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AUGUST, 1931]
The Gazette of the Incorporated Law Society of Ireland.
17
NEW MEMBERS.
The following have j oined the Society:
Bernard Finegan, 13 Lower Ormond
Quay, Dublin.
Joseph Kearney, Tullamore.
Miss Edith G. Keller, 46 Kildare Street,
Dublin.
Lyndon G. C. Lett, 23 Ely Place,
Dublin.
Miss Gladys L. Tallan, Drogheda.
Frank Thornton, Enniskillen.
THE SOCIETY'S NEW PREMISES.
The new premises of the Society at The
Four Courts are almost ready for occupation
and early in the month of September the
Society will move from 45 Kildare Street,
Dublin, to Solicitors Buildings, Four Courts,
Dublin.
INCOME TAX ACT, 1918.
SECTION 103.
Under the above heading, the following
paragraph
(re-produced
by
permission)
appears in the Annual Report of the Council
of
the English Law Society, which was
adopted at the General Meeting of the mem–
bers of that Society on' 1 Oth July, 1931.
The
paragraph deals with a matter which has
been under the consideration of the Council
of this Society, and has been, from time to
time, a subject of inquiry from members of
the Society :
"The Council have had under consider–
ation the question of the liability of solicitors
to make returns under Section 103 of the
Income Tax Act, 1918, in respect of income
which has passed through their hands on
behalf of clients, and has not been taxed
at source.
Several members have written
inquiring whether the Council propose to
intervene with regard to a pressing letter
from the Inland Revenue Authorities sent
to many solicitors as a result of failure to
comply with
the
requirements
of
the
Section."
"The Council communicated with the
Inland Revenue Authorities
and were
informed that the Board of Inland Revenue
were satisfied
that solicitors
are
under
statutory obligation
to make the return,
and that the Board proposed in the im–
mediate future to enforce this obligation if
necessary by proceedings.
" The Council realise that the question is
a serious one from a professional point of
view. Accordingly they are considering it
with special care, and are taking the advice
of counsel upon it."
EXAMINATIONS, OCTOBER, 1931.
The Intermediate Examination will be
held on Friday, 2nd October, at ten o'clock,
a.m.
Notice of intention to attend should be
lodged before 12th September.
The Final Examination will be held on
Monday and Tuesday, the 5th and 6th
October, at ten o'clock, a.m., each day.
Notice of intention to attend should be
lodged before 15th September.
The Preliminary Examination will be
held on Wednesday and Thursday, the 7th
and 8th October, at ten o'clock, a.m., each
day.
Notice of intention to attend should be
lodged before 17th September.
All of the above examinations will be held
in Solicitors' Buildings, Four Courts, Dublin.
LECTURES
Michaelmas Sittings, 1931.
The Professor of Real Property, Equity
and Conveyancing will begin his lectures to
the Senior Class on Tuesday, 20th October,
at 2.15 p.m., in Solicitors' Buildings, Four
Courts, Dublin.
Notice of intention to attend to be lodged
before 6th October.
Senior lectures will be delivered at 2.15
p.m., on Tuesdays and Fridays.
The Professor of Common Law will begin
his lectures to the Junior Class on Wednesday
21st October, at 2.15 p.m., in Solicitors'
Buildings, Four Courts, Dublin.
Notice of intention to attend to be lodged
before 6th October.
Junior
lectures will
be
delivered
at
2.15 p.m., on Wednesdays and Thursdays.
ALL communications connected with THE
GAZETTE (other than advertisements) should
be addressed to the Secretary of the Society,
45 Kildare Street, Dublin, C.17.