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The Gazette of the Incorporated Law Society of Ireland.
[MARCH, 1911.
Mr. Scott, who served his "apprenticeship
with the late Mr. Stawell Webb, of 25 College
Green, Dublin, was admitted in Hilary Term,
1850, and practised at 4 Kildare Street,
subsequently at 7 Dawson Street, and latterly
in partnership with the late Mr. John W.
Seymour, and Mr. W. Bindon Scott (who
carries on the business, at 55 Dawson Street,
Dublin, under the style of Webb, Scott and
Seymour).
Assessment of Duties on Deeds.
THE following questions and answers have
appeared in the Parliamentary Papers :—
MR. MAURICE HEALY,—To ask the Secre
tary to the Treasury, if he will state what the
administrative reasons are which render it
impossible to receive documents at stamp
offices, such as Cork, for adjudication
(i.e.,
for transmission to Dublin for that purpose );
what are the facilities which it is intended to
grant in Ireland for the purpose mentioned ;
and what facilities have been granted for the
same purpose in Great Britain since the
passing of The Finance (1909-10) Act, 1910.
[13th February,
1911.J
MR. HOBHOUSE.—The honourable Mem
ber's previous Question of the 8th instant
was understood as asking whether documents
could be adjudicated at all Government
stamp offices. This is not possible, because
adjudication is conducted by a trained legal
staff, under the personal supervision of the
solicitors of Inland Revenue, and the work
must necessarily be centralised at the head
offices in London, Edinburgh, and Dublin.
In Ireland it is contemplated (following the
practice in Great Britain) to allow documents
to be sent through the post to Dublin for
adjudication there, and it is hoped that the
honourable Member's
suggestion will be
adequately met by the adoption of this
course.
[13th February,
1911.J
MR. MAURICE HEALY,—To ask Mr. Chan
cellor of the Exchequer, whether his attention
had been caUed to the inconvenience and
risk of loss resulting from the necessity of
having deeds assessed for increment duty
prior to registration in the Registry of Deeds
and the Land Registry of Title in Ireland ;
whether any similar question has arisen in
counties where registry of land or deeds
exists in England ;
and whether, in view of
the fact that priority of right may, in many':
cases, depend on. priority of registration,
and that such priority may, without any
fault of those concerned, be lost by delay in
having increment duty assessed, he will make
such amendment in the law as will enable
deeds
to
be
registered without having
increment
duty
first
assessed.
'[13th
February,
1911.]
MR. HOBHOUSE.—It is not the fact that
deeds are lequired to be, or are, assessed for
increment value duty prior to registration in
the Registry of Deeds and the Land Registry
in Ireland. Reasonable particulars only of
the transaction carried out by a deed are
required
to be presented
to
the Inland
Revenue Department, and normally the deed
is stamped with an Increment Value Duty
(Particulars Delivered) stamp without delay,
and in the great majority of cases is handed
back on the same day as the particulars are
delivered. Any inconvenience or delay is
thus reduced to a minimum, and the same
practice prevails in England.
With regard to the third part of the
Question, I do not consider that any amend
ment of the law is required.
[l±th February,
1911.J
New Solicitors.
ADMISSIONS DURING FEBRUARY, 1911.
Name
Beatty, Walter
Bergin, Daniel Charles..
Buggy,
John W.
Collins, Francis
Stanislaus
Conyers, Albert Maiben
Dillon, John Plunkett ...
Fahy, John Vincent
Hamill,
John
MacFarland
Served Apprenticeship to
John J. Beatty, 9 Eustace
Street, Dublin.
David J. O'Meara, Mal
low, Co. Cork.
Michael Buggy, Kilkenny
George M. Collins,
21
St.
Andrew Street, Dublin.
Arthur
Blood - Smyth,
Limerick.
John L. Scallan, 25 Suf
folk Street, Dublin.
William L. B. Cochrane,
29 South Frederick St.,
Dublin.
George H. Wheeler, Bel
fast.
Calendar of the Incorporated Law Society,
1911.
THE Calendar and Law Directory, published
by the Society for 1911, can be obtained in
the Secretary's Office, price three shillings,
or by post, three shillings and fourpence.