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APRIL, 1933]
The Gazette of the Incorporated Law Society of Ireland.
45
NEW MEMBERS.
The following have joined the Society :
Francis Burke, 39 Dawson St., Dublin.
Timothy Linehan, Millstreet, Co. Cork.
COMMISSIONERS FOR OATHS
Appointed by the Chief J ustice on 31st March,
1933.
Co. CAVAN :
Thomas Joseph McDonald,
District Court Clerk.
Co. CORK :
Michael O'Sullivan,
District Court Clerk.
KING'S Co. (Offaly)
James Daniel Mitchell,
Solicitor.
Co. MONAGHAN :
Bernard Joseph Keoghan,
DISTRICT.
... Cootehill
Kingscourt
Shercock
... Castletownbere
Birr
Carrickmacross
Clerk of Urban District Council.
Francis George Orr,
Solicitor.
Co. TIPPERARY
Edward John Ryari,
Solicitor.
Co. WEXFORD :
Joseph John Stafford,
Town Clerk.
... Castleblayney
... Thurles
... Gorey
CERTIFICATE OF PAYMENT OF INCOME
TAX.
Section 6 (1) of the Finance Act, 1928,
provides as
follows : " The Landlord or
" immediate lessor or the occupier of any
" property charged or chargeable under
" Schedule A or Schedule B of the Income
" Tax Act, 1918, may apply to the inspector
" of taxes for the district in which such
" property is situated for a certificate that
" all income tax charged under the said
" Schedules for all the years of assessment
" ending prior to the 6th day of April pre-
" ceding the date of the application has been
" paid, and that no further income tax under
" the said Schedules is chargeable for such
" years, and the
inspector of
taxes, on
" being satisfied as to the facts, shall issue a
" certificate to that effect."
In the case of " Hopkins v. Geoghegan "
reported
1931
Irish Reports,
135
the
Court expressed an opinion on three of the
requisitions
furnished by
the purchaser,
but without giving a formal decision thereon.
The opinion of the Court on one of these
requisitions is in the following terms :
" The production of a certificate under
" Section 6 of the Finance Act, 1928, from
" the Revenue Commissioners
that no
arrears of income tax were outstanding,
" if required by the purchaser, is an expense
" which by Sec. 3, Sub-Sec. 6,
of
the
" Conveyancing Act, 1881, must be borne
" by him, as the contract of sale contained
" no provision to the contrary (Sec. 3, Sub-
"
Sec. 9)."
This matter has been considered by the
Council, and while not questioning
the
validity of the opinion expressed by the
Court, the Council is of opinion 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.
DEATH DUTY ACTS.
The Library Committee desire to draw
attention to a publication issued by the
Stationer}^ Office, London, entitled British
Death Duty Acts, 1796 to 1924, being a
collection of Acts relating to the Death
Duties, including sections of various Acts
incidentally
affecting
those duties
from
the Legacy Duty Act, 1796, to the Finance
Act, 1924. The book, which contains 548
pages, can be obtained through any book–
seller, price seventeen shillings and sixpence
net. Three supplements have been issued,
price half-a-crown each, bringing the publica–
tion up to the year 1930. The four books
can be seen in the Society's Library.
INTERMEDIATE EXAMINATION.
An
Intermediate Examination will be
held on Friday, 2nd June, 1933.
Notice of intention to attend the examina–
tion should be lodged in the Secretary's
Office before 13th May.
ALL communications connected with THE
GAZETTE (other than advertisements) should
be addressed to the Secretary of the Society,
Solicitors' Buildings, Four Courts, Dublin.
N.W.8.