The Gazette 1979

GAZETTE

APRIL 1979

CORRESPONDENCE

Office of the Revenue Commissioners,

Dublin Castle,

Dublin 2.

J. J. Ivers, Esq.,

Director General,

The Law Society,

Blackhall Place,

Dublin 7.

Dear Mr. Ivers,

Although the former death duties have now been

abolished for almost four years, claims remain un-

satisfied in a considerable number of cases. The Revenue

Commissioners must continue to press for the delivery of

outstanding accounts and for the payment of the relevant

duties, interest on which continues to accrue at 9% per

annum.

It is in the interests both of the taxpayer and the

Revenue that these cases should be settled with the

minimum delay. I know that this problem is causing

concern to many Solicitors.

Direct discussion of outstanding issues with the

officials of the Capital Taxes would probably be more

fruitful than protracted correspondence in bringing old

cases to finality in the majority of instances.

.1 would like, therefore, through the Gazette, to suggest

that your members would find it profitable to arrange

appointments with the staff of the Capital Taxes Branch

to discuss outstanding claims in order that the process of

clearing off what is now an old arrear may be speeded up

to everyone's satisfaction. I need scarcely add that they

will receive every cooperation and assistance from the

officials concerned.

Yours sincerely,

M. K. O'Connor,

Commissioner.

The High Court,

Probate Office,

Four Courts,

Dublin 7.

Re: Affidavits of Market Value

Dear Sir,

The Probate Judge has ruled that where affidavits of

Market Value are required for probate purposes, they

may, in future be sworn by Chartered Surveyors. Such

affidavits, when sworn by Auctioneers, Valuers and

practical farmers will, of course, continue to be accepted.

You may wish to draw this ruling to the attention of

your members through your Gazette.

Yours truly,

Eamonn G. Mongey,

Assistant Probate Officer.

Uper Merrion Street,

blin 2

Dear Editor,

I refer to my recent article and wish to refer to a

printing error on Page 184 of the November, 1978,

Gazette under the Paragraph heading "Option Theory

Abandoned".

In the second last line of the first paragraph on the

second half of page 184, it states as follows

henceforth both types of clauses, subject to what has been

said before were

not

to be deemed as not involving time as

being of the essence for their exercise". This statement

involves the double negative which if interpreted strictly

reverses the interpretation of the decisions of the House of

Lords and should read " . . . henceforth both types of

clauses, subject to what has ben said before were

now

be deemed as not involving times as being of the essence

for their exercise".

I merely wish to bring this to your attention in the

unlikely event of any misunderstanding by readers.

Yours faithfully,

Michael W. Tyrrell

The Incorporated Law Society of Ireland,

Solicitors' Buildings,

Four Courts,

Dublin 7, Ireland.

Dear Sir or Madam:

As part of our post-Juris Doctor program we annually

place recent law graduates — most of them American —

in two-month training posts throughout Europe.

More than 60 private law firms, agencies such as the

EEC, Amnesty International, International Atomic

Energy Agency, and UNIDO, and corporations such as

IBM, TOTAL Petroleum Company, and The East

Asiatic Company Ltd. have cooperated in the program.

These are not paid positions, but it is usual for the host

to contribute some symbolic stipend for each of the two

months of work. These have been in cash — generally in

the range of $250 to $300 per month — or in kind, such

as the provision of housing for two months.

Bar organizations in Denmark, Germany and Italy

now help us to find training posts in their countries.

However, we urgently need more positions in Ireland.

Will you aid us by asking your members if they will take

one of our lawyers next October-November?

We will greatly appreciate it if you will publicize our

request to your members. Thank you for your assistance.

I hope I may hear from you.

Cordially,

Dennis Campbell, Director

University of the Pacific

McGeorge School of Law

Euiopean Programs

5033 Salzburg, Postfach 59, Austria.