The Gazette 1971

Thus, in chapter two, we find "What constitutes trad-

ing", in chapter three "Emoluments", chapter nine,

"Trust Income : income arising during the administra-

tion of an estate". Similarly in the case of estate duty,

we find separate chapters devoted to "General exemp-

tions and reliefs", "Settled property", "Partnership

interests and property subject to option", "Joint prop-

erty", "Life policies", and "Controlled companies".

The book contains references to many of the recent

cases on the matter under review in each chapter, but

the paucity of references to Irish decisions, some of

which are in conflict with those of the English courts,

is a matter which might well be remedied in later

editions of this work.

Stamp Duty for Conveyancers by J. T. Farrand; second

edition; Oyez Publications, 1971; pp. 94; paperback

£1.75.

This work is of considerable use to practitioners in

Ireland for the law governing stamp duties is one which

has not altered greatly in England or Ireland since

1922. The basis of the law in both countries is still

substantially to be found in the Stamp Act of 1891

and a great majority of the statutory references through-

out the book are to this Act and the cases quoted have

for the most part been on interpretations of that Act.

Accordingly it can be recommended to practitioners as

a useful handbook which may prove more manageable

than the Government Publications loose-leaf tome on

the law of stamp duties.

It is, as one would expect from any work of Professor

Farrand's, extremely well written. The Irish practitioner

will cast an envious eye on the scales of duty payable

in the United Kingdom oh conveyancing transactions.

The duty payable on the sale of a £7,000 house in the

United Kingdom would be £35 while the duty payable

in the Republic for such a transaction would be £210.

It is to be hoped that the Minister for Finance will be

able to find some way of giving relief to purchasers

of houses in the lower price bracket which would go

someway to reduce this burden.

J. F. Buckley

The Trustees

Hand Book

by A. R. Mellows; second

edition; Oyez Publications, 1971; pp. 172; paperback

£2.30.

It is regrettable that this work cannot really be recom-

mended to Irish practitioners or more particularly to

Irish trustees because it is to trustees that the work is

directed. Unfortunately the changes which have taken

place in the United Kingdom legislation since 1922 are

so considerable that even the practitioner would have

difficulty in using this book and applying its terms to

Irish law. For a trustee to attempt to do so would be

well nigh suicidal. This is not to say that there are not

passages in the book which could be of considerable use

to practitioners but they will have to remember that in

many cases no source is given for the statements of the

law set out in the text and that many of the sources

may in fact spring from post 1922 United Kingdom

legislation which has no counterpart in our jurisdiction.

J. F. Buckley

Equity

and

the Law of Trust by Philip H. Pettitt;

Butterworths; £5.50.

When the Court of Examiners in collaboration with the

Incorporated Law Society of Ireland's lecturers and

examiners recently reconsidered the examination course

and syllabus it was suggested that Equity might be

abolished as a separate examination subject and re-

distributed amongst other subjects such as Property

and Contracts. This was found to be impractical for

the reason given in the Preface to this the second edition

of Professor Pettitt's admirable work, namely "that

there is too much of it". However, Professor Pettitt has

omitted some of the topics which one used to expect

to find in an Equity textbook, such as mortgages and

restrictive covenants (left to Property), administration

of assets (left to Succession), and equitable assignments

(left to Contract).

This is a difficult book to absorb and is not recom-

mended for the beginner. There appears to be an auth-

ority (though very few Irish authorities) cited for almost

every statement in the text with consequently a very

considerable index of cases running to almost 100 pages.

Disappointingly, the author has not yet been per-

suaded to incorporate substantial references to tax law

in the text, although one might have assumed it rather

difficult to discuss such matters as discretionary trusts

in the modern idiom without such knowledge. How-

ever, a short section has been introduced to ensure that

revenue considerations are not overlooked. Presumably

this separation of revenue considerations and trust mat-

ters is for academic convenience—equity and tax

teachers being seldom the same person.

The recent spate of litigation in England dealing

with property rights as between husband and wife and

in particular with the doctrine of advancement as

applied to property put in the wife's name is ade-

quately but uninspiredly treated. Most of this litigation

is caused by broken marriages and it will be interesting

to see, as time passes, whether the Irish courts will

follow the English case law or develop judicial doc-

trines perhaps more in accord with our differing social

and economic circumstances.

It is interesting to note that in Pettitt v Pettitt a

House of Lords decision, so far the leading case on the

matter, three of the Law Lords expressed the view that

although the presumption of advancement still subsists

where a man puts property in his wife's name, its

strength has much diminished with changing conditions.

In Ireland many matters between husband and wife

are now dealt with under the cloak of the Guardian-

ship of Infants Act but, like Section 17 of the Married

Women's Property Act, 1882, this can presumably, so

far as title to property is concerned, be purely a proce-

dural device conferring no jurisdiction to transfer any

proprietory interest from one spouse to another or to

create new proprietory rights in either spouse. The time

may not be too far distant when we will require legis-

lation on the lines of the British Matrimonial Proceed-

ings and Property Act, 1970, which deals comprehen-

sively with financial provision in matrimonial proceed-

ings and the property adjustments that may be called

for. The need for such legislation is, of course, a ques-

tion quite independent of that more controversial issue,

civil divorce.

Professor Pettitt is to be commended for his industry

and this book can be recommended to the advanced

student and to the practitioner.

Gurran

DUBLIN SOLICITORS BAR

ASSOCIATION

CIRCUIT COURT DRAFT ORDERS

Solicitors should note that a new procedure in respect

of draft orders has been in operation in the Dublin