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with a view to assisting the legal advisors

responsible for putting them into legal form.”

The following notices were published in

The

Accountants’ Journal

by the Council o f the Associa­

tion o f Certified and Corporate Accountants:—

“ The Council o f the Association, at a recent

meeting, decided to draw attention to the fact

that the preparation o f articles o f association

and memoranda in company formation is

essentially a legal task.

In view o f this the Council advises members

o f the Association to remember that the drafting

and settling o f memoranda and articles of

association o f companies should be properly

left to solicitors

(The Accountants Journal,

December, 1950).

We are authorised by the Council o f the

Association to publish the following notice in

extension o f that appearing under the same

heading in the December, 1950, issue o f the

Journal, on page 292

*A t its meeting of

November 14th, the Council decided that it was

desirable to remind members that the drafting

and settlement o f memoranda and articles of

association o f companies should properly be

left to solicitors. In view o f enquiries since

received from members the Council wishes to

clarify the position as follows :—

(a)

The former

statement was not intended to imply that there

is any objection to a member’s assisting a

client in the formation o f a company ; (

b)

Nor

is there any impropriety in his suggesting some

or all o f the contents o f the memorandum

and articles o f association. On the contrary

it is very desirable that he should advise on

those clauses relative to accounts ;

(c)

Although

the Council understands that the preparation of

memoranda and articles o f association by a

member would not be contrary to law, the

Council is nevertheless o f opinion that the

drafting and settlement o f these documents is

a matter for the legal profession and that a

member’s participation therein should be

restricted as above.”

(The Accountants’ Journal, April,

1951-)

SOLICITORS’ REMUNERATION

GENERAL ORDER, 19 5 1

T

h e

following General Order was laid before

Seanad Eireann on 19th December, 1951, and

before Dail Eireann on 30th January, 195 2. Section

6 o f the Solicitors’ Remuneration Act, 1881, as

adapted, provides that any General Order under

the Act shall not take effect unless and until it has

been laid before each house o f the Oireachtas and

one month thereafter has elapsed.

General Order

W

e

, the Body in that behalf authorised by Solicitors’

Remuneration Act, 1881 as adapted by the Solicitors’

Remuneration Act, 1881 (Adaptation) Order, 1946

made pursuant to the Adaptation o f Enactments

Act, 1922, do hereby, in pursuance and execution

o f the powers given to us in the said Statute as so

adapted, and o f all other power: enabling us in that

behalf, make the annexed General Order.

1. This Order may be cited as the Solicitors’

Remuneration General Order, 1951, and this Order

and the Solicitors’ Remuneration General Order,

1884, the Solicitors’ Remuneration General Order

(No. 1), 1920, the Solicitors’ Remuneration General

Order (No. 2), 1920, and the Solicitors’ Remunera­

tion General Order, 1947, may be cited as the

Solicitors’ Remuneration General Orders 1884 to

1951.

2. The scale o f charges set forth in Schedule I

Part II o f the Solicitors’ Remuneration General

Order, 1884, as amended by the Solicitors’

Remuneration General Order (No.- 1), 1920, in so

far as it affects the charges as to leases or agreements

for leases at rack rent (other than mining leases or

leases for building purposes, or agreements for the

same) is hereby annulled save in respect o f business

completed before the 1st day o f January, 1952,

and there shall be substituted therefor in respect of

all such business completed on or after the said date

the scale of charges set forth in the Schedule hereto

annexed. The remainder of Schedule I, Part II

o f the Solicitors’ Remuneration General Order, 1884,

as so amended shall remain in full force and effect.

3. Rule 1 1 o f Part I, Schedule I Solicitors’ Re­

muneration General Order, 1884, shall be rescinded

as and from the 1st day o f January, 1952.

4. The percentage increases in the remuneration

o f a solicitor set forth in Clause 4 o f the Solicitors’

Remuneration General Order, 1947, are hereby

annulled save in respect o f business transacted

before the 1st day o f January, 1952, and there shall

be substituted therefor in respect o f all business

transacted on or after the said date the remuneration

for which is authorised by Solicitors’ Remuneration

General Order, 1884, Clause 2

(c)

as amended by

the Solicitors’ Remuneration General Order (No. I),

1920 and Solicitors’ Remuneration General Order,