The Gazette 1949-1952

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an essential part of the system of registration o f title.
It was also decided to urge that when photostatic
copies o f folios are issued from the Central Office
they should be positive rather than negative as it was
found in practice that the negative with white print
on a black background is difficult to read. The
Society’s representative on the Land Registration
Rules Committee was instructed to make a number o f
other suggestions in order to facilitate and speed up
the working of the Central Office.
Professional Etiquette—Undertaking to pay
Costs
AB was instructed by a client to act for her in
litigation. At a certain stage in the proceedings the
client withdrew the instructions and retained CD,
who wrote to AB for the papers. AB estimated his
costs at 1 5 guineas and replied that on receipt of a
cheque for that amount from CD he would hand over
the papers. The client lodged 15 guineas with. CD
who wrote to AB suggesting that the latter should
hand over the papers on CD’s undertaking to pay
the sum o f 15 guineas, subject to taxation if the client
required it. AB declined to hand over the papers
except in exchange for a cheque for his costs. The
client subsequently died and AB maintained that as
CD had received the sum of 15 guineas for the
specific purpose o f paying A B ’s costs he could not
appropriate it for any other purpose. On a report
from a Committee the Council expressed the opinion
that as AB had not accepted CD’s undertaking before
the client’s death it had lapsed, and that CD is under
no professional obligation to pay the sum o f 15
guineas to AB.
Resignation from the Council
The Council accepted with regret the resignation
of Mr. John J. Bolger who has served since Novem­
ber, 1942. The Secretary was directed in writing to
accept Mr. Bolger’s resignation, to express the ap­
preciation o f the Council o f his services to the pro­
fession and their regret at losing him as a colleague.
Mr. Ralph Walker of the firm o f Hayes & Sons,
Dublin, was co-opted from the supplemental list
to fill the vacancy.
Law Clerks Joint Labour Committee
It was decided to submit to the Minister for In­
dustry and Commerce the name of Mr. Gerald J.
O’Donnell of Ennis as one o f the Society’s repre­
sentatives on the Committee to fill the vacancy caused
by the death o f the late Mr. Patrick McGrath o f
Nenagh.
STAMP DUTIES—FINANCE ACT 1951
* 7-—(t) Section 13 o f the Finance (No. 2) Act,
1947 (No. 33 o f 1947), is hereby amended as
follows :
(a) by the substitution for “ two pounds ten
shillings ” in sub-section (1) o f “ one pound ten
shillings.”
(b) by the substitution for the table set out in
subsection (3) of the following table :—
Exceeds £500 and does not exceed £550 ■ ■ ■ £ 5 to
» £ 55° „ 99 99 99 £600 ■ ■ ■ £ 7
„ „ 99 99 99 £650 ■ ■ ■ £ 9
, , £650 „ 99 99 99 £ 7 ° ° ■ ■ ■ £ l z
>. £ 7 0 0 „ 99 99 99 £ 7 5 0 •••£15
£ 7 5 0 „ 99 99 99 £Soo - £ 1 8
„ £800 „ 99 99 99
t sOO0 • ••£21
O OO
99 99 99 £ 9 ° ° •••£24
» £ 9° ° „ 99 99 99 £ 9 5 ° ■ ■ •£ z 7
>» £ 9 5 ° „ 99 99 99 £1,000
(2) A reference in any statutory provision to sub­
section (1), subsection (3) or subsections (1) and (3)
o f section 13 o f the Finance (No. 2) Act, 1947, shall,
where appropriate, be construed as a reference to the
said subsection (1), subsection (3) or subsections (1)
and (3) (as the case may require) as amended by this
section.
(3) This section shall come into operation on the
1st day o f August, 1951, or the date o f the passing of
this Act, whichever is the later, and shall not have
effect with respect to any instrument executed before
such coming into operation.
18.—(1) Section 24 o f the Finance Act 1949 (No.
13 o f 1949), is hereby amended as follows :
(a) by the substitution for “ two pounds ten
shillings ” in subsection (1) o f “ one pound ten
shillings.”
(b) by the substitution for the table set out in
subsection (3) o f the following table
Exceeds £500 and does not exceed £550 ••• £5 to
» £ 5 5 0 „ 99 99 99 £ 6 0 0 ••• £ 7
„ £600 „ 99 99 99 £650 £ 9
» £650 „ 99 99 99 £ 700 •..£12
» £ 7 0 0 „ 99 99 99 £ 7 5 0 - •••£15
» £750 „ 99 99 99 £800 ...£18
„ £% °° „ 99 99 99 £850 •••£21
O X) 99 99 99 £ 9 °° •••£24
„ £ 9°° „ 99 99 99 £ 9 5 0 •••£27
» £950 „ 99 99 99 £1,000 •••£30
(2) A reference in any statutory provision to sub­
section (1), subsection (3) or subsections (1) and (3)
of section 24 o f the Finance Act, 1949, shall, where
appropriate, be construed as a reference to the said
subsection (1), subsection (3) or subsections (1) and