JUNE, 1937]
The Gazette of the Incorporated Law Society of Ireland.
48
March, 1934, referred to in the Society's
" Gazette."
Attention
to
the directions
contained in
this circular would expedite
the carrying on of
the business in that
Department. Copies of this circular can be
obtained by members in the office of the
Secretary of this Society.
In the Estate Duty Office it must be
recognised that business has considerably
increased.
References
to
the Valuation
Office necessarily involve delay, as a valua–
tion can only be made after the valuer has
visited the local area. In future, provisional
assessments will be made, and so enable
grants to issue more expeditiously.
Another important question which has
been under consideration
relates
to
the
proceeds of policies of insurance effected
with British Companies on
the
lives of
persons who died domiciled
in Saorstat
Eireann. Differences between the British and
Saorstat Eireann Finance Departments have
imposed very considerable burdens on many
people in this country.
In order to secure
payment of the proceeds of such policies
duty has been paid here, and also has been
required in England, and the whole question
is in a most unsatisfactory position. Negotia–
tions have been proceeding between the two
Governments, and it is sincerely to be hoped
that a settlement will be made which will
clear up matters and remove the existing
anomalies,
and enable
refunds
of duty
wrongly paid to be recovered.
The Courts of Justice Act was passed on
28th November last and is in operation,
except Part IV and Sections 13 and 64 of
the Act. No date has yet been fixed under
Section
28
for bringing
into operation
Part IV, which deals with Circuit Court
appeals. There still remains for hearing a
large accumulation of appeals
from
the
Circuit Courts, and I have made representa–
tions with a view to having these appeals
dealt with, and am hopeful that they will be
disposed of during next Sittings.
I have recently attended a meeting of the
Superior Court Rules Committee, and this
Committee has decided to proceed in the first
instance with drafting of rules governing
appeals from the Circuit Court, so that they
may be ready when Part IV is brought into
operation.
Reference has been made at previous half-
3'early meetings regarding the provision of
essential text-books, the expense of printing
which is prohibitive.
Consultations have
recently been held with representatives of
the Bar in the hope that the Government
may be persuaded to undertake the cost of
the production of much-needed standard
works.
A catalogue of the Council's library is in
the printer's hands, and will be in circulation
within a few months.
It has proved a big
undertaking, which has been creditably
carried out by the Society's Librarian.
It is
intended that every member of the Society
will be
sent
a gratuitous copy of
the
catalogue.
I would call attention to the Registration
of Judgments Act, 1937, which came into
operation last month, and which a former
President of this Society (Mr. Laverty) was
active in having passed, and which contains
important provisions enabling judgments of
the Circuit Court to be registered in the
Central Office in like manner as judgments
of the High Court are registered in that office.
Section 4 of the Act provides that every
judgment of the Circuit Court obtained before
or after the commencement of the Act shall
be deemed to be a judgment entered up in
a Superior Court at Dublin within
the
meaning and for the purpose of Section 6 of
the Judgment Mortgage (Ireland) Act, 1850,
as amended, subject as provided by the same
section.
The Council have under consideration the
inadequate salaries offered to Solicitors as
whole-time officers under Public Boards-
It is highly undesirable that when initial
salaries not equal to a respectable living
wage are offered, any Solicitor should think
of applying for the position. In a recent case
the Appointments Commission advertised a
combined office of Town Clerk and Solicitor
to an Urban District Council where previously
a Solicitor held the position as a part-time
officer at a substantial salary and, in addition,
was paid his taxed costs.
In the advertise–
ment a much lower salary was offered, and a
condition of the acceptance of the position
was that the Solicitor would be a whole-time
officer. A deputation from the Council has
interviewed a representative of the Minister




