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not fairly remunerated for their services. The
Committee bases its report on two principles
(a)
that legal aid should be granted in all cases
heard in criminal courts where it appears desirable
in the interests of justice and
(b)
that solicitors
and counsel undertaking the defence of poor
prisoners should be adequately remunerated,
regard being had for the amount of work in each
case. The existing system of legal aid should be
more widely extended and the cost of the defence
of poor prisoners should be paid by the State.
In considering the question of legal aid in civil
cases the report contains some revolutionary
proposals. It recommends that legal aid should be
available in civil cases out of State funds for all
persons with net incomes of not more than
£420 per annum. The assisted person should be
required to pay a graduated contribution, not
exceeding £50, towards the costs of his case,
except in the case of a single person with £3 per
week or under and a married person with not more
than £4 per week who should be entitled to legal
aid free of charge. The investigation of applications
for legal aid in civil cases should be entrusted to
local committees charged with the duty of ascer
taining the means of the applicants and issuing
or withholding certificates for legal aid. The basis
of remuneration recommended for solicitors and
counsel willing to act for assisted persons in civil
cases under the scheme is 85 per cent, of solicitor
and client costs in addition to disbursements. In
the event of the assisted litigant being unsuccess
ful the report recommends that his liability for
costs towards the successful party should be
limited to such amount as the Judge may allow
having regard to his financial circumstances.
In the event of the assisted party being successful
he should recover costs against his opponent in the
ordinary way, but the amount so recovered should
be paid to the Area Committee for the State.
The Committee's report is the most comprehensive
scheme of legal aid for poor persons ever contem
plated in any country, and could be implemented
only at considerable expense. The portion of it
which relates to aid for prisoners being tried on
criminal charges might with advantage be studied
by our Department of Justice.
Interest on debts—deduction of income tax.
IN Westminster Bank v. Riches (61 T.L.R. 345)
the English Court dealt with a point which had
apparently not previously been judicially decided,
and which is of interest to solicitors. The action
was brought by the Plaintiffs, the Westminster
Bank Ltd., for a declaration as to whether they
were entitled to deduct income tax from a sum of
money payable to the defendant representing
interest on a debt. Judgment had been given for
the defendant in a previous action against the
Bank for a liquidated sum together with interest
thereon from a certain date at 4 per cent, per
annum, which was calculated and included in
the judgment, and the question was whether or
not the sum awarded for interest was interest
within Schedule D and Rule 21 of the all Schedule
rules of the Income Tax Act, 1918, subject to
deduction of income tax by the payer. Against
the claim of the Bank to deduct income tax it
was argued that the interest awarded as part of
the judgment was really damages and not interest;
furthermore that it was not interest on money
within the Income Tax Act as not having the
quality of recurrence or liability to recur. It was
held by the High Court that the sum awarded
in the judgment for interest was properly interest
for the purpose of income tax and not damages
and that tax was accordingly deductible there
from by the payer. The decision of the Court was
limited to the facts of the case before it, namely,
interest on a liquidated sum and the question as
to whether income tax is deductible from interest
awarded on damages under Section 29 of the Civil
Procedure Act, 1833, as distinct from interest on
debts under Section 28 of the same Act was left
open.
OBITUARY.
THE Council has learned with deep regret of the
death of Mr. Arthur B. Kavanagh which occurred
at his residence 29 Synge Street, Dublin, on 8th
July, 1945.
Mr. Kavanagh was Clerk in the Secretary's
Office and was well-known and esteemed by the
members. He was appointed in the year 1916 and
served the Society faithfully for 29 years.
MR. CHARLES AMBROSE, Solicitor, died at his
residence, Crobally, Tramore, Co. Waterford, on
28th April, 1945.
Mr. Ambrose was admitted in Hilary Term,
1877, and practised in Waterford as a partner in
the firm of J. & C. Ambrose up to the year 1897,
when he retired.
A colleague writes :—
Charles Ambrose, who died at his residence,
Crobally, Tramore, Co. Waterford, on the 28th
day of April, 1945, was one of the oldest Solici
tors in Ireland, if not, indeed the oldest. He
was an LL.D. of Trinity College, Dublin, and
qualified at Hilary Term, 1877. His father,
Joseph Ambrose, was also a Solicitor, and he
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