107 / 114
APRIL, 1914]
The Gazette of the Incorporated Law Society of Ireland.
101
by
the Inland Revenue Authorities so as to
obviate similar delays in the future.
I remain,
Faithfully yours,
(Signed), WM. GEO. WAKELY,
Secretary,
The Assistant Secretary and Comptroller,
Inland Revenue,
Custom House,
Dublin.
Stamps and Taxes,
Inland Revenue,
Custom House, Dublin,
2nd March,
191 -1.
SIR,
With reference to your letter of the 26th
ultimo, I beg to state that no avoidable delay
takes place in dealing with valuations for
Increment Value Duty purposes.
Owing,
however,
to
the great amount "of work
entailed by Part I. of the Finance (1909-10)
Act, 1910, and to the nature of the procedure
prescribed therein in connection with valua
tions—see, for example, Sections 25, 26 and
27
of
the Act—considerable
time must
necessarily elapse between the delivery of
particulars of a
transaction creating an
" occasion " for charging Increment Value
Duty and the issue of a notification regard
ing the duty payable.
I may state, however,
that when attention is drawn to any case as
being urgent priority is given to it over less
urgent cases, and for some time past it has
been the practice of this Department to take
note of all cases where funds in connection
therewith are lodged in Court, with a view
to having the necessary valuations expedited.
I am, Sir,
Your obedient Servant,
(Signed),
J. SIMPSON,
Assistant Secretary and
Comptroller.
The Secretary,
The Incorporated Law Society of Ireland,
Four Courts.
Dublin.
County Court Collection of Debts.
The Law Times
of 21st March.
1914,
contains the following paragraph :
At the February Sitting of the Harrogate
County Court, Mr. J. Butterworth (Raworth
and Co., Harrogate) objected on behalf ,ol
Solicitors present against limited companies
being represented in judgment summonses
by agents of trade protection societies. His
Honour Judge Templer has issued the follow
ing order in response :—As to limited ccm-
panies :
To direct
registrar
to call
the
attention of the Judge to all cases in which a
limited company is plaintiff and which have
not been entered by a Solicitor so that same
may be struck out. To.call similar attention
where limited company is defending without
attorney
(Scriven
v.
Jescott (Leeds) Limited,
1908,
126 L. T. Jour. 100 ;
Bray, J.).
Undefended summonses': To direct registrar
to strike out all undefended cases where
neither plaintiff nor solicitor or counsel
appear.
Judgment summons :
To let it be
known that these summonses can only be
issued by plaintiff or his solicitor, and that one
or the other must appear in support of same.
Debt-collecting Societies :
To direct
the
registrar to satisfy himself in all cases that
the solicitor is acting directly for the plaintiff,
and not for any debt-collecting society,' a;s
such society may be maintaining the action
(Oram
v.
Hutt,
ante, p. 64).
•
-\;
NOTE.—Costs are given as'an indemnity
to the successful party, and are not a penalty
imposed on the unsuccessful party
(Gundry
v.
Salisbury,
102 L. T. Rep. 440),
arid" if
plaintiff not liable for costs, then no costs
can be recovered.
Publication of the Contents of Proved Wills.
THE following appeared in the parliamentary
Papers of 4th March, 1914',-^p^'."^'.:'; ^''';."
Q.
Lord Robert
Cecil.
—To
ask Mr.
Chancellor of the Exchequer, whether, in
view of the extensive publication in the daily
press of the contents of the wills of deceased
persons, he will consider the desirability of
enforcing the regulation that members of the
public inspecting wills at Somerset House are
not allowed to make written extracts there
from.
[ 1
8th February, 1
91.4: ]
'.'",' '..'.'
A.
Sir John Simon.—My Right
honourable
friend'has asked me to reply to this Question.
Section 66 of The Court of Probate Act,
1857, provides
for
the preservation and