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JUSTICE AND EXTERNAL AFFAIRS

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Aliens Order, 1949—276/1949.

Censorship of Films (Fees)—340/1949.

District Court (New Areas), Variation Orders—229/1949,

306/1949, 323/1949, 11/1950, 20/1950.

Forestry Act, 1946, Appeal Tribunal—214/1949.

Forestry Act, 1946 (Part III), Lay Commissioners—215/1949.

Garda Siochana Allowances—344/1949.

Land Registration Rules (Solicitors’ Costs)—334/1949.

R.I.C. Pensions—285/1949.

Workmen’s Compensation (Certifying Surgeons and Medical

Referees)—13/1950.

MISCELLANEOUS

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Gas Meter (Stamps) Regulations, 1949—307/1949.

Gas Undertakers dividends—247/1949.

Statistics (Census of Population)—245/1949.

Waterford Gas Order—80/1949.

Wild Birds (County Roscommon)—235/1949.

POSTS AND TELEGRAPHS

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Foreign Post Warrant—267/1949.

Wireless Telegraphy, Business radio licences—320/1949.

Wireless transmitting and receiving licences—282/1949.

SHIPPING

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Merchant Shipping (Certification of Ships’ Cooks)—281/1949.

Merchant Shipping (Fees) Order, 1940 (Amendment)—

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SOCIAL SERVICES

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Great Britain Reciprocal Arrangements—73/1949.

Old Age Pensions, Means Test—335/1949.

Unemployment Insurance, Appropriations in Aid—82/1949.

Widows’ and Orphans’ Pensions—325/1949.

TRANSPORT AND TRAFFIC

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C.I.E. (Superannuation Scheme of regular wages staff)

— II5/I949.

Milk, Carriage of—260/1949.

Wheat, Carriage of—244/1949.

STAMP DUTY—CONVEYANCE TO

TRUSTEES FOR A TRADE UNION

A

M

ember

has forwarded a copy o f the following

communication received from the Revenue

Commissioners/ dated 21st January, 1950 (Ref.

I.R. 10402-1058-48).

With reference to your letter of the 12th instant

regarding the question of the rate o f stamp duty

payable in the case o f the purchase o f leasehold

property in Dublin as an investment o f the funds

belonging to an Irish registered Trade Union, I

am directed by the Revenue Commissioners to

state that the instruments of assignment of the

property to the Trustees of the Union would be

chargeable at the £5 per cent, rate, provided a

certificate in accordance with subsection (4) (

b)

o f

Section 13 of the Finance (No. 2) Act, 1947, would

be included therein and signed by the Trustees.

I am to add that for the purposes of the Section

a “ person ” includes an unincorporated body.

Accordingly, if the Union regarded as an entity

is for the time being ordinarily resident and was

ordinarily resident continuously for three years

immediately preceding 15 th October, 1947, the

certificate could apparently be included in the

instruments.

OBITUARY

M

r

. R

ichard

W.

M

axwell

,

Solicitor, died at a

private nursing home on the 18th January, 1950.

Mr. Maxwell was admitted in Michaelmas Sittings,

1893, and practised at 15 Eden Quay, Dublin, as

partner in the firm o f Maxwell Weldon & Company.

M

r

.

J.

C

ornelius

. R

utledge

,

Solicitor, died at

his residence, “ Speranza ” 75 Upper Leeson Street,

Dublin, on the 29th January, 1950.

Mr. Rutledge served his * apprenticeship with

Mr. David H. Charles, Solicitor, 4 Clare Street,

Dublin and-practised at 50 Lr. O’Connell Street,

Dublin, as senior partner in the firm o f Rutledge,

Doyle & Co.

M

r

. J

ohn

J. S

tanton

,

Solicitor, died at his

residence, “ Woodlands,” Glanmire, Cork, on the

1 2th February, 1950.

Mr. Stanton served his apprenticeship with

the late Mr. John Stanton, 45 South Mall, Cork,

was admitted in Easter Sittings, 19 13, and practised

at 47 South Mall, Cork, under the style o f John

Stanton & Son.

REGISTER B.

Experienced Solicitor anxious to hear of Office in

Counties Cork or Kerry which would consider forming

partnership. Reply in confidence to Box No. B.145.

Printed by Cahill & Co., Ltd., Parkgale Printing Works, Dublin.