112 / 328
(4)
By Section 34, the Commissioners may, if
they think it advantageous, authorise a charity
(a)
to
sell land, or
(b)
to exchange it for other land, or (<•)
to surrender a lease of the land. While previous
investments are not affected, it is to be noted that
the Board may not only sanction present sales, but
may also give retrospective sanction to a sale made
without their authority.
(5) By Section 37, special proposals may be laid
before the Commissioners relating to specified works,
such as the digging of stone and gravel, the cutting
of timber, the laying out of new roads, and the
making of drains, by the trustees of a charity ; even
if the specified act is unauthorised by the trust, the
Commissioners may nevertheless sanction it, if they
consider it would be beneficial to the charity, and
may order monies to be applied towards it; they
may also authorise retrospective works.
(6) The old rule that where a trustee has an
absolute power of selection between the objects, the
gift will fail as an imperfect trust, will no longer
apply ; and henceforth, in the case of a charity, a
charitable intention will be carried into effect by
means of a scheme framed by the court or the
Commissioners.
(7) Section 45 provides
that in determining
whether or not a gift for the purpose of the advance
ment of religion is a valid charitable gift it shall be
conclusively presumed that the purpose includes and
will occasion public benefit. All valid charitable
gifts for the purpose of the advancement of religion
which take effect after ist January, 1960 shall have
effect and are to be construed as respects their having
effect in accordance with the laws, canons, ordinances
and tenets of the religion concerned.
(8) Section 46 sets out the conditions under which
the High Court or the Commissioners may make
schemes for the establishment of common invest
ment funds of several charities.
(9) Section 47 widens considerably the circum"
stances in which a charitable gift may henceforth
be applied cy-pres.
(10) By Section 49, in the case of a gift taking
effect after the ist January, 1960 for purposes which
are deemed to include charitable and non-charitable
objects, the court shall be deemed to give effect to
its terms so as to exclude the non-charitable objects,
and the purpose of the whole gift will henceforth
be treated as charitable, unless the charitable objects
are apportioned from the non-charitable ones, or
where the non-charitable objects are not identifiable.
inside or outside a church, are to be deemed charit
able, if made after the ist July, 1961.
The Act came into force on the ist July, 1961.
PRACTISING CERTIFICATE AND
MEMBERSHIP EXPENSES
Allowances against Schedule E Assessments
The Revenue Commissioners have given the
following ruling. A solicitor-employee is allowed
the costs of:—
(a)
the annual registration fee on taking out a
practising certificate.
(£) the compensation fund contribution.
(c)
the
£i
subscription to the Society,
as deductions under schedule E where he has to bear
the costs of these items himself (Society's reference
1909. 1927).
ESTATE DUTY OFFICE
The Council have recently received representations
of delay in this office. It was stated that where for
estate duty purposes an estate is over £40,000 there
is a back log of at least six months in assessing
residuary accounts for legacy duty. If there is sub
stantial ground for complaint the Council will make
representations in the proper quarters. Any members
who have cause for complaint should submit
particulars to the Secretary. Where a complaint of
this kind is made to the Society it is essential to
ensure that any delay is not due to omission or
default on the part of the solicitor or executor.
BOOK REVIEWS
Justice
is a journal which has recently been brought
out jointly by the law students of University College
and Trinity College; it is a very well-produced journal
containing many interesting contributions, notably a
review of Dr. Kelly's book on
Fundamental Heights
by
Charles Lysaght, and an article on emergency
legislation by Donal Hamilton. This journal fills a
real gap, as there is very little outlet for serious legal
writing in the Republic. We hope that it will receive
the warm support of the solicitor's profession and
that it may long continue to be published. The
Chief Justice in his Foreword has upheld the right
of students to discuss problems of law. Like Mr.
Lysaght's review, Mr. Hugh Geoghegan's article on
The Ro/e of Equity in Irish Jurisprudence
is to be com
mended in that it may provoke discussion.
The
annual subscription is
5 /-.
fn) Henceforth, by Section 50, gifts for graves,
Mr. G. W. Rudd's book on
The English Legal
tombs and memorials, if not exceeding an income of
System
has just been published by Messrs. Butter-
£60
per annum, or a capital of £1,000 whether
-worth for
£i
175, 6d. It is a useful book of 263 pages
104