37 / 736
foot. The citizen needs
the protection of
the
Courts against possible invasion of his rights and
the continued erosion of
judicial safeguards
is
against the interests of the public and particu–
larly of the weaker sections of the community.
[Cork Examiner, Irish Independent, Irish Press,
Irish Times,
8th July 1967.]
INCOME TAX
The new Consolidated Income Tax Act, 1967,
is to be published by the Revenue Commissioners
in
loose-leaf form with an annual replacement
service in the same way as they already produce
the Stamp Acts. The Society's lecturer in taxa–
tion has recommended that each solicitor's office
should have a copy of this Act in this form as it
would be of considerable assistance both to the
firm and to any apprentice that may be attached
to the firm. The loose-leaf volume would have a
full index and tables of comparison with the pre–
existing statute law.
LANDLORD AND TENANT
(GROUND RENTS) ACT, 1967
A number of queries have been received from
members
in relation to the above Act and in
particular to the provisions in relation to costs.
For the benefit of members therefore we set out
hereunder the provisions of Section 9 which deals
with the liability for costs in relation to acquisition
of fee simple :
"A person
(in
this section referred to as
the
applicant) who proposes
to acquire
the
fee
simple in land by virtue of this Act shall be
liable for the payment of the reasonable costs
and expenses actually and necessarily incurred
in complying with the provisions of this Act, by
a person upon whom a notice under Section 4
of this Act in relation to the land has been
served but, if a notice under Section 10 of this
Act in relation to the land is served on the
person, the applicant shall not be
liable for
the payment of any such costs or expenses
incurred by the person after the service of the
latter notice."
Section 4 relates
to the notice of
intention to
acquire fee simple and Section 10 relates to the
power
to discontinue
acquisition
of
the
fee
simple.
Section 32 deals with the costs of leases and
reads as follows:
(1) Notwithstanding any rule of law, a party
to a lease shall not be under an obligation to
pay the solicitor's costs of the lease of any other
party to the lease and so much of any contract
made after the commencement of this Act as
provides for the payment of all or any of the
solicitor's costs of the lease of any party to the
lease by any other party thereto shall be void.
(2) In this section "lease" includes an agree–
ment for a lease or for a tenancy but does not
include a mortgage by subdemise.
COMMISSIONER FOR OATHS
A case has been brought to the attention of the
Society in which a member, who is a Commissioner
for Oaths, was asked to take an affidavit prepared
by another solicitor, a large part of the affidavit
being in blank apparently to be filled in by the
deponent or his solicitor at a later date. Member
refused to swear the affidavit and subsequently
received a
letter from
the deponent's solicitor
criticising his action. The Council are of opinion
that the action of
the deponent's solicitor, as
reported, discloses a serious breach of professional
misconduct.
MEDICO LEGAL SOCIETY
At the Annual General Meeting of the Medico
Legal Society of Ireland held at the offices of the
Irish Medical Association on 8th June, 1967, the
following officers and council were elected :
Patron, Dr. J. B. Brennan, County Coroner,
Dublin;
President,
Dr.
Desmond McGrath,
F.R.C.P.I., D.P.M.; Vice-Presidents :
Dr. Francis
McLoughlin, D.P.M., Donough O'Donovan, Chief
State Solicitor, Dr. Brian Woods, Mr. Edward
Fahy; Past President and Hon. Treasurer, Captain
J. A. Kelly; Hon. Secretary, Miss T. King; Coun–
cil : Mr. Justice Murnaghan, Mr. Justice Kenny,
Mr. Brendan McGrath, Profesor P. N. Meehan,
Dr. H. Jocelyn Eustace, Dr. Shanley, Dr. P. J.
Bofin, Mr. Niall McCarthy, Miss Agnes Cassidy.
CASES OF THE MONTH
Testamentary Option
In Talbot v Talbot, the
testator, by his will,
directed that two of his children should have the
option of purchasing two farms "at a reasonable
valuation", the price of the farms to fall into
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