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'DECEMBER, 1921] The Gazette of the Incorporated Law Society of Ireland.

33

Mr. Alexander served his apprenticeship

with the late Mr. David McGonigal, Belfast ;

was admitted in Michaelmas Sittings, 1905,

and practised at 44 Donegall Street, Belfast.

MR. HENRY T. K. CLAY, Solicitor, died

upon the 17th November, 1921, at Dublin.

Mr. Clay served his apprenticeship with

Mr. William Deverell, Dublin ; was admitted

in Hilary Sittings, 1901, and practised at

15 Trinity Street, Dublin, up to 1918, when

he retired.

MR. FRANCIS KENNEDY, Solicitor, died

upon the 19th November, 1921, at Church

Street, Wicklow.

Mr. Kennedy served his apprenticeship

with Mr. Norris Goddard, Dublin, and the

late Mr. William J. Brett, Dublin ;

was

admitted in Michaelmas Sittings, 1888, and

practised at Wicklow.

Appointments.

MR. CHARLES T. BLAIR WHITE has been

appointed to the Office of Crown Solicitor for

the County Kildare, in room of Mr. Stephen

J. Brown, resigned. Mr. White was admitted

in Hilary Sittings, 1913.

MR.

JAMES D. MITCHELL

has

been

appointed to the Office of Crown Solicitor

lor the King's County, in room of Mr. Henry

F. Brenan,

resigned.

Mr. Mitchell was

admitted in Trinity Sittings, 1903.

Commissioners to Administer Oaths.

The Lord Chief Justice has appointed the

following to be Commissioners to administer

' Oaths

:—•

Robert I. Archer, Solicitor, 12 Upper

Ormond Quay, Dublin.

William J. Doherty, Crown and Peace

Office, Mullingar.

New Members.

The following have joined the Society :—

John R. McCarthy, Sligo.

William J. O'Reilly, Sligo.

Valuations for Estate Duty Purposes.

The President and Mr. Edwards, Vice-

President, had an interview on the 18th

Novembpr with Mr. Harriss Firth, the acting

Commissioner of Valuation; Mr. Power

Steele, the Chief Valuer, also being present.

The object of the interview was to discuss

with the acting Commissioner complaints

received by the Council from members of the

profession of the delay which takes place in

the issuing by the Inland Revenue authorities

of Certificates of Discharge from Crown

Duties, caused, as alleged, by the delays in

the Valuation Office

in the accepting or

revising the provisional valuations lodged

for probate purposes.

The acting Com

missioner stated that his whole depart

ment had been the subject of a scheme

of

reorganisation, which

he

anticipated

would come into working effect in about

fourteen days from that date. He stated

that under the new scheme the Solicitors'

profession could count on his returning the

valuation to the Estate Duty Office within

two or three months of receipt of the papers

by his department. He further stated that

applications to Solicitors for further informa

tion were sometimes not promptly responded

to, and that in future,

in cases where

Solicitors who had been twice applied to

for further information, and had failed to

reply, the papers would be returned by him

to the Estate Duty Office with an intimation

that they could not get the information they

wanted.

The acting Commissioner requested that

it be conveyed to the profession that his

officials only valued as experts, and in every

instance were prepared to consider the merits

of each case, and that where valuations are

varied by the Department Solicitors should

not regard this as a personal grievance; and

further that where the persons concerned are

dissatisfied with the valuation it is always

open to them to avail of their right of appeal.