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22
The Gazette of the Incorporated Law Society of Ireland.
[NOVEMBER, 1932
If this interest is payable wholly out of
profits and gains brought into charge to
income tax, deduction of income tax from
the interest is authorised by Rule 19 of the
General Rules, Schedules A, B, C, D and E,
Income Tax Act, 1918, at the rate or rates of
tax in force during the period through which
the interest was accruing due. If the interest
is not payable, or not wholly payable, out of
profits and gains brought
into
charge,
deduction of tax falls to be made under
Rule 21 of the General Rules at the rate of
tax in force at the time of payment.
Mise, le meas,
(Signed)
J. P. MACCORMACK.
W. G. Wakely, Esq.,
Secretary,
The Incorporated Law Society of Ireland,
Solicitors' Buildings, Four Courts,
Dublin, N.W.8.
NOTES ON SOLICITORS' COSTS.
Mr. Gill, the author of the above-mentioned
work, requests that "attention be called to the
fact that the Scales of Costs of High Court
Judgments by default of appearance for a
liquidated demand, set out on page 65 of the
book, ceased
to be applicable with
the
coming into operation of the Circuit Court
Rules and Schedules.
EXAMINATION RESULTS.
At the Preliminary Examination held on
the 10th and llth October, the following
passed the examination, and their names are
arranged in order of merit :
1.
Timothy O'Sullivan.
2. Robert E. J. Brady.
3.
Francis L. Scott.
4. Hugh J. Ward.
5.
James M. Gilmartin.
6.
Fergus P. Britton.
7. William D. Andrews.
8.
Frederick J. Wright.
9. Diarmuid A. Saunders.
10. Thomas J. Kenny
Michael Morrisey
12.
Patrick M. Farrell \
,
Charles Reddy
/eclual
Eighteen candidates attended,
thirteen
passed.
>equal
Preliminary Examination Prizes, 1932.
None awarded.
Legal Practitioners (Qualification) Act, 1929.
The following passed a " First Examina–
tion " in Irish under the above Act, held on
12th October :
Robert E. J. Brady.
Fergus P. Britton.
Patrick J. Chambers.
Francis M. F. Early.
Stephen J. Gannon.
Desmond A. Houlihan.
Sighle MacBride.
Liadain MacErlean.
Arthur Mullan
.Eleanor C. Murray.
John J. Seery.
Hugh J. Ward.
Eighteen
candidates
attended,
twelve
passed.
Intermediate Examination.
At the Intermediate Examination held on
3rd October,
the
following passed
the
examination :
PASSED WITH MERIT.
1. William H. Ryan.
2.
James M. Hession.
3. Raymond A. French.
4. Brigid Hogan.
5.
Thomas Hutch.
6.
John G. J. Colman "\
,
IsaacNolan
/eclual
8.
John F. Neilan.
PASSED.
Augustine J. Baldwin.
Edward R. Banim.
Michael R. Boland.
Alan R. Booth.
Thomas D. Brick.
John Burke.
James D. Clenaghan.
Michael J. C. Dempsey.
Margaret M. Dunne.
Kathleen B. Durcan.
Liam J. Egan.
Joseph H. Evans.
William B. Galvin.
Gerald Goldberg.
Charles J. Holohan.