314 / 328
only by
the
Revenue Commissioners and not by an
Inspector".
He further stated " the Revenue
Commissioners would have to give an order to an
Inspector to prosecute a solicitor, if he claimed
privilege. It is not likely that they will do that".
A similar matter was considered by the Court of
Appeal of New Zealand in Commissioner of Inland
Revenue
v.
West-Walker (1954 N.Z.L.R. 191).
Here a formal notice signed by the Commissioner of
Taxes was served on the defendant, a solicitor, at
his office, requiring him to furnish the information
and produce the books or documents concerning
a client's transactions, which the Commissioner of
Taxes (as the Commissioner of Inland Revenue
was then styled) required from him under s. 163 of
the Land and Income Tax Act, 1923 (as re-enacted
by s. 12 of the Finance Act (No. 2) 1948), and
demanding that he should " give all information
and produce all books, correspondence and " docu
ments in (his) knowledge, possession, or control
relating to the income, financial position, financial
transactions or trust account, and in particular,
relating to transactions in property " of the client.
The defendant refused to furnish or to produce
such information, or any books, correspondence or
documents, which were in his possession or control,
without his client's authority, and he expressed such
refusal by letter to the Commissioner.
The defendant was charged with the offence
under s. 149 of the (New Zealand) Land and Income
Tax Act, 1923, of failing or refusing to furnish in
writing information and to produce documents
which the Commissioner considered necessary or
relevant for a purpose relating to the administration
or enforcement of that Act or any other Act imposing
taxes or duties.
At the hearing of the information against the
defendant, the Magistrate stated a case for the opinion
of the Supreme Court on the following points of
law:
" Whether, in the circumstances and notwith
standing the provisions of the Land and Income
Tax Act, 1923, and its amendments the defendant
in his capacity as a solicitor; is privileged and
excused in law, and if so to what extent, from
furnishing the information and producing the
books and documents sought by the Commissioner
in exercise of his authority under the said Act
until such time as he has his client's authority to
do so ? "
Held by the members of the Court of Appeal,
Fair, Gresson, Hay and North, J.J. (Stanton, J.,
dissenting), That the question propounded by the
Case Stated should be answered in the affirmative.
Further information as to this decision will be
supplied by the Society to any member requiring it.
THE REGISTRY
Register A
SOLICITORS practice for sale in Midlands. Box No. A 210.
PARTNERSHIP available in substantial Southern practice. Apply
Box No. AZII.
Register B
UNIVERSITY graduate, honours LL.B., wishes employment in
solicitor's office, Dublin. Highly recommended and hard
working. Replies to Box number 8.273.
REGISTRATION OF TITLE ACTS,
1891 AND 1942
Issue of New Land Certificate
Applications have been received from the regis
tered owners mentioned in the Schedule annexed
hereto, for the issue of Certificates of Title in
substitution for the original Certificates issued in
respect of the lands specified in the said Schedule,
which original Certificates, it is alleged, have been
lost or inadvertently destroyed.
A new Certificate will be issued in each case,
except a case in respect of which notification is
received in this Registry within 28 days from the
publication of this notice, that the Certificate of
Title is still in existence, and in the custody of some
person other than the registered owner. Any such
notification should state the grounds on which
such Certificate is being held.
Dated the I3th day of April, 1964.
D. L. McALLISTER,
Registrar of Titles.
Central Office,
Land Registry,
Chancery Street,
DUBLIN.
SCHEDULE.
1. Registered Owner Bridget Campbell. Folio
number 5570. County Donegal. Lands of Ardara
in the Barony of Banagh containing 33.
it.
zip.
2. Registered Owner Bruree Estate Limited.
Folio number 14400. County Limerick. Lands of
Bruree in the Barony of Connello Upper con
taining i9a. or. 6p.
3. Registered Owner George Casey. Folio number
6118. County Dublin. Lands of Cruagh in the
Barony of Uppercross containing 28a. ir. 39p.
Printed by CaJvill
& Co., Ltd., Parkgate Printing
Works, Dublin.