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The Gazette of the Incorporated Law Society of Ireland.
[JANUARY, 1016
the several persons who would otherwise bear
the duties remitted or repaid according to the
amounts which they would so bear and without
regard to their respective rights of priority.
(3) Where the relief in respect of estate duty
afforded to the widow, lineal descendants, or
lineal ancestors by section 15 of the Finance
Act, 1914, would be greater than that afforded
to them in respect of estate duty by this
section, the relief in respect to estate duty
shall be that under the said section 15 and not
that under this section, but in other cases the
relief afforded by the said section 15 shall not
apply to any estate duty to which this section
applies.
The following letter dealing with Grants
under the above Act, has been received from
the Assistant Registrar of
the Principal
Registry :—
THE HIGH COURT OF JUSTICE (IRELAND).
KING'S BENCH DIVISION (PROBATE).
DEAR SIR,
PRINCIPAL REGISTRY,
DUBLIN,
8th November,
1915.
The Rt. Hon. Mr. Justice Madden,
following a similar practice in England, has
directed in cases of persons dying on active
Naval or Military Service during the present
war, that when Estate Duty has been
remitted upon an estate or any portion of
an estate, under the authority of the Finance
Act, 1900, or of the Death Duties (Killed in
War) Act, 1914, the
ad valorem
fee should
be taken on the value under which the estate
is sworn to be, after such remission. S-This
direction will not apply to cases under 16th
section of the Finance Act, 1894, in which
the whole fee charged is 15/-
I am,
Sir,
Your obedient Servant,
(Signed)
JACOB T. GEOGHEGAN.
The Secretary,
Incorporated Law Society.
Measuring of Costs.
The Council have had under consideration
the question of applications on interlocutory
motions to have the costs of the motion
measured by the Court, and the Council have
passed the following resolution on the subject :
Resolved :—
" That in the opinion of the Council it is the
" duty of the Solicitor for an unsuccessful
" litigant in an interlocutory motion not to
" apply to the Court to measure the costs
" unless there are special circumstances, and
" if he do so apply, he should state specifically
" the special circumstances relied on."
The Society's Telephones.
Members desiring
to call
the Society's
premises on telephone can do so on Telephone
No. 2607
(two
lines) and No. 4573. The
Secretary's Telephone No. is 4266.
High Court Sittings, 1916.
The following are the dates of the High
Court Sittings during 1916 :—
Hilary, commence llth January, ter
minate 13th April.
Easter, commence 27th April, terminate
31st May.
Trinity, commence 14th June, terminate
31st July.
Michaelmas, commence 25th October,
terminate 21st December.
Hilary Sittings Lectures, 1916.
The following are the dates upon which
Lectures will be delivered to the Junior Class
during Hilary Sittings :—
January 13th, 17th, 20th, 24th, 27th,
31st.
February 3rd, 7th, 10th, 14th, 17th,
21st.
The following are the dates upon which
Lectures will be delivered to the Senior Class
during Hilary Sittings :—
January llth, 14th, 18th, 21st, 25th,
28th.
February 1st, 4th, 8th, llth, 15th, 18th.
Findlater Scholarship.
The Findlater Scholarship for 1915 was
awarded to Mr. James O'Connor, who served
his apprenticeship with Mr. John Gore, of
6 Cavendish Row, Dublin.