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12
The Gazette of the Incorporated Law Society of Ireland
[June, 1943
and the Council has power from time to time
to appoint any other
ad hoc
Committee or
Committees as it thinks fit.
Each of the
Committees have met from time to time
and have reported to the Council on the
various matters which were left before them
for their consideration.
It was felt that changes could be made in
the GAZETTE so that it might have greater
interest for the profession, but the changes
which we desire cannot be proceeded with
at the moment owing to the Emergency and
the paper shortage. It was decided, however,
that certain changes should be made in the
GAZETTE and that members of the Society
and the various Bar Associations throughout
the country should be invited to contribute
items of interest. Such contributions will be
welcome but those contributing must realise
that at the present time anything inserted
in the GAZETTE .requires consideration as
regards space.
Correspondence has taken place between
the Society and the Appointments Com
mission, in which the Commissioners have
stated that they are willing in certain vacan
cies, to accept the recognised honours in our
Final Examination as being equivalent to a
University Honours Degree. We are still
awaiting information as to what standard
they will consider as equivalent.
A member objected to the form of Certifi
cates issued by the Accountant General on
the grounds that they did not show the gross
dividend from which the Income Tax is
deducted.
A number of interviews took
place between members of the Council and
the Accountant General in the course of
which the Accountant-General said that he
could not agree to changing the present
system as it would involve scrapping his
ledgers and obtaining new ones and the
Council decided that nothing further could
be done in this matter.
An objection was also received to the
practice of
the Taxing Masters requiring
Solicitors to lodge their stamped Certificates
before taxation of costs. The Society has
obtained an Agreement from the Taxing
Office that a Register will be kept in the
office so that it will only be necessary to lodge
the Certificates at the commencement of
each year.
A difficulty has arisen as regards ap
prentices serving
in
the Defence Forces.
The Council is anxious that every facility
should be given to these apprentices but,
unfortunately, your Council does not possess
the necessary powers.
It is proposed to ask the Department of
Justice to issue an Emergency Powers Order
which will give us the necessary powers.
As you are doubtless aware the Society
appears
in
the Register of Nominating
Persons, entitled to nominate candidates
for the purpose of election of the Seanad.
Our profession will have a great part to
play in the changed conditions that will
exist in the future, when this terrible scourge
of war has passed,-and I trust that we will
all be prepared to play our part in the build
ing up of our own Nation and make it an
example of a noble Christian State.
CERTIFICATE OF DISCHARGE OF INCOME
TAX.
The attention of members is drawn to a
notice which was published in the GAZETTE
in April, 1933, with reference to the practice
of charging against the purchaser of land
the costs of obtaining and furnishing the
certificate under Section 6 (1) Finance Act,
1928.
In the case of Hopkins v. Geoghegan
(1931 I.R. 135) it was held that the produc
tion of this certificate if required by the
purchaser is an expense which by Section 3 (6)
of the Conveyancing Act, 1881, must be
borne by him in the absence of any provision
to the contrary in the contract for sale.
In 1933 the matter was considered by the
Council, which, while not questioning the
validity of the opinion expressed by the Court,
advised the profession that in conveyancing
matters the certificate in question should be
furnished by the vendor's solicitor without
charge either against his own client or against
the purchaser. The Council is aware that
while,
in general,
the practice suggested
above is adopted, there is not complete
uniformity in this regard.
It is considered
that in the interests of the profession as a
whole members would be advised to follow
the opinion expressed by the Council in
April, 1933.
INCREASE OF WORKMENS' COMPENSA
TION WEEKLY PAYMENT.
The attention of Solicitors is drawn to
Emergency Powers (No. 274) Order, 1943,