140 / 228
Law Agent, Bank of Ireland, on the legal position
in regard to certificates of discharge from death
duties which is considered to be unsatisfactory, and
appointed a deputation consisting of the President,
Mr. Quirke, Vice-President, and Mr. Patrick F.
O'Reilly to meet representatives from the Banks and
to make any necessary
representations
to
the
Revenue Commissioners.
Land Registry Fees
THE Council considered a report from a Committee
which considered correspondence received from a
member of the Society pointing out that Land
Registry Fees in respect of dealings with ground
rents are assessed, not on the capital value of the
ground rents, but on a fictitious capital value based
on the Poor Law Valuation of the premises, out of
which the ground rents are payable. This frequently
results in fees being assessed on a value approxi
mately five or six times the capital value of the rents.
It was ordered that representations should be made
to the Registrar of Titles on the matter.
Costs under the Labourers' Acts
THE President. reported that he had attended with
Mr. Shaw and the Secretary at the Local Govern
ment Department where the deputation had been
received by the Secretary to the Department. It has
been suggested on behalf of the Society that a new
Labourers' Order should be made increasing the
costs payable to solicitors acting for the local
authorities and solicitors acting for the owners of
lands, in conformity with the recent increases under
the Solicitors' Remuneration General Order, 1947,
and the Land Registration (Solicitors' Costs) Rules,
1947. It is understood that a new Labourers' Order
will be prepared at an early date and that the Presi
dent of the Society will be consulted before it is
signed.
Applications under Section 47
Two applications from solicitors under Section 47
were considered and granted on payment of the
current licence duty.
AFFIDAVITS FOR USE IN
NORTHERN IRELAND
THE following is a copy of an Order made by the
Lord Chief Justice of Northern Ireland :
I, THE RIGHT HONOURABLE SIR JAMES
ANDREWS, BARONET, Lord Chief Justice of
Northern Ireland, do hereby Order and Direct that
no Affidavit purporting to be sworn before any
person describing himself as " a Commissioner for
Oaths for the High Court of Justice in Ireland,"
shall be received or filed in any Office of the Supreme
Court in Northern Ireland without the special
permission of one of the Judges of the said Supreme
Court, unless such person, being a Solicitor, had
been appointed a Commissioner for Oaths for the
Supreme Court in Ireland before the coming into
operation of the Government of Ireland Act, 1920.
Dated this 6th day of May, 1947.
JAMES ANDREWS,
Lord Chief Justice.
N.B. It is suggested that the citation of the Court
by which he was appointed as part of the designation
of a Commissioner for Oaths at the end of an
affidavit is superfluous, and that in fact this addition
is frequently omitted from affidavits sworn before
Commissioners for Oaths both in England and
Ireland.
It is therefore suggested that a Commis
sioner who takes affidavits for
use in Northern
Ireland would be entitled
to describe
himself
simply as " Commissioner for Oaths."
NEW STAMP DUTIES.
Finance (No. 2) Act, 1947.
SPECIMEN forms of the certificates prepared by the
Revenue Commissioners referred to in the above-
mentioned
section are printed below.
These
specimens are not intended to be precedents but are
intended merely to be a guide to solicitors, etc.,
as to the matter essential to be contained in such
certificates and as to the form in which it is desirable
that same should be couched.
It is desired to draw
attention specially to the fact that in order to comply
with sub-sections (4) and (6) the appropriate cer
tificate must in every case be expressed to be given
by the party to whom the property is conveyed or
transferred.
SUB-SECTION (2) (fe) (i)
I/We certify that the transaction hereby effected
does not form part of a larger transaction or of a
series of transactions, in respect of which the amount
or value, or the aggregate amount or value, of the
consideration exceeds £500.
or in the case of Voluntary Dispositions
inter
vivos.
I/We certify that the transaction hereby effected
does not form part of a larger transaction or of a
series of transactions, in respect of which the value,
or the aggregate value, of the property conveyed
or transferred exceeds £500.
SUB-SECTION (2)
(b)
(ii)
I/We certify that the transaction hereby effected
does not form part of a larger transaction or of a
series of transactions.
54