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The Gazette of the Incorporated Law Society of Ireland.
53
Mr. Fetherstonhaugh served his appren
ticeship with the late Mr. George Fleetwood,
122 St. Stephen's Green, Dublin, was admitted
in Hilary Term, 1863, and practised at Mul-
lingar up to the year 1890, when he retired.
MR. HUGH L. TARPEY, Solicitor, died upon
the 8th November, 1915, at Blackrock, County
Dublin.
Mr. Tarpey served his apprenticeship with
the late Mr. James Goff, 1 Lower Ormond
Quay, Dublin, was
admitted
in Trinity
Sittings, 1891, and practised that year at
Manus House, County Clare, and then retired.
Mr. JAMES BLACK, Solicitor, died upon the
10th November, 1915, at his residence, Glen
Ebor, Strandtown, Belfast.
Mr. Black served his apprenticeship with
his father, the late Sir Samuel Black, Belfast,
and with Mr. Jeffrey Browning, 9 Suffolk
Street, Dublin, was admitted in Michaelmas
Sittings, 1881, and practised, in partnership
with his brother, Mr. Charles W. Black (under
the stvle of Messrs. C. W.
&
J. Black) at
13 Donegall Square, Belfast.
MR. PATRICK J. COLLINS, Solicitor, died
upon the 21st November, 1915.
Mr. Collins served his apprenticeship with
the late Mr. Thomas Downes. Skibbereen,
was admitted in Michaelmas Sittings, 1896,
and practised at Skibbereen. .
Roll of Honour.
PRIVATE EDWARD ELLARD BRADY, Solicitor,
of the Cadet Company of the 7th Battalion,
The Leinster Regiment, died upon the 1st
November, 1915, at the Connaught Hospital,
Aldershot.
Private Brady served his apprenticeship
with his father, Mr. James Brady, 3 Palace
Street, Dublin, was admitted in Hilary Sittings,
1907, and practised at 3 Palace Street, Dublin.
PRIVATE JAMES J. DAVIDSON, Solicitor's
Apprentice, of " D " Company, 7th Battalion
Royal Dublin Fusiliers, was killed in action
at the Dardanelles, on the 15th August, 1915.
Private Davidson was apprenticed on the
27th October,
1913,
to his
father, Mr.
Hutchinson Davidson, Ballinasloe.
Legal Appointments.
MR.
HENRY T. GALLAGHER,
Strabane,
Crown Solicitor for County Donegal, has been
appointed to the combined office of Crown
and Sessional Crown Solicitor for County
Donegal.
MR. DANIEL MCCARTAN, Solicitor, Down-
patrick, has been appointed to the office of
Clerk of the Crown and Peace for County
Down, in room of the late Mr. George MacLaine.
Death Duties (Killed in
War) Act,
1914.
By Section 1 of this Act it is provided as
follows :—
(1) Section 14 of the Finance Act, 1900
(which relates to the remission of death duties
in case of persons killed in war), shall have
effect as respects the present war as if it applied
to property passing to lineal ancestors as well
as to property passing to the widow or lineal
descendants, and as if the amount of the duty
to be remitted or repaid under that section
were, instead of the amount therein mentioned,
the following amounts :—-
(a)
Where the value for the purpose of
estate duty of the property passing to
the widow, lineal descendants, or lineal
ancestors does not exceed five thousand
pounds, the whole of the death duties
leviable in respect of that property, and
(b)
Where
the said value exceeds
five
thousand pounds :—
(i)
in respect of the first five thousand
pounds, the whole of the death
duties, and
(ii)
so much of the duties leviable in
respect of the remainder as exceeds
the sum which, if accumulated at
compound interest at the rate of
three per centum per annum from
the date of death with half-yearly
rests would, at the expiration of the
period of the normal expectation of
life of a person of the age of the
deceased at the time of death (cal
culated
in accordance with
the
Tables of Mortality of Government
Life Annuitants, 1912), amount to
the whole of the duties so leviable.
(2) The benefits of the relief given by this
section as respects the first five thousand
pounds shall be apportioned rateably among