60 / 144
no evidence. The Court held that counsel had
impliedly elected to call no evidence, and in the
result allowed the appeal on the issue of liability
on the evidence as it stood at the trial, and direc
ted a new trial limited to the question of damages.
The latest case in point is Yuill
v.
Yuill (61 T.L.R.,
176). In that case the defendant's counsel sub
mitted at the end of the plaintiff's evidence that
he had no case to answer. Counsel's submission
failed and he was then allowed to call evidence
for the defendant. The action was dismissed and
the plaintiff appealed. The appellant argued
before the Court of Appeal that the defendant's
counsel, by making his submission as to no case,
had lost his right to call evidence and that, on
the Judge's ruling, judgment should have been
given for the plaintiff. The Court of Appeal held
that this argument was based on a mispprehension
as to the meaning of the rule, which did not mean
that counsel, by submitting no case,
ipso facto,
lost the right to call evidence. He loses that right
only if he elects to call no evidence either ex
pressly or impliedly. The rule amounts to no more
than a direction to the judge to put counsel to his
election and to refuse to rule on the submission
of no case unless Counsel elects to stand on it. If
through oversight or misapprehension the judge
does not put counsel to his election, and if no
election takes place, counsel is entitled to call
evidence notwithstanding the submission. The
practice in Ireland is not covered by any clear
authority. Practitioners will call to mind many
cases where no objection was raised to the pro
duction of evidence for the defence after the
failure of an application for a direction. The cases
above referred to show that a successful sub
mission of no case may be as dangerous as it
appears attractive, and that it is well to consider
it carefully in anticipation of subsequent events
should the plaintiff succeed in an appeal against
the verdict.
Interest on Estate Duty.
A member, who is also a public representative,
has written to say that representations were
recently made to the Minister of Finance in regard
to the practice of the Estate
Duty
Office of
assessing interest on estate duty down to the day
on which the duty itself is assessed, and not
merely to the day on which the account is lodged
in Dublin Castle. It was pointed out to the Mini
ster that the calculation of the interest in this
way was unfair to beneficiaries, when delay
occurs in the assessment of the duty, perhaps
through shortage of staff due to the emergency.
The Minister's
secretary
recently gave
the
following written reply : "The Minister desires me
to say that the long established practice in the
Estate Duty Office has been to charge interest on
estate duty to the date the duty is assessed. He
has had the matter considered, however, by the
Revenue Commissioners and is satisfied that in
certain cases where delay has occurred in the
office in dealing with the accounts it is unequitable
to charge interest for such delay. The Com
missioners are arranging that the practice be
altered."
OBITUARY.
MR. JOHN J. HAM, Solicitor, died on 25th January,
1945, at his residence, Halston, Moyvore, Co.
Westmeath.
Mr. Ham was admitted in Trinity Sittings,
1889, and practised at Ballymahon.
ME. JAMES F. D'ARCY, Solicitor, died on 30th
January, 1945, at his residence, 4 Mount Eden
Road, Donnybrook, Dublin.
Mr. D'Arcy served his apprenticeship with the
late Mr. William Frewen of Tipperary, was ad
mitted in Michaelmas Sittings, 1908, and practised
as senior partner in the firm of James F. D'Arcy
& Co. at Tipperary up to the year 1943 when he
retired.
Mr. D'Arcy was a member of the Council of the
Incorporated Law Society from 1935 to 1940 and
was Vice-President for the year 1939-40.
MR. THOMAS TAGGART, Solicitor, died on 19th
February, 1945, at Ballymoney.
Mr. Taggart served his apprenticeship with Mr.
Robert O'Neill of Coleraine, was admitted in
Trinity Sittings, 1893, and practised at Bally-
monev.
EXAMINATIONS—APRIL, 1945.
Examination
Date
Last date for giving notice
Final
April 9th & 10th
March 19th
Preliminary April llth & 12th
March 20th
68