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The Gazette of the Incorporated Law Society of Ireland.
[FEBRUARY,1918
Registrars.—
John Ronan, Esq., 45 Fitz-
william Square, Dublin;
and William T.
Sheridan, Esq., i Elgin Road, Dublin.
Estate Duty on Freehold Registered Land.
The following letter has been received by
the Secretary, from the Assistant Secretary
and Registrar, Estate Duty Office :—
Estate Duty Office,
Custom House, Dublin,
DEAR SIR,
24th November, 1917.
Re
FREEHOLD REGISTERED LAND.
With reference to the case of
Longwortb v.
Campbell
(1910),
I
I.R., 23, in which the
Master of
the Rolls decided
that
land
purchased under the Land Purchase Acts
and registered as Freehold Registered Land
remains real estate, I beg to inform you that
the Irish Law Officers recently gave it as
their opinion that such land does not pass to
an executor as such.
I have received the requisite authority to
adjust the official practice accordingly.
In these circumstances, and in view of the
provisions of Section 9 (i) of the Finance
Act, 1894, land of this description will now
be regarded as liable for payment of the
Estate Duty thereon, in the same way as if
it had been assessed as real estate in the first
instance ; and it will be no longer necessary
to include such land as part of a deceased
person's free personal estate in the Inland
Revenue Affidavit leading to a Grant of
Probate or Administration.
It should be
accounted for as real estate, and therefore
Court Fees will not be charged thereon as
hitherto.
I shall be obliged by your kindly bringing
this change under the notice of the profession
through the medium of your report or other
publications.
Yours faithfully,
(Signed), H. WHEWELL,
Assistant Secretary & Registrar.
The Secretary,
Incorporated Law Society of Ireland,
Solicitors' Buildings, Four Courts,
Dublin,
Results of Examinations.
At the Preliminary Examination, held upon
7th and 8th January, the following passed
the Examination,
and
their names
are
arranged in order of merit :—
1. Reginald J. Nolan.
2. Austin Donnelly.
Cornelius P. W. McGrath.
^ I equal.
Peter Fox passed the modified Preliminary
;
Examination for which he had liberty to
!
present himself.
!
Six candidates attended :
four passed ;
two were postponed.
At the Final Examination, held upon 2nd,
3rd and 4th January, the following passed
!
the Examination,
and
their names
are
i
arranged in order of merit :—
i
i
i. Patrick J. Kennedy.
l
2. James F. Crotty.
!
•
3. Charles K. Murphy, B.A., N.U.I.
4. Francis B. O'Toole.
5. Laurence F. Branigan.
6. Edward J. Duffy, B.A., N.U.I.
The Council have awarded Special Certifi
cates to Patrick J. Kennedy and James F.
Crotty.
Ten candidates attended :
six passed ;
four were postponed.
Intermediate Examination.
The March Intermediate Examination for
Apprentices will be held upon Friday, the
'
First day of March, at 10 o'clock a.m.
I
Intending candidates should lodge their
notices in the Secretary's Office before i8th
February.
ALL communications connected with THE
GAZETTE (other than advertisements) should
be addressed to the Secretary of the Society,
Solicitors' Buildings, Four Courts, Dublin.