152 / 244
to the lessor’s interest will be shown, and that
Conditions of Sale which unduly restrict the pur
chaser’s right to investigate the title should be
avoided.
Estate Duty Office—Disclosure
A died in 1913 and B, his executrix, accounted in
her affidavit o f assets for his entire property includ
ing certain premises in which A was, as stated in the
affidavit, entitled in remainder on death o f C.
D. acted as solicitor for B. in proving A ’s will, but
never acted for C. nor, as far as known, for any
other party interested in these premises. D ’s files
relating to A ’s estate were put away over 35 years
ago. B. never became entitled to these premises
in possession and never occupied same. Both B.
and solicitor D. died many years ago. D ’s former
practice is now carried on by E . who is not acting
for the present occupier o f these premises and who
has not .got any personal knowledge o f the title
hereto. The Estate Duty Office have now fur
nished the following queries to E. :—“ Be good
enough to state :—(1) the present address (if living)
or the exact date of death (if dead) o f C. who was
entitled for life to the premises with remainder to
A. (See page 6 o f copy o f A ’s I. R. Affidavit) ;
(2) the title under which C. received the life interest.”
It was desired to have the opinion o f the Council
o f the Incorporated Law Society as to :—(i) Is E.
bound to furnish the Estate Duty Office with the
information sought now by them including the
making of the various searches amongst old files
and enquiries required to procure such information,
(ii) I f so bound is E. at liberty to furnish the inform
ation sought?
(See Finance Act, 1894, section
8 (42) (6), Hanson, 9th edition, pages 187 and 687,
Succession Duty Act, 1853, section 49. The
Council, adopting the report o f a Committee, were
o f opinion that the solicitor was neither obliged
nor entided to furnish the information required by
the Revenue Commissioners.
Formation o f Companies by Accountants
The Council considered a report from a Com
mittee on the subject of a report published in the
issue of
The Accountant
, dated 16th December, 1950,
of a recommendation by the Council o f the English
Institute of Chartered Accountants to the effect
that the drafting and settling o f memoranda and
articles o f association of companies should properly
be left to solicitors, and that while that Council was
advised that a chartered accountant who prepares
the memorandum of association and articles of
association of a company would npt by doing so be
infringing the law, it was nevertheless of opinion
that he should not draft or settle the documents in
final form, any suggestions he makes being with a
view to assisting the responsible legal advisers. It
was decided to make representations to the Councils
o f the Irish Accountancy bodies inviting their
attention to the opinion of the English Council and
asking them to make a similar recommendation to
their members in Ireland.
Department o f External Affairs and foreign
estates
Objections were raised by members to the form
o f the circular letter heretofore issued by the Irish
Consular agents in the United States to Irish bene
ficiaries in American estates on the ground that the
circular in its present form tends to suggest that the
services o f the Department are at the disposal o f the
beneficiaries, and that it may be unnecessary to
engage an Irish solicitor. Representations were
made by the Society to the Department on the
subject, and the Department had agreed to withdraw
the circular now in use and to substitute another
to meet the objections o f the Council. The Council
considered the proposed new circular on a report
from a Committee and decided to inform the Depart
ment that it is no longer open to objection, and to
thank the Department for the courteous manner in
which the Society’s representations had been
received.
Solicitor’s liability for medical fees
Mr. X ., a surgeon, wrote to the Society complain
ing that in a case in which he had been asked by
Mr. Y ., solicitor, to submit particulars o f his fees
for treatment o f an injured person for the purpose of
a claim for damages for his injuries, the claim had
been settled for a sum which included the medical
expenses but Mr. X . had not received from
the solicitor the amount o f his fees. On investi
gation it was found that the cheque for the amount
o f the compensation had been drawn by the Insurance
Company in favour of the client and forwarded to the
solicitor, and that the client had thereupon required
the solicitor to hand over the cheque to him saying
•that he would pay the doctor’s fees himself. The
solicitor’s costs had been paid by separate cheque.
The Council, on a report from a Committee, decided
that in the interests o f the good relations between
the medical profession and the solicitors’ profession
members should, where possible, ensure that the
doctor’s fees are paid, particularly where the amount
o f the fees is used as the basis o f the settlement of
the claim. As between the client and the solicitor,
the latter has no legal answer to a demand by the
client for the amount o f any compensation received
by the solicitor as his agent, and the solicitor is not
entitled to withhold it. ' On the facts in the present