158 / 244
Thirty-three candidates entered;
24 passed;
8 failed ; 1 did not attend.
The remaining candidates are postponed.
The Council has awarded a Special Certificate to
Francis E . A. Taylor.
LEGAL APPOINTMENT
M
e
. Bernard Daly has been appointed County
Registrar for County Mayo. Mr. Daly was admitted
in Michaelmas Sittings, 1938, and practised at
Ballinrobe.
SOLICITOR’S APPRENTICE
INCOME-TAX CHILD
ALLOWANCE
I
n
1944
the Council made representations to the
Chief Inspector o f Taxes on the refusal o f the
Revenue Commissioners to concede the child
allowance in respect of a solicitor’s apprentice.
The attitude o f the Revenue Commissioners on
that occasion was that the allowance could not
be made having regard to the provisions of the
Finance Act, 1920, section 21. There are no legis
lative provisions in force in the Republic of Ireland
similar to the English Finance Act, 1938, section 20.
(.See
Heaslip
v.
Heasmer. 13 Tax Cases 212). The
Society has received no official notification o f any
change in the attitude o f the Revenue authorities
but was recently informed that an Inspector of
Taxes has conceded a claim for the child
allowance of £60 in respect o f a solicitor’s apprentice.
To obtain an allowance in Ireland it is necessary
to prove that the person in respect o f whom the
allowance is granted, if over 16 years of age, is
receiving whole-time education at a recognised
educational establishment. The accountants who
made the claim obtained a copy o f the Summary
o f Regulations o f this Society for production to
the Inspector of Taxes in support of it.
LEASE OF PORTION OF
REGISTERED LAND
M
embers
have written to the Society- drawing
attention to the position created,by Section 55 (1)
of the Land Act 1923, which prohibits the sub
division or letting o f a holding without the consent
o f the Land Commission. The section did not
specifically prohibit the letting of part o f a holding.
This may have been an oversight on the part of
the framers o f the Act. Consequently, a lease of
portion o f a registered holding which was vested
under the Land Act 1923, may be registered in
the Land Registry without production o f any
consent of the Land Commission, and the Land
Registry will accept and register such leases. It
should be noted that this applies only to holdings
which were vested under the 1923 Act. Although
there is a similar omission from Section 4 (1) of
the Land Act 1927, it was later remedied by Section
44 (2) o f the Land Act 1936. Accordingly, leases
made after the enactment o f the Land Act 1936,
o f portion o f a holding vested under the Land
Act 1927, require the consent o f the Land
Commission. The position with regard to land
vested under the Land Act 1923 is unaffected.
It is thought advisable to draw the attention of
members to the position having regard to the
confusion which may arise from the different
provisions applicable depending on the date of
vesting.
POLICE REPORTS
T
he
Society has received a letter from the
Department o f Justice on the subject o f abstracts
o f police reports and copies o f witnesses’ statements
in connection with street accidents. The Minister
for Justice has decided that in connection with
street accidents in respect o f which prosecutions
are pending the Commissioner, Garda Siochana,
has been directed not to furnish either abstracts
o f reports or copies o f witnesses’ statements undl
the criminal proceedings have been disposed of
finally. The practice whereby the names and
addresses o f vehicle owners and witnesses of
accidents in respect o f which criminal proceedings
are pending are supplied to parties concerned or
their legal advisers has not been discontinued.
LEGAL LITERATURE OF THE
MONTH
A selection of articles from periodicals.
Law Times,
April 6th.—“ Plea of Tender.”
April 13th—“ Minors and Grants of
Administration.” “ House-Purchase-
Mortgage Transactions and Legal
Costs.”
April 20th—“ Guarantor o f Void Loan.”
“ Sale of Leaseholds :
Effect of
Beneficial Owner Covenants.”
8