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FEBRUARY, 1938]
The Gazette of the Incorporated Law Society of Ireland
75
The following is a copy of the headnote of
the report above referred to :
" J. B. D. was domiciled in the Irish Free
State, and held a policy of assurance on his
life with
the
Scottish Amicable
Life
Assurance Society, a society incorporated by
statute and having its registered office in
Glasgow.
J. B. D. died on the 2nd April,
1931, at which date the said policy was
situate in the Irish Free State. On the death
of J. B. D. the Commissioners of Inland
Revenue in Great Britain claimed, and were
paid, estate duty on the proceeds of the
policy. The Irish Free State Revenue Com–
missioners also claimed estate duty, which
was paid under protest, the Irish Commis–
sioners having refused to make any allowance
under the Double Taxation (Relief) Order
(No. 1), 1923, in respect of the duty so paid
in Great Britain. The Irish Commissioners
based their refusal on the ground
(inter alia)
that
the
said
policy was a
specialty,
physically located in the Irish Free State at
the date of the death of J. B. D. within the
meaning of the Double Taxation (Relief)
Order
(No.
1),
1923, Part II
(c),
and
accordingly that estate duty was payable in
the Irish Free State and not in Great Britain.
" Held, that the debt due on the said
policy was a debt due on a specialty situate
in the Irish Free State according to the laws
in force in England and Ireland on the 6th
December, 1922 (the date upon which any
question as to whether any property is to be
treated for the purpose of double taxation
relief as situated in Great Britain or in the
Irish Free State is to be determined under
the Double Taxation (Relief) Order (No. 1),
1923) ;
that no duty was payable thereon in
Great Britain, and that the Revenue Com–
missioners of the Irish Free State were right
in refusing to make an allowance in respect
of the estate duty paid to the Commissioners
of Inland Revenue in Great Britain."
CALENDAR.
The Calendar of the Society for 1938 can
be obtained in the Secretary's Office. Price five
shillings; by post five shillings and sixpence.
STATUTORY RULES AND ORDERS,
AND RULES.
Attention is drawn to the following Statu–
tory Rules and Orders :
1937, No. 222.
General Byelaws for the
control of traffic.
1937, No. 241.
Dublin Traffic Byelaws.
1937, No. 242.
Dublin Traffic
(Parking
and Waiting) Byelaws.
1937, No. 264.
Land Registration Rules,
1937.
1937, No. 292. The Land Registration Fee
Order, 1937.
1937, No. 294. Courts of Justice Act, 1936
(Part IV) (Commencement) Order 1937.
Rules.
High Court and Supreme Court Rules
of llth October, 1937, regulating procedure
under Part IV of Courts of Justice Act, 1936.
APRIL EXAMINATIONS, 1938.
Preliminary Examination, Monday and
Tuesday, 4th and 5th days of April. Notice
of intention to attend to be lodged before
15th March.
Final
Examination, Wednesday
and
Thursday, 6th and 7th days of April. Notice
of intention to attend to be lodged before
17th March.
First and second examinations in Irish,
Friday and Saturday, 8th and 9th days of
April. Notice of intention to attend to be
lodged before 19th March.