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COMMISSIONERS OF CHARITABLE

DONATIONS & BEQUESTS

Board Meetings

Michaelmas Term—1968

Tuesday, 22nd October

Tuesday, 5th November

.

Tuesday, 19th November

Tuesday, 3rd December

Tuesday, 17th December

MASTERS AND APPRENTICES

In the May 1966 issue of the Society's

Gazette

the Society requested those members who were

(a) willing to accept apprentices

(b) who re

quired assistant solicitors or

(c) who

required

employment either as assistants or with a view

to prospective partnerships to place their names

on a Register that would be maintained by the

Society for this purpose. The response

to

the

Society's invitation was nil.

The Society in recent months has received a

large number of enquires from intending appren

tices seeking the names of solicitors who would be

willing to act as their masters. In Dublin the pro

blem is particularly marked and with a view to

facilitating both masters and apprentices

the

Society is anxious to be of assistance and would

maintain a Register in the form indicated. The

lists are required for reference only not recom

mendation.

COUNTY OF TIPPERARY AND OFFALY

(Birr Division) SESSIONAL BAR

ASSOCIATION

At the Annual General Meeting of the Associa

tion held on the 14th June, 1968 the following

Officers and Committee were elected :—

President, Miss Joan Kelly, Tipperary; Hono

rary Secretary, John Carrigan, Thurles; Hono

rary Treasurer, Martin T. Butler, Thurles.

Committee, John C. Reedy, Michael O'Meara,

Patrick F. Treacy, John C. Devitt, A. I. Cunning-

ham, John J. Nash, Donal G. Binchy, Francis

Murphy, Thomas J. Reilly, Kieran T. Flynn,

Robert A. Frewen, Patrick J. McCormack, Edgar

J. Ryan.

BRANCH OFFICES

should be exercised by solicitors over their branch

offices. Recently

some

complaints have been

received from members of the public in which

clerks and other unqualified persons have been

referred to as in fact being remiss in the execution

of clients' business. The conclusion to be derived

from

these

complaints

is

that

in many

cases

throughout

the country

the

supervision

exercised by members in their branch offices is

not

in accordance with

the opinions of

the

Council as expressed in the Handbook and the

Gazette. The Secretaries of local Bar Associations

are requested to communicate with the Society if

in fact there is any breach of the ruling of the

Society in this regard. The ruling of the Society

was expressed as following :—

The general principle

is

that it

is not in

accordance with proper professional practice

that a solicitor's office should be managed by

an unqualified assistant without supervision.

While the adequacy of the supervision must

depend upon the facts of particular cases the

Council are of the opinion that, generally

speaking, a branch office which is open daily

should be managed by a qualified assistant

in the absence of the principal.

INCOME TAX APPEALS

At the instigation of the Minister for Finance a

meeting took place in Dublin Castle on Septem

ber 16th between representatives of the Depart

ment of Finance, the Revenue Commissioners, the

Institute

of Chartered Accountants

and

the

Society (represented by Desmond J. Moran and

Alexis Fitzgerald).

The following alterations have now been pro

posed in relation to Income Tax Appeals : —

1. The jury room to be used as a waiting room

for appellants, their representatives and that

the Inspectors of Taxes not concerned with

appeals actually in progress.

2. Appeals to be listed for rehearing in the order

of tax districts to reduce the necessity for the

presence of a number of Inspectors at the same

time.

3. Only Inspectors of the tax district in question

to be present at the hearing of appeals and the

number of such Inspectors to be limited, if

possible, to not more than three.

In relation to quantitative appeals which are

large in number and in which it is only

a

question

The Society's

Gazette

in July, 1956 contained the

of the Judge ruling on figures it has been decided

views of

the Council on

the supervision

that

that the listing of these appeals will be staggered

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