The Gazette 1961

all duly returned witnessed and signed. Bank drafts

•were then purchased and the distributive share was

forwarded to each next of kin. Sometime later, one of

the next of kin wrote to member and stated that she

had not received her share of the estate. Her solicitors

in England got in touch with member and from the

correspondence which ensued it appeared that the

address supplied to member by his client for the

next of kin in question was not a correct address.

Member had forwarded the form of receipt to the

address which he had got and it had been returned

apparently signed by the lady to whom it was

directed. The bank draft in respect of the distributive

share had also been cashed. Member has been

requested by the police to make a statement setting

out the facts as he knows them, as it appears that

criminal proceedings are contemplated in England

against his client. The Council on a report from a

committee decided that (i)

prima facie

there is no

question of privilege as this appears to be a case

where a solicitor was consulted by a client who con

templated the committing of a fraud. (See R.

Cox

and Railton, 14, Q.B.D., 1953) (2) Member might

go to England if required to give evidence, but

should raise the question of privilege and act on the

direction of the court and (3) member should not

submit any signed statement to the prosecuting

authorities in advance.

FORMATION OF LIMITED COMPANIES

The Society have had consultations with the

Institute of Chartered Accountants on the question

the

formation of companies

chartered

accountants.

Under section 58 of the Solicitors Act, 1954, it is an

offence for an unqualified person within the meaning

of the Act to prepare certain documents for or in

expectation directly or indirectly of fee, gain or

reward. In view of possible difficulties of interpre

tation the Society and the Institute have agreed that

a chartered accountant shall not draft for reward

directly or indirectly except in collaboration with a

solicitor any memorandum or articles of association

or any major amendment thereto. It was further

agreed that a chartered accountant could continue to

draft other documents required under the Companies

Acts as it has been a general practice with members

of the Institute to draft in the past. If any difficulties

should arise between two professions they are to be

dealt with

in mutual consultation between the

Institute and the Society.

It was further agreed that any complaint of

unprofessional conduct against a member of the

Society or of the Institute should be dealt with by

reporting him to his professional body for such

action as that body should consider appropriate.

The Council of the Society wish to point out to

members engaged in

the formation of limited

companies that it is advisable to consult an accountant

on the tax and other questions which are within the

special province of members of the Institute before

the memorandum and articles are settled.

THE COMMON MARKET AND THE LAW

Three lectures were delivered in the Solicitors'

Library by Mr. A. H. Robertson, Ph.D., B.L., of the

Secretariat of the Council of Europe under the

general heading

" The Common Market and

the Law ". The lectures were delivered under the

joint auspices of the Society and of the Honourable

Society of the King's Inns. In the first lecture, entitled

" The Institutions of the Economic Community ",

Dr. Robertson traced the history of the movement

for European unity since 1945 and he gave a de

scription of the various supranational institutions

of the Economic Community,

vi%:

The Commission,

Council, Parliament and Court. In his second lecture

Dr. Robertson dealt in detail with the various

provisions of the Treaty of Rome. He said that the

treaty was wrongly understood by many people to

establish a Common Market but in fact it went

deeper and aimed at harmonizing social, agricultural

and economic as well as commercial policies. He

dealt also with the free movement of labour and said

that progress here had not been as rapid as the

progress which had been made in the abolition of

tariffs. At the moment the States had got only as far

as allowing workers to accept offers of employment

where the native community could not fill the job.

Another point which would be of interest to Irish

lawyers was how far Ireland would be under oblig

ation to comply with decisions taken by the E.E.C.

before she became a member. The case in point was

the decision taken to establish the principle of equal-

pay for men and women. This might be a subject for

negotiation.

In the third and final lecture Dr. Robertson dealt

with various topics, mainly the harmonization of

legislation, monopolies and restrictive trade practices,

enforcement of foreign judgments and patents.

Monopolies and restrictive practices were, he said,

completely incompatible with the concept of the

Common Market. He also dealt with the question

of legal and medical and other professional quali

fications and he said that eventually they would

probably arrive at the stage where such qualifications

would be commonly established and recognised by

all members of the community.

At the conclusion a vote of thanks

to Dr.

Robertson was moved by the President of the

Society. The Chief Justice also spoke.