27 / 144
While, in the opinion of the Council, the position
as between lessor and lessee, in the absence of
agreement to the contrary, is as stated above, the
lessee can usually save expense by allowing the
lessor's solicitor to register the lease, as he will
thereby avoid having to pay, in addition to his
own solicitor's costs of registering the lease, the
costs of the lessors' solicitor of approving of the
memorial and having it executed by the lessor.
EXAMINER'S OFFICE, HIGH COURT.
WITH a view to saving the time spent by solicitors
in waiting to obtain adjournments in the Examin
er's OHic ethc Council have asked the Examiner to
take applications for adjournments as the first
item in the list each morning. The Examiner has
kindly agreed to this suggestion. Solicitors who
wish to obtain adjournments of cases listed i:i the
Examiner's Office should attend at the commence
ment of the list to make the necessary applications.
CURRENT TOPICS.
Under-Sheriff and County Registrar.
IK the eighteen years which have elapsed since the
passing of the Court Officers Act, 1926, the public
has had an opportunity of observing the results of
the amalgamation of the office of under-Sheriff
with that of County Registrar, in areas where the
former office became extinct under the Act, on
the death of the holder. The change made by the
1926 Act was part of the progressive system of
centralising administration in the interests of
economy and efficiency which has characterised
government policy since the establishment of
Saorstat fiireann. It is probable that under no
system which man can devise would the adminis
tration of the under-Sheriff s duties, whether by
the State or by a specially appointed official, give
general satisfaction. Complaints from judgment
creditors and debtors alike are bound to be heard
as to both the severity and the laxity of whatever
system is in force. The County Registrars by
reason of their legal qualifications and the respons
ibility attached to their position have, no doubt,
excellent personal qualifications and it is under
stood that the official view is that, in general, the
amalgamation of the two offices where it has taken
place has been justified on the grounds of efficiency,
impartiality and economy. There is no doubt, how
ever, that the system introduced by the Court Offi
cers Act, 1926, while possibly workable in a few
country districts is far from ideal in the larger
centres of population where the County Registrar
has to carry a heavy burden of official duties in the
capacity of Registrar Taxing Master and Examiner
to the Court. It is understood that a bill dealing
with the matter is under examination by the
Government. It will be awaited with interest by
the profession. The Council recently passed a
resolution advocating the discontinuance of the
system of amalgamation of the two offices estab--
lished by the Court Officers Act, 1926. A copy of
the resolution was sent to the Department of
Justice.
Certificates of Discharge from Death Duties.
SECTION 11 (1) of the Finance Act, 1894, enacts
that the Revenue Commissioners on being satis
fied that full estate duty has been or will be paid
in respect of an estate or any part thereof may give
a certificate to that effect, which certificate shall
discharge from any further claim for estate duty
the property shown by the certificate to form the
estate, or part thereof, as the case may be. This
certificate is, however, expressed to relate only to
estate duty. The Revenue Commissioners hold the
view that this certificate applies only to the case
of payment of duty on property which does not
pass to the Executor as such, and that it does not
apply to the case of an Executor paying duty on
the free personal estate, including leaseholds.
Furthermore, while the certificate is expressed to
discharge the property from duty it does not give
a personal discharge to the accounting party.
Section 11 (2) enables the Revenue Commissioners
to determine the rate of estate duty and to issue
a certificate which will discharge both the property
and the party accounting for the duty, but such a
certificate does not extend to succession or legacy
duty.
Certificate No. 149, which is issued by the
Revenue Commissioners to the effect that on the
facts disclosed there is no outstanding charge for
death duties, including legacy and succession duty,
does not appear to be issued in pursuance of
Section 11 of the Finance Act, 1894, and is, in fact,
a non-statutory certificate. The following state
ment in regard to this certificate appears at page
204 of "A Treatise on the Registration of Owner
ship of land in Ireland." by Mr. W. E. Glover, the
last Registrar of Titles : "The form of certificate
issued by the Commissioners to the effect that on
the facts disclosed to them they have no claim for
duty is not a certificate that complies with Section
11 of the Finance Act; and having regard to the
express terms of sub-section 3 of that Section it is
difficult to understand why or on what grounds a
qualified certificate is issued. Such a certificate at.
21