245 / 328
Again, I want to ensure in relation to anti-evasion
sections that the evader is properly caught within
the net. At the same time, I want to be quite clear
that in cases where there is professional privilege,
nothing is done that could defeat that privilege. It
seems to me there is a possibility of Section 16 as
framed at present being utilised by the Revenue
Commissioners for the purpose of requiring solicitors
to do something which would be a breach of the
privilege they owe to their clients.
I want to stress to the Minister that in relation to
privilege it is not the privilege of the solicitor but of
the client that is at stake. The solicitor is not in any
way concerned except as the custodian of the rights
of his client. On the basis of the section as it stands,
a situation could arise where the Revenue Com
missioners could utilise the provision to require a
solicitor to deliver his client's accounts and could
take copies of the client's accounts, not for the
purpose of verifying the solicitor's returns, which
would be a proper thing to do, but to take copies
from the client's account for the purpose of there
after raising an assessment on the client concerned.
That obviously would be a gross breach of
privilege and would cut across the whole theory
and practice, which is essential in any democracy,
that when a person consults his lawyer about a
situation in which he finds himself, it will be com
pletely and absolutely confidential, guarded as
closely as the closest State secret. It seems to me
this
section would permit
the Revenue Com
missioners to seek for breach of that privilege and,
through inspection of the accounts or papers of a
solicitor, obtain information not for the purpose of
checking
the solicitor's own profit return for
assessment but for the purpose of checking those of
his client. Nobody could possibly stand over such
a practice.
DR. RYAN :
I do not see how any Deputy could
have fears in respect of solicitors in a case like this.
This lays down that the Revenue Commissioners
may demand information with regard to the person's
accounts and so on. It is obvious that if a solicitor
were asked to give information—it is most unlikely
that he will be asked—he would very promptly
refuse to give it. He could say he is privileged. On
the other hand, there would, I think, be a danger
in putting in the amendment because if a person
feared he was going to be asked about a certain
item in his accounts, he might send that document
to his solicitor and ask him to have it looked into.
There is an obvious danger there.
MR. SWEETMAN :
Can we have an administrative
undertaking from the Minister that the section will
not be used in any circumstances for disclosure of
anything that is privileged ?
I would accept such
an undertaking.
DR. RYAN :
I would ask the Deputy to observe
that this can be administered only by the Revenue
Commissioners and not by an inspector.
MR. SWEETMAN :
That is why I am prepared to
accept an undertaking.
DR. RYAN : The Revenue Commissioners would
have to give an order to an inspector to prosecute
a solicitor, if he claimed privilege. It is not likely
they will do that. I do not know that I could give
the Deputy the undertaking.
MR. SWEETMAN : With that on the records of the
House, there will be an almighty row if anybody
ever attempts it.
Amendment, by leave, withdrawn.
Section 16 agreed to."
(Ddil Debates,
9th July, 1963. Cols. 443-445.)
INVITATION FROM THE STATE BAR
OF WISCONSIN
The following letter received from the Secretary
of the Special Committee of " World Peace Through
Law" is published for the information of any
members who may be planning to visit the United
States :—
" June i, 1963
Members of the Bench and Bar
Gentlemen :
It is our pleasure to bring you greetings from the
members of the State Bar of Wisconsin, the organized
bar of the State of Wisconsin, encompassing in its
membership all persons admitted to the practice of
law in the State of Wisconsin.
Our purpose in writing you is to extend a personal
invitation to each of you who should be planning
a visit to the United States to accept hospitality
from the members of the bar of the State of
Wisconsin while you are visiting our state.
In
accordance with the objectives of the " People To
People Programme " initiated by former President
Dwight D. Eisenhower and continued by President
John F. Kennedy, it is our hope to establish close
personal relationships between members of your bar