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G A Z E T T E

N O V E M B E R

1976

alone dictate the contrary and indeed Kenny J. extended

Carvill's

case in

Glover's

case (see ante). Are we now

to verge towards the bad stream of influence of cases

like Ri dgway v. Hungerford Market Co. (1835)

Ad. & El. 171 which held that there need only be an

adequate ground for dismissal and it is sufficient if this

ground comes to light after dismissal. (In this partic-

ular case, a clerk who was dismissed had the misfor-

tune to enter a protest relating to his dismissal in the

books of his firm regarding his dismissal as an in-

justice. This was held to justify his dismissal at com-

mon Law).

I think it is vital and essential that a proviso be added

where appropriate in all the cases mentioned that in

conformity with natural justice the reasons justifying

dismissal must have existed at the time of dismissal

itself.

Conclusion —

The importance of the Unfair Dismissals Bill resides

in the fact that it concerns the whole notion of equal

justice, however nebulous a phrase that may be. Claims

are psychologically a primary notion in any concept

of justice and the nature of a claim will often determine

the quality of the justice.

Le premier sentiment de la

justice ne nous vient pas de celle que nous devons,

mais de celle qui nous est due

(J. J. Rousseau-Emile).

The nature of the claim therefore that may be made

under the Bill is all-important.

One is aware of the fact that more man-days are

lost through strikes over dismissal than anything else

(as the Minister pointed out in Dail Eireann); one

knows that over a quarter of a million man-days were

lost in industry between 1972-1975. And the impor-

tance of that sort of argument cannot be denied. But

the issue is surely a far more fundamental one. The

reason why legislation should provide the best claims

possible for workers who are unfairly dismissed is be-

cause such workers have been deprived of a property-

right, of something which is theirs, of what Goethe call-

ed 'the orbit of (one's) activity?' Specifically referring

to a worker's job as the orbit of his activity it was once

written that:

'Here and only here is the property of the individual

spiritual or material, a circle, great or small, but a circle

which is

his

because he has created it, a world for

which the community may fix certain rules for the

sake of other circles, but an orbit whose essence no

community can violate with impunity for then the

kindled fires of this society will be extinguished'.

V. Kruse:

The Right of Property

(translated from

the Danish by P. T. Federspiel, Oxford University

Press, 1939).

The message in these words is quite clear. One hopes

it is the sort of message our legislators will appreciate.

The Institute of Taxation in Ireland

HALF-DAY SEMINAR

on

TAXATION OF SETTLED PROPERTY

AND DISCRETIONARY TRUSTS

On Thursday, 27th January 1977 the Institute of Taxation in Ireland will be

holding a half-day Seminar at the Burlington Hotel, Dublin. The Seminar will

commence at 2.30 p.m.

The Speakers will be William B. Somerville, Solicitor, who will speak about

the Annual Taxes affecting Discretionary Trusts and Settled Property, i.e.

Income Tax, Capital Gains Tax and Wealth Tax. The other Speaker will be

Robert W. R. Johnston, Solicitor, who will speak about the Periodic Taxes,

i.e. Capital Asquisitions, Tax, Capital Transfer Tax and Succession Duty.

The cost of the Seminar will be £10 which includes afternoon tea and docu-

mentation. Persons interested in attending should apply to :

THE SECRETARY, Institute of Taxation,

3, Fitzwilliam Place, Dublin, 2.

'Phone 688181 / 682391.

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