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The Gazette of the Incorporated Law Society of Ireland
[MAY, 1939
in assessment of Duties on Affidavits of
Assets
in
connection with Probate and
Administration matters, the question was
taken up with
the Controller of Estate
Duties. Your Council pressed for a reversion
to the system which formerly obtained in
the Estate Duty Office
of
having
an
immediate assessment made on the affidavit
as presented, leaving the Revenue open to
present such further claims for duty as
might arise on further investigation should
such prove necessary. While the Controller
steadfastly refused to revert to this practice,
an undertaking was obtained
that
the
assessment of duties would be considerably
speeded up, and some improvement in this
direction has undoubtedly taken place. It is
a matter for regret, however,
that
the
Controller could not see his way to accede to
your Council's request, as, no matter what
expedition is used, considerable delay takes
place while the Revenue are conducting
what, in many cases, amounts to an enquiry
into the financial history of the Estate, and
while this is taking place the. issue of the
Grant of Probate or Administration, as the
case may be, is held up, and with it all
dealings with monies,
stocks
or other
properties involved. Meantime, interest on
the duty is running against
the parties
responsible, and this interest must,
in
the
aggregate, amount to a considerable addition
to the Revenue arising from Death Duties.
This loss falls on the members of the com
munity directly concerned in the transaction,
and the Solicitors' profession is powerless in
the matter of obtaining any relief for them.
In conclusion, I regret to have to draw
attention to a matter which is at present
giving concern
to your Council. At the
Final examination held last month, forty-five
candidates presented themselves for examina
tion, of whom twenty-two passed. Your
Council did not find themselves able to make
any awards whatever
for special merit.
This is a repetition of a state of affairs which
has existed for the past couple of years, and
cannot longer be regarded as merely an
unusual incident in respect of one examina
tion. Whether
it arises from
the extra
examinations in subjects other than law,
for which apprentices have now to present
themselves, or from
the anxiety of
the
apprentices to complete their course in the
shortest possible
time, or from whatever
other cause, it cannot be denied that the
steady deterioration in the marks obtained
by apprentices sitting for the Final examina
tion is an unfortunate and undesirable state
of affairs. Although the number of students
now seeking to enter the profession is some
what smaller than that obtaining a few years
ago, it is still high, and I fear out of pro
portion to the opportunities for making a
reasonable livelihood for those who succeed
in
becoming
qualified. The
volume
of
litigation
tends
to decrease.
Scarcity of
money, and consequential decline of business
generally throughout Eire for some years
past,
tends
to
restrict
enterprise with
resulting diminuation of commercial and
conveyancing business.
The outlook for
young people at present entering our pro
fession is anything but rosy, and both parents
and student would do well to direct their
minds very carefully to this condition of
affairs when the question of a young person's
future career is being considered.
Mr. W. J. M. Coulter having spoken on
the subjects of the delay in assessment of
duties, and also on the subject of the Society's
Final examination ;
The President replied
and
the meeting terminated.
^
MEETING
OF THE
COUNCIL.
20th April.
Twenty-five members present.
Court of Examiners.
The report of the Court of Examiners
upon the results of the April Preliminary
and Final examinations was submitted and
adopted—the results appeared in the Gazette
of last month.
District Probate Registrar.
A letter was read from the Hon. Sec. of
the County of Tipperary and Birr Division of
the County of Offaly Sessional Bar Associa
tion enclosing copy of the following resolution
passed by that Association :—" That the
Committee of the County of Tipperary and
Birr Division of
the County of Offaly
Sessional Bar Association desire respectfully
to protest against the proposed amalgama
tion of the Office of District Probate Registrar
at Waterford, which has recently become