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MAY, 1914]

The Gazette of the Incorporated Law Society of Ireland.

:, ,:

Intermediate Examination.

THE July Intermediate Examination will be

held on'Thursday, 2nd July. Notices from

apprentices intending to present themselves

for :the examination should be lodged on or

before Thursday, 18th June.

'

KING'.S BENCH DIVISION (ENGLAND).

'

(Before Mr. Justice Scrutton.)

SIMPSON r. COMMISSIONERS OF INLAND

1

REVENUE.

Appeal to Referee under Finance Act Term

" -expenses " .distinguished from " costs."

Mr. W. Finlay moved on behalf of the Com

missioners of Inland Revenue for an order of

a Referee to be made a rule of the High Court

under Section 33 (3) of the Finance (1909-10)

Act. 1910. That sub-section provides that

where there is an appeal to a Referee under

Section 33 the Referee may, if he thinks fit,

order that any expenses incurred by the

Commissioners be paid by the appellant.

In this case the Referee made such an order'

following the words of the statute ; he did

not assess the amount of the expenses to be

paid.

Mr. Alien, for the appellant, contended

that the order was bad for uncertainty.

There was no machinery by which the amount

of the " expenses " could be ascertained apart

from a finding of a Referee.

Mr. Justice Scrutton held that the motion

must fail.

" Expenses " was not in England

a term of legal art as it was in Scotland ;

it

was a vague general term, possibly here used

by Parliament because proceedings before a

Referee under the section were treated as

very informal.

If costs had been the word

used the order would not be bad, because

' '

costs " could be ascertained by taxation by

the taxing master, a ministerial and not a

judicial officer. This was the principle applied

to the award of an arbitrator where either by

statute or the terms of submission the award

Recent Decisions affecting Solicitors.

(Notes of decisions, whether in reported or

unreported cases, of interest to Solicitors,

are invited from Members.)

could be made a rule of Court.

Holdsworth

v.

Wilson (4.

B. and S., 1). Apart from agree

ment, that rule did not apply where the award

was that of an inferior Court. The rule did

not apply here because the taxing master had

no

jurisdiction to tax " expenses."

The

Court in the absence of statutory provision

had no power to remedy the defect by sending

the order back to the Referee for him to assess

the amount of the expenses.

The motion

must, therefore, be dismissed with costs.

(From

The Times

of 30th March. 1914.)

RECORDER (DUBLIN)—APPEAL.

(Before Dodd, J.)

BULL

v.

BOWLES AND FRENCH.

May 13,

1913.—

Sheriffs " Execution " of

writ of fi. fa. " Withdrawal " Fees

Or.

LXV., Rr.

91

and

92

of the Rules of the

Supreme Court (Ireland),

1905.

In an action for fees brought by a sheriff

against the Solicitors for the execution creditor

the plaintiff must establish by legal evidence

(1)

that there was in fact an " execution " of

the writ of fi. fa.

;

and

(2)

if there has been a

" withdrawal " that the same took place with

the authority of Hie, defendants.

A return of 'mtlla bona is not necessarily

inconsistent with an

"

execution" having

taken place within the meaning of the Order,

and evidence is admissible to rebut the pre–

sumption which arises from s-uch a return.

Appeal from a decree dated April 7, 1913,

of the Right Hon. the Recorder of Dublin in

favour of the plaintiff, who

is

the Sub,-

Sheriff of the King's and Queen's Counties,

for the sum of one pound, being the balance

of fees for work done and money paid by the

plaintiff for the defendants in connection with

the execution of a

fi. fa.

in the case of

MacNeill

v.

Crennan,

together with the sum

of five shillings for costs.

It appeared that

upon March 8, 1912, the defendants, who are

a firm of Solicitors practising in the City of

Dublin, acting upon behalf of their clients,

James MacNeill & Son, Ltd., Glasgow,

obtained a judgment of the High Court of

Justice in Ireland, King's Bench Division, for

the sum of £17 6s. lid., together with the