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The Gazette of the Incorporated Law Society of Ireland. [DECEMBER, 1921
enjoyed extensive audience before him in the
Land Judges Court, and no section of the
community is better acquainted with the
gigantic task which Sir John Ross with
untiring energy accomplished in that Court
in overcoming the huge arrears and disposing
of all the unsold estates in respect of which
proceedings were pending in that Court. An
historical record of judicial activity and
achievement. With the winding up of the
business of that Court we are pleased to
think of him as occupying the highest judicial
position in the Country.
Exactly a fortnight after our last General
Meeting the Custom House—for a century
past the centre and scene of many of our
professional activities—was destroyed.
With the passing of this classic edifice and
the manifold activities carried on therein,
was involved the destruction of all records
relating to the various classes of Crown
Duties affecting
the
landed and other
property of this country, and concerning the
devolution of these lands and property during
the past century, a loss which has imposed
on us as a profession additional work, com
plication and responsibilities. Many of these
records can only be reconstructed from the
records in Solicitors' offices, and when it is
remembered that in the transfer and con
veyancing of all landed and hou°e property
the first inquiry on title for the protection
of the purchaser is to be satisfied that no
unpaid claims for Duty attach to the property
sold, it can be readily appreciated what a
block was threatened to all sales and transfer
of property in this country, for of course no
purchaser could contemplate taking over any
property with a potential claim for unpaid
Duties affecting it, while at the moment all
evidence of discharge was destroyed. All
pending land purchase sales and all private
transactions were affected.
Special provisions, however, were intro'
duced into the Finance Act of the current
' year, and by the courtesy of the Registrar
of Estate Duties, your Council were afforded
an opportunity of considering these sections
in draft, and of making suggestions thereon.
These provisions have enabled a Court
such as the Land Commission, in which any
sale was in process, to distribute the proceeds
of sale without making any reserve or pro
vision for payment of Crown Duties charge
able in respect thereof.
This dispensed with an essential pre
liminary
to
the distribution of purchase
money on most sales, the obtaining of a
Certificate that there were no unsatisfied
claims for Duty, and removed the threatened
obstacle to all land purchase and other sales.
It was provided, however, that the Commis
sioners of Inland Revenue be empowered to
call for and require evidence and particulars
for replacement of destroyed documents from
any person claiming
to have discharged
Duties or to be entitled to a Certificate of
Discharge therefrom, and that they should
satisfy the Commissioners such liability had
been duly discharged by the production of
evidence by way of affidavit or otherwise as
might be available, and that remuneration
for the extra work involved in complying
with their requirements and production of
such evidence should be defrayed by the
Commissioners of Inland Revenue.
The Council suggested that the power of
disposing of the proceeds of sales without
regard to outstanding claims for Duties,
might be extended to all private transfers
of property, but the Commissioners of Inland
Revenue could not see their way to accept
this suggestion.
In the interests of the public, however, I
am able to say that no additional burden
was imposed on them as the State accepted
responsibility for the additional cost and
expenses involved.
I take this opportunity of giving public
expression
to
the extremely satisfactory
manner in which the work of the Estate Duty
Department has always been carried out,
and to the efficiency and courtesy of the
Registrar of that Department and of his
staff in their relations with the Solicitors'
profession. A tribute is due to the rapidity
with which the Department was resuscitated
and put in working order—a great feat of
organizing ability and official grit.
Regarding the Land Purchase Bill I said
all I had to say at the last Half-yearly
Meeting. Nothing has since occured to call
for further 'comment.
Several spasmodic
efforts have been made to stimulate the
subject but without definite result.
I have referred to changes in the Officials
at the Courts.