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The Gazette of the Incorporated Law Society of Ireland.
[MAY, 1907
Taxing Office Forms.
THE undermentioned new forms have been
sanctioned by the Taxing Officers with
the
view of facilitating the preparation of certi–
ficates of Bills of Costs, and of obviating the
necessity of engrossing certificates in the cases
to which these certificates apply.
1. Certificate of Taxation. Ordinary Costs
of Action, &c.
2. Certificate of
Ex-parte
Taxation. Costs
of Registering Judgment as Mortgage.
3. Certificate of
Ex-parte
Taxation. Costs
of obtaining Grant of Probate, or Grant of
Letters of Administration.
4. Certificate of
Ex-parte
Taxation. Costs
of passing Account of Receiver, &c.
5. Certificate of
Ex-parte
Taxation. Costs
of passing Account of Committee or Receiver.
Annual Certificate Duty.
THE Council, upon the 7th March, submitted
a memorial
to the Chancellor of the Ex–
chequer, urging the abolition or substantial
reduction of the certificate duties payable by
Irish solicitors.
No official reply has been
received by the Society from the Chancellor of
the Exchequer ; but in reply to a question put
to him by Mr. Vincent Kennedy, M.P., Solicitor,
he stated that, having considered the memorial,
he was not in a position to accede to its prayer.
The Council communicated with
several
Members of Parliament, asking support
in
favour of the memorial.
The Chief Secretary for Ireland (the Right
Hon. A. Birrell) stated in reply that, know–
ing how many are the calls made upon the
Chancellor for various purposes, he would feel
some difficulty in pressing the claims of any
particular case for reduction of taxation, but
that he would convey to his colleague his view
that if it were possible to make a reduction in
these duties, it would be a fair thing, as, in his
view, the duties are somewhat high.
Letters were also received from Mr. John
Redmond, M.P. ;
the Attorney-General
for
Ireland, M.P. ;
Mr. V. Kennedy, M.P. ;
and
Mr. P. O'Doherty, M.P. ;
promising support
in the matter.
This duty, payable by solicitors on their
certificates, was originally a war tax, imposed
for the first time by the Act 25 George III,
cap. So (1785), and then applicable only to
Great Britain, the rates imposed by that Act
being ^5 for solicitors resident in London or
Edinburgh, and ^£3
for solicitors
resident
elsewhere in Great Britain.
The duties were for the first time imposed
upon Irish solicitors by the Act 56 George III,
cap. 65 (1816), by which Act they were fixed
at
£8
for London, Edinburgh, and Dublin
solicitors, and ^3 for country solicitors; and
these rates of duty were, by the Act of 5 & 6
Vict., cap. 82 (1842), increased to ^12 and ^8
respectively.
In the year 1853 the duties were reduced to
,£9 and
£6
respectively the amounts now
payable.
It therefore appears that the tax has
from time to time been revised.
No tax similar to the annual tax thus payable
by solicitors is imposed on either barristers,
physicians, or the members of any other of the
learned professions.
Solicitors, prior
to admission, pay upon
articles of clerkship a stamp duty of
£So,
and
upon admission a stamp duty of ^25.
The amount of revenue derived from the
payment of certificate duty by Irish solicitors
in the year 1886 was approximately ,£8,352,
and the amount in 1906 was approximately
^10,564 ios., showing an increase of revenue
to the State produced by this duty in Ireland
during recent years.
Labourers (Ireland) Act, 1906.
AGREEMENT
AS TO SOLICITORS' REMUNERATION.
THE following is a copy of a proposal recently
accepted by a District Council in the West of
Ireland from its solicitor. The accepted pro–
posal has been
sanctioned by
the Local
Government Board : " I agree to do all the
work
in connexion with the Labourers Act
Scheme, now beginning, at the rate of
£6
a
site,
this sum to include the getting-up of
evidence at all
inquiries, attending same,
attending Council meetings, attending on all
Appeals, and
investigating all Titles, and
drawing and witnessing all bonds."
REGISTRY OF TITLES UNDER LABOURERS
ACTS.
The following is a copy of a memorandum
with reference to the practice in the Registry of
Titles under the Labourers (Ireland) Acts,