130 / 324
COURSE F.
•
- The rights, duties and responsibilities of solicitors,
2 lectures.
An apprentice to obtain credit must
attend both lectures.
The dates on which the
lectures will be held will be announced at a later
date.
For a selection of recommended reading see the
published syllabus for the Intermediate, First Law
and Final Examinations.
The lecturer will not
necessarily undertake to cover the entire field in
each subject, or lecture out of any particular text
book. He will advise the class as to its reading and
will assume that each student will have read on the
lines advised in advance of each lecture on the
subject matter of the course. The aim of lectures
will be to guide students in their work and to
illustrate, explain and supplement their reading.
A written examination will be held at the end
of each term's lectures.
Fee—8 guineas for each course except course
E £6-6-0 and course F for which there is no fee.
EXAMINATIONS,
AUTUMN
1956.
Examination
"Intermediate
Final
Preliminary
First and Second
Irish
Date
Latest date for
giving notice.
September 3rd August i3th
and 4th
September 3rd August i3th
4th and 5th
September 4th
and 5th
August i4th
September 7th
and 8th
August i7th
FINANCE
ACT, 1956. Death Duties.
IN a note published in the June issue in the Society's
GAZETTE on the provisions of Section 21 of the
Finance Bill 1956 it was stated that where property
passing on the death of any person domiciled in
the State included any Irish stocks shares or securities
the value of such property for the purposes of
assessment of estate duty would be deemed to be
two-thirds of their full value.
The statement as
published was inaccurate as
the concession pro
posed in the Finance Bill is limited to stocks shares
or securities issued before or after the passing of
the Finance Act to which Section 7 of the Finance
Act 1932 applies. The last mentioned Section applies
only to a limited class of Irish investments. It should
also have been stated that under the terms of the
Bill the concession will only be granted where the
Revenue Commissioners
are
satisfied
that
the
deceased person was beneficially entitled to the
property continuously from the date of the original
issue thereof up to the day of his death or con
tinuously for a period of not less than three years
immediately preceding the date of his death.
BUSINESS NAMES.
THE attention of members is drawn to the following
important Sections of the Registration of Business
Names Act, 1916, which oblige people using business
names to register. It would seem that the definition
section would make the provisions apply to a
profession as well as to a business.
SECTION i.
(a)
Every firm having a place of business in the United
Kingdom and carrying on business under a business
name which does not consist of the true surnames of
all partners who are individuals and the corporate
names of all partners who are corporations without
any addition other than the true Christian names of
individual partners or initials of such Christian names ;
(b)
Every individual having a place of business in the
United Kingdom and carrying on business under a
business name which does not consist of his true
surname without any addition other than his true
Christian names or the initials thereof;
(c)
Every individual or firm having a place of business in
the United Kingdom, who, or a member of which,
has either before or after the passing of this Act changed
his name, except in the case of a woman in consequence
of marriage ;
shall be registered in the manner directed by this Act :—
Provided that—
(i) where
the addition merely
indicates that the
business is carried on in succession to a former
owner of the business, that addition shall not of
itself render registration necessary ;
and
(ii) where two or more individual partners have the
same surname, the addition of an " s " at the end
of that surname shall not of itself render registration
necessary ;
and
(iii) where the business is carried on by a trustee in
bankruptcy or a receiver or manager appointed
by any court, registration shall not be necessary ;
and
(iv) a purchase or acquisition of property by two or
more persons as joint tenants or tenants in common
is not of itself to be deemed carrying on a business
whether or not the owners share any profits
arising from the sale thereof.
SECTION 7. If any firm or person by this Act required to furnish
a statement of particulars or of any change in particulars shall
without reasonable excuse make default in so doing in the
manner and within the time specified by this Act, every partner
in the firm or the person so in default shall be liable on summary
conviction to a fine not exceeding five pounds for every day
during which the default continues, and the court shall order a
statement of the required particulars or change in the particulars
to be furnished to the registrar within such time as may be
specified in the order.