney-General against the defendant,
seeking to recover the penalty of ^50 imposed
by section 55 of the Act of 1842 upon a person
who has to render an account of his profits
under Schedule D for the purposes of income
tax, if, as the Crown alleged, he does not make
a true and accurate return. The defendant
was a solicitor practising at Dorchester, and
he had made some yearly returns of his average
net profits which.were admittedly inaccurate.
When the mistake was discovered by the
Revenue authority, the defendant offered to
pay the difference on the last year's return, but
not for inaccuracies in previous years, which
were statute-barred ; the Commissioners of
Inland Revenue declined to accept this offer,
with the result that the present information
was laid by the- Attorney-General claiming the
;£s° penalty. At the trial the jury found that