53 / 328
obtained. The legal position appears to be doubtful
but in previous issues, of the GAZETTE attention has
been drawn to the position so that solicitors may
advise their clients and take precautions against
leaving personal representatives personally liable.
It is to be noted that on the reasoning of the Revenue
Commissioners' claim a personal
representative
might be held personally liable for any State claim,
e.g. Social Welfare contributions, Land Commission
annuities and levies under various statutory pro
visions, notwithstanding publication of the statutory
notice to creditors.
The position is extremely
unsatisfactory and
in correspondence with
the
Revenue Commissioners it was pointed out that the
Crown in Great Britain is bound by the statutory
provisions which protect the personal representatives
in such cases. This is by virtue of section 27 of the
Trustee Act (England), 1925 but there
is no
corresponding legislation in the Republic of Ireland.
The Revenue Commissioners are not prepared to
sponsor such legislation.
With a view to easing the resulting difficulties for
personal representatives and
their solicitors
the
Council suggested to the Revenue Commissioners
that certificates of discharge of income tax and sur
tax be supplied by the Commissioners on application
by the personal representatives. Forms of certificate
have been drawn up and are under consideration by
the Revenue Commissioners.
In this connection it was pointed out to the
Revenue Commissioners that solicitors throughout
the country experience delay in obtaining from
Inspectors of Taxes the certificate of discharge of
income tax under section 6 of the Finance Act, 1928
and that delay in obtaining this certificate means
either the completion of sales must be delayed or
that sales must be closed on undertakings. Each of
these courses is manifestly unsatisfactory. In reply
the Revenue Commissioners wrote that they appreci
ated that delay in obtaining certificates may give rise
to difficulties and that the Commissioners were
concerned to ensure that the section works smoothly.
Accordingly
Inspectors of Taxes were given
instructions that applications for these certificates
were to be dealt with promptly. Any specific case
of delay that may be brought to the notice of
the commissioners will be investigated at once.
SOLICITORS' GOLFING SOCIETY
County Louth Golf Club (Baltray)
President's Prize and Incorporated Law Society's
Challenge Cup :
Winner:
Kevin Burke (14) 40 pts.
Runner-up :
T. F. McKeever (9) 39 pts.
Ryan Challenge Cup (Handicaps 13 to 18) :
Winner :
A. F. Smyth (17) 36 pts.
Runner-up:
J. C. Griffin (15) 34 pts. (on
2nd Nine).
Best First Nine :
Winner :
H. J. Fitzpatrick (6) 22 pts.
Best Second Nine :
Winner :
J. Tyrrell (24) 20 pts.
Other Prizewinners : T. D. Shaw and D. Lynch.
COUNTY MONAGHAN
SOLICITORS'
BAR ASSOCIATION
The following are the officers and Council elected
for 1961/62.
President:
Mr. J. J. Keenan, Monaghan;
Hon.
Treasurer:
Mr. J. B. Murphy, Clones;
Hon. Secretary:
Mr. D. M. Martin, Monaghan;
Council:
Mr. P. J.
O'Gara, Monaghan; Mr. J. Corrigan, Castleblayney;
Mr. G. W. Knight, Clones; Mr. R. H. Brett,
Monaghan; Mr. G. C. Graham, Castleblayney; Miss
E. Kennedy, Carrickmacross; Mr. J. E. Keenan,
Monaghan.
MAYO SOLICITORS'
BAR ASSOCIATION
The Mayo Solicitors' Bar Association were hosts
to Mr. Colum Gavan-Duffy, M.A. ,LL.B., solicitor,
Librarian of The Incorporated Law Society of
Ireland, at the Imperial Hotel, Castlebar, on Friday
the 29th September, 1961, when Mr. Gavan-Duffy
read a paper on the Rent Restrictions Act, 1960 to
the members. Mr. William Dillon-Leetch,
(President},
was in the chair, and after a stimulating discussion
following
the paper, which was very much
appreciated by all the members, a vote of thanks to
the speaker was proposed by Mr. Michael J. Egan,
Castlebar, and seconded by Mr. John McHale,
Ballina.
COMMISSIONERS OF CHARITABLE
DONATIONS AND BEQUESTS
(Michaelmas Term—
1961)
Tuesday
3rd October 1961
24th October, 1961
7th November, 1961
21 st November, 1961
12th December, 1961
S. MARTIN
Secretary
47