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because o f this the rent is not a rack rent. The lessee’s
solicitor contended that the rent is a rack rent
(See
Opinion No. 77, Calendar 1951, p. 489). On a re
port from a Committee, Council decided that the
rent fixed by the Court under Part 3 o f the Landlord
and Tenant Act, 19 31,
inter partes
is not necessarily
a rack rent. A rack rent is defined as the full annual
value o f the premises or near it. (Ex parte Connolly
190°, I., I.R.6., and in re Sawyer & Wythall 1919,
2 Ch. 333.) The Council have already decided
Opinion 77) that the permitted rent under the
Increase o f Rent Acts is a rack rent within the
meaning o f S.R.G.O. 1884, Schedule 1, part 2.
The position under the Increase of Rent Acts is
distinguishable from that under the Landlord and
Tenant Act 19 31, Part 3. In the former case the
maximum rent is controlled by statute for all
landlords and tenants of the property. In the latter-
case the fair rent is fixed by the Court between
a particular landlord and a particular tenant.
Superior Court fees
A Committee was set up by the Minister for Justice
to revise the fees in the Supreme Court and High
Court and Messrs. Arthur Cox and Sean O
hUadhaigh were appointed as the Society’s
representatives. By a majority (Messrs Cox and
O hUadhaigh dissenting), the Committee prepared
a draft report the general effect o f which is that
Court fees will be doubled and in some cases,
trebled. Furthermore the fees payable in bankruptcy
matters which are assessed on the value o f the
property realised have been increased by raising
the rate. It was decided that the Society’s re
presentatives should send in a minority report
drawing attention to the fact that the rate o f
ad
valorem
fees has been raised although the value
of property on which they are assessed has
substantially increased since 1939, suggesting that
ad valorem
fees should not be increased, and that
the maximum increase in respect o f fixed fees should
be 50 per cent, over pre-war.
Business cards
M
embers
enquired whether it is permissible
to
use a business card with the address and telephone
number o f the firm and the names o f the partners.
The Council expressed the opinion that there is
no objection to a card not designed or used as an
advertisement.
Leases from building companies—Company’s
solicitor acting for lessee
O
n
a complaint made by a client to the Society
the Council expressed the following opinion—
(a)
It is undesirable that a solicitor who has an
interest in a building company should act for
lessees from the Company; (
b
) The Council was
asked to say whether a solicitor who has an interest
in a building company and obtains instructions
from clients introduced by the company is guilty
o f touting or improperly soliciting business.
In the opinion o f the Council the answer to this
question depends on the circumstances.
I f the
solicitor has a small or nominal interest in the
company, the fact that he acts for lessees introduced
by the company will not raise the presumption
that he is soliciting business. If, however, the
solicitor has a large or controlling interest as owner,
shareholder, or partner, and habitually acts for
lessees from the company such action might
prima
fade
raise a presumption of touting, but this would
depend upon the facts proved if the case were
brought before the Statutory Committee.,
Registration o f English and Scottish Grants
by limited companies
M
embers
act for companies incorporated in the
Republic o f Ireland who have English shareholders.
In the past where the holding of a deceased English
shareholder was the sole asset in Ireland they
advised the company to register an English or
Scottish grant, accompanied by a letter from the
Revenue Commissioners stating that no duty was
payable.
Following the raising of the level of
exemption from death duties from £100 to £2,000,
they ask for the opinion o f the Council as to whether
a solicitor for a company should advise his clients
to register an English or Scottish grant where
the property does not exceed £2,000 in value,
and the Estate Duty Office certifies that no duties
are payable. The Council decided to reply that
the advice which a solicitor gives to a client must
depend upon the facts in each case and the solicitor’s
judgment on those facts. In the past it has been
customary for companies, presumably acting on
their solicitors’ advice, to accept and register
English and Scottish grants where the total value
of the property in the country was trivial and no
death duties were payable. It is not, however,
desirable, either in the interests of the public or
o f the profession, that solicitors acting for companies
should advise them to register foreign grants of
probate or administration except in cases where
the value of the assets in the Republic is trivial.
Apart from the question of death duties the law of
wills and intestate succession is not identical in
Ireland, England, and Scotland. In the opinion
o f the Council where there is any substantial property
in this country the will or intestacy should be proved-
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