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APRIL, 1909]
The Gazette of the Incorporated Law Society of Ireland.
119
was practically admitted in Court that it was
really for the purpose of obtaining these irre
coverable sums, which would altogether be
more than covered by the penalty.
If penal
ties are to be used for indirect purposes such
as these, it will be seen that the existence of
so tremendous a penalty for any error, how
ever small, must put the taxpayer who has to
make the return practically at the mercy of
the Commissioners.
The existence of an
error, however small, in a return, would put
them in the position of being able to insist
that almost any view they might entertain as
to the rights of the Crown should be accepted
witoiit resistance by the taxpayer, because he
would have hanging over his head this gigantic
penalty, which must also necessarily be far
greater than any surcharge which the Com
missioners might seek to make, for it would be
three times the total assessmqpt,
including
surcharges.
I do not think that the Courts
'ought to listen to the suggestion that His
Majesty's subjects are
left so defenceless,
unless it can be shown that it is the clear
meaning of the Act that they should be so,
and therefore, this type of argument should,
in my opinion, not be allowed to affect the
mind of the Court.
LORD JUSTICE BDCKLEY also read a written
judgment discussing the various sections and
showing the appeal.
On the application of the Solicitor-General
a slay of taxation and payment of costs for
fourteen days was granted, to
enable
the
Revenue authorities to consider whether they
would appeal to the House of Lords.
Reported T.L.R., vol. xxv., page 342.
The land Commission.
THE following sittings of the Court of the
Land Commission for hearing appeals have
been provisionally arranged :—
Dublin/April i6th—Leinster (part of).
QJpnmel, April 2oth—Co. Tipperary (part of).
Carrick-on-Shannon, April zyth—Cos. Lei-
trim and Roscommon (parts of).
Longford, April agth—Co. Longford.
Dublin, May 6th—Leinster (part of).
Londonderry, May nth—Co. Londonderry
and Co. Donegal (part of).
Strabane, May
ijth—Cos. Tyrone and
Donegal (parts of).
Omagh, May i4th—Co. Tyrone (part of).
Galway, June ist—Co. Galway.
Limerick, June 8th—Co. Limerick and Cos.
Clare and Tipperary (parts of).
Dublin, June iyth—Leinster (part of).
Dublin, June 24th—Leinster (part of).
Killarney, June 2Qth—Cos. Kerry and Cork
(parts of).
Dublin, July 8th—Leinster (part of).
Solicitors' Apprentices' Debating Society.
SESSION 1908-1909.
PROGRAMME FOR EASTER SITTINGS, 1909.
MEETINGS are held at 8 p.m. in the Antient
Concert Rooms, Great Brunswick Street,
Dublin.
Monday, April 19.—Debate—" That the Irish
University Act, 1908, provides a satis
factory
settlement
of
the University
Question."
Monday, April 26th.—Legal Debate—" That
the case of
Hennessy
v.
Keating
(1908),
i I.R. 43, was rightly decided."
Monday, May 3.—Impromptu Speeches.
Monday, May 10.—Debate—"That the rush
to the cities
is detrimental to the best
interests of the nation."
Monday, May. 17.—Legal Debate—"That the
case of
Jsmay, Imrie, & Co.
v.
Wiliianson
(1908), A. C. 437, was rightly decided."
Dates of Examinations.
THE following are the dates of the May, 1909,
Examinations :—
May 13th and i4th.—Preliminary (Papers to
be lodged before April i6th).
May igth and zoth.—Final (Papers to
lodged before April igth).
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