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Vol. 45
No. 3
July,
195 1
THE GAZETTE
of the
INCORPORATED LAW SOC IETY OF IRELAND
President
Vice-Presidents
Secretary
R
oger
G
reene
N
ia ll
S. G
affn ey
E
ric
A . P
lunkett
F
rancis
J . G
earty
FOR CIRCULATION AMONG MEMBERS
MEETINGS OF THE COUNCIL
J
uly
5TH. The President in the Chair.
Also
present: Messrs. Niall S. Gaffney, Francis J.
Gearty, Vice-Presidents, Sean O hUadhaigh, Joseph
Barrett, James R. Quirke, Daniel O’Connell, Dermot
P. Shaw, John R. Halpin, Thomas A. O’Reilly,
Reginald J. Nolan, Louis E. O’Dea, John J. Sheil,
Derrick M. Martin, James J. O’Connor, Joseph P.
Tyrrell, John J. Nash, Desmond Mayne, Desmond
R. Counahan, Arthur Cox.
The following was among the business
transacted:—
Solicitors Bill
A deputation consisting o f the President with
Messrs. O hUadhaigh and Cox was appointed to
approach the Minister for Justice to press for the
early introduction of the Bill.
Certificates o f discharge from Income Tax
and death duties
In the case of Hopkins
v.
Geoghegan (1931,
I.R. 135), on a vendor and purchaser summons,
Mr. Justice Johnston, in order to avoid expense
and delay, expressed the following opinion without
giving a formal decision. He held that the certificate
under Section 6 of the Finance Act 1928, if required
by the purchaser, is an expense which must be
borne by him under Section 3 (6) of the
Conveyancing Act, 1881, in the absence of a stipu
lation to the contrary in the agreement for a sale.
The Council subsequently published a recommend
ation, while not questioning the validity of the
obiter dictum
of Mr. Justice Johnston, that the
certificate in question should be furnished by a
solicitor acting for a vendor without additional
charge either against his client or against the pur
chaser. A member acting for a vendor was required
to obtain and furnish two certificates of discharge
from death duties on the death of former owners
of the property and asked for the opinion of the
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