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THE GAZETTE
OF THE
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Vol. IV, No. 5.]
November, 1910.
P FOR CIRCULATION
L AMONGST MEMBERS.
Meetings of the Council.
October 5th.
Finance Act.
A LETTER was read from a firm of Solicitors
suggesting that the Council should request
the Commissioners of Inland Revenue to
permit the certificate of a Solicitor to be
accepted to secure the lower rate of stamp
duty being assessed in transactions under
£500 under Section 73 of the Finance Act.
A reply was directed to be sent stating
that the Council are of opinion that, having
regard to the terms of the Section, the certi
ficate of the Solicitor could not be acted on.
Section 73, which provides for doubling
the stamp duties chargeable on conveyances,
also provides that the Section shall not apply
to a conveyance or transfer where the amount
or value of the consideration for the sale does
not exceed five hundred pounds, and the
instrument contains a statement certifying
that the transaction thereby effected does
not form part of a larger transaction or of a
series of transactions in respect of which the
amount or value of the consideration exceeds
five hundred pounds.
Labourers (Ireland) Acts.
Two opinions of Counsel were submitted
to the Council upon questions arising under
these Acts. The purport of
these opinions
was directed to be communicated to the mem
bers who had brought the subjects dealt with
under the attention of the Council. The one
opinion advised that owners of lands for the
sale of which agreements have been entered
into under the Land Purchase (Ireland) Acts
are entitled to be paid by District Councils who
acquire portions of such lands for the purposes
of the Labourers (Ireland) Acts, the costs of
preparing and of lodging in the Land Com
mission the necessary consents for the ex
clusion of the acquired plots from the holdings
agreed to be sold.
The other opinion dealt with the allowance
by Arbitrators to claimants of the costs of
being represented before the Arbitrator.
Certificate
An application by a Solicitor for renewal
of his certificate was submitted, and the
application was granted.
October 19th.
Labourers (Ireland) Acts.
In consequence of the Taxing Officer con
tinuing to disallow the costs of consents
required under these Acts (which matter will
be found amongst those referred to above,
in the report of
the proceedings of the
Council of October 5th), it was decided to
submit a further case to Counsel for advice
in reference to the question of the disallow
ance by the Taxing Officer of all costs of
preparation and lodgment in the Land Com
mission of the necessary consents for exclud
ing plots acquired under the Labourers Acts
from holdings agreed to be sold under the
Land Purchase Acts.
Presentation.
The thanks of the Council were expressed
to Mr. Reeves for his presentation of an
engraving of the late Right Hon. Mr. Justice
Lawson, to be added to the collection of
engravings in the Council Chamber.