593 / 736
Clontarf, Dublin, 3; John Hannon, B.C.L., 31,
Nutley Road, Dublin, 4; Peter S. Harrison B.A.
(Mod.) LL.B., Rozel, 6, Seaview Park, Shankill,
Co. Dublin; Helen M. Keenan, B.A., Econ.,
N.U.I., 29, Highfield Road, Rathgar, Dublin 6;
Charles A. Kelly, Swinford, Co. Mayo; Colm
P. Mannin, B.C.L., 56, Vernon Avenue, Clontarf,
Dublin, 3; Michael D. Murray, 'Carrigera House,'
O'Callaghan Stand., Limerick; Brendan McArdle,
1, Kenilworth Square, Rathgar, Dublin, 6; Peter
J. G. McKenna, Mullagh, Co. Cavan; Ann M.
Nugent (Mrs.), ISA, Temple Villas, Palmerstown
Road, Dublin; Bernadette O'Brien, B.C.L., 77,
Dollymount Park, Clontarf, Dublin, 3; Daniel
Eunan O'Connor, B.C.L., N.U.I., Kotor, Vico
Terrace, Dalkey, Co. Dublin; Amhlaoibh O'Loin-
sigh, 286, Clontarf Road, Dublin, 3; Edward
O'Neill,
12a, Muckross Crescent, Perrystown,
Dublin, 12;
Patrick J. Reidy,
'Dun Mhuire,'
Tipper Road, Naas, Co. Kildare; Garrett O'Reilly,
Ballyconnell, Co. Cavan; James O'Reilly, B.C.L.,
LL.B., D.E.L., Grianreirne, Roebuck Road, Dun-
drum, Dublin, 14; Michael C. Reilly, Inislounaght,
Clonmel, Co. Tipperary; Michael D. Peart, B.C.L.,
N.U.I., 27, Upper Ormond Quay, Dublin, 2; Denis
F. Shaw, Mullingar, Co. Westmeath; Francis E.
Sowman, B.A.
(Mod.), LL.B., 51, Whitebeam
Road, Clonskea, Dublin; Anthony J. Taaffe, 18,
New ' Ireland Road, Rialto, Dublin; Harold
Waterman, B.A. (Mod) LL.B., 22, Shelton Drive,
Terenure, Dublin 6.
SPECIAL AWARDS
FINDLATER SCHOLARSHIP
Findlater Scholarship for 1970 was awarded to
Ernest B. Farrell, Solicitor, 4 Temple Villas,
Palmerstown Road, Rathmines, Dublin 6.
GUINNESS & MAHON PRIZE
The Guinness & Mahon Prize for 1970 was
awarded
to John Hannon, B.C.L., 31 Nutley
Road, Dublin 4.
PATRICK O'CONNOR MEMORIAL PRIZE
The O'Connor Memorial Prize for 1970 was
awarded
to Mary Judith Baily, B.C.L. LL.B.,
N.U.I., Tralee, Co. Kerry.
SILVER MEDAL
On the combined results of the Second and
Third Law Examinations a Silver Medal has been
awarded to Margaret Burke-Staunton.
SPRING EXAMINATIONS 1971
Latest date
Examinations
Date
for entry
Preliminary
First Law
Second Law
Third Law
Book-keeping
First Irish
Second Irish
2nd to 6th March
8th February
15th to 20th February
25th January
15th to 20th February
25th January
15th to 20th February
25th January
15th March
18th February
23rd or 24th February
2nd February
23rd or 24th February
2nd February
BOOK REVIEWS
Capital Gains and Short Term Gains
by M. Storz,
A.A.C.C.A., F.T.I.I. Published by Oyez Publi
cations, London, 1970. Pp. 197, ...
This paperback book is intended to be a com
prehensive summary of the current (British) legis
lation on short-term and capital gains tax. This
legislation (which is cited in this book, although
repealed) was consolidated by the Income and
Corporation Taxes Act, 1970. References to this
legislation are made by way of summaries in
chronological order at the end of each chapter.
Short term and capital gains provisions, contains
legislations affecting companies only (particularly
groups of companies) and certain provisions
dealing with administration or of a miscellaneous
nature are all omitted. There is no table of cases.
BRIAN DEMPSEY.
Back Duty Law and Practice
by Sidney I. Simon,
London, The Solicitors' Law Stationary Society
Limited, 1970 (Oyez Publication). Pp. 114. Price
32/,
This paperback sets out to outline the theory
and practice relating to back duty for the benefit
of lawyers. One doubts whether any lawyer is
likely to maintain more than a passing interest
in this book. It provides more of an insight into
the lot of a Tax Inspector, with racy descriptions
of the reactions of Inspectors to explanations of
unexplained accumulations of capital over a
period of years which Mr. Simon tells us (p. 34)
are "without hesitation" looked at with a very
jaundiced eye. We are also informed of the re
quirement of "a good deal of tact" when investi
gating gifts received by the taxpayer "because
she was somebody's girl-friend."
But notwithstanding the author's attempts to
dress up the tedious machinery of back assess
ment, this book provides a comprehensive de-
135