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upon all purchases of lands by aliens. Under Section
13 (4) of the 1947 Act, in order to claim exemption
from this rate of stamp duty it was necessary to
certify that the purchaser was either an Irish citizen
or a person ordinarily resident in the State or a
body corporate satisfying certain conditions. Under
the Bill as introduced the following alternative
certificate may, in appropriate cases, be included
in the instrument by the transferee or assignee.
(a)
that the property being conveyed or trans
ferred is property which is being acquired for
private residential purposes and does not
include land exceeding five acres in extent or
(b)
that the property being conveyed or trans
ferred is property which is being acquired
exclusively for the purposes of an industry
other than agriculture.
If such a certificate is given the purchaser will
only have to pay the ordinary rate of stamp duty on a
conveyance or transfer although he is not a citizen.
There are similar provisions with respect to
leases (Section 31).
Section 26 of the Finance Act 1949 (which provides
that certain dispositions by way of mortgage shall
attract
the
25
per cent,
duty) will not apply
to conveyances of property within
(a)
and
(b)
above.
Sections 24 and 25 of the Finance Act, 1949
increased the rates of stamp duty on fines in leases
and by Section 16 of the Finance Act, 1956 certain
leases under the Housing of the Working Classes
Acts were exempted from the increased duty provided
that the instrument affected contained a certificate
in the form prescribed by Section 24 of the Finance
Act, 1949, or that the Revenue Commissioners were
satisfied that such a certificate might properly have
been given.
These certificates will be no longer
required in the case of such a lease which contains
a certificate to the same effect as
(a)
and
(b)
above.
PRESENTATION OF
CERTIFICATES.
ON 3ist May the President at a ceremony in t'le
Society's Library presented
certificates
to
the
following solicitors :—
Owen Binchy
(Jnr.), Gortskagh, Charleville,
Co. Cork; William W. Blood-Smyth, 29, Lr.
Gardiner Street, Dublin ;
John F. Buckley, B.A.,
LL.B., 25, Maxwell Rd., Rathgar, Dublin
(znd
Place Special Certificate March Final) ;
Gerald Bernard
Coulter, 2 Glenn Terrace, Glasthule, Co. Dublin ;
Matthew P. Drum, 4 Lavarna Grove, Terenure,
Dublin; Edward J. DufFy, Virginia, Co. Cavan ;
John C. Farrell, Longford
(isf Place March Final,
Silver Medal);
Michael G. Fogarty, Newbridge Rd.,
Naas, Co. Kildare; Michael J. Gleeson, 36 Trim-
leston Gardens, Bootertown, Dublin; Patrick A.
Glynn,
i The Crescent, Limerick; Daphne M.
Gordon,
32
Sundrive Rd., Kimmage, Dublin
(Special Certificate September Final) ;
Brenda Mary
Halpin, i Fitzwilliam Square East, Dublin ; Dermot
Hegarty, 2 Killeen Terrace, Malahide, Co. Dublin ;
Patrick B. Kelly, West End, Mallow, Co. Cork;
Mary Margaret Murray, B.A., 176 Merrion Rd.,
Ballsbridge, Dublin;
Robert W. McGonagle,
Church Road, Swords, Co. Dublin ; William Thomas
Nicholl, 65 Highfield Park, Dundrum Rd., Dublin ;
Michael A. Noonan, St. Kyran's, Rathkeale, Co.
Limerick; Albert O'Dea, Vesington, Dunboyne,
Co. Meath ;
James B. O'Leary, B.A., Ballyfarna,
Claremorris, Co. Mayo; Gerard O'Malley,
18
Waterloo Road, Dublin;
James J. O'Sullivan,
Portarlington, Co. Laois ;
Mairead F. Ruttledge,
Ardagh Park, Newtownpark Avenue, Blackrock,
Co. Dublin; John P. Clifford, Cahirciveen, Co.
Kerry.
REGISTRATION OF TITLE ACTS,
1891 and 1942
Issue of Duplicate Land Certificate
APPLICATIONS have been received from the registered
owners mentioned in the Schedule annexed hereto
for the issue of Certificates of Title in substitution
for the original Certificates issued in respect of the
lands specified in the said Schedule, which original
Certificates, it is alleged, have been lost or in
advertently destroyed.
A duplicate Certificate will be issued in each case,
except a case in respect of which notification is
received in this Registry within 28 days from the
publication of this notice, that the Certificate of
Title is still in existence, and in the custody of some
person other than the registered owner. Any such
notification should state the grounds on which
such Certificate is being held.
Dated the 28th day of June, 1956.
JOSEPH O'BYRNE,
Registrar of Titles.
Central Office,
Land Registry,
Chancery Street,
Dublin.
16