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Enforcement of Court Orders Acts is being prepared

by a sub-committee for approval and submission

to the Law Society. The Minister for Justice has

found unacceptable proposals put forward by the

Association

for

the

reorganisation of Dublin

Metropolitan and County District Courts.

The

matter is being further studied by the relevant

sub-committee. The Minister has made arrangements

for additional sittings at Kilmainham District Court

and the Association will continue to watch develop

ments there in the hope that arrears of work will be

overtaken and current work currently disposed of.

Further suggestions were received from members

for inclusion in the Draft Letting Agreement and it

is hoped to establish a final Draft during the present

month. A Special Sub-Committee with the assis

tance of two ordinary members, Messrs. P. C.

Moore and C. J. Gore Grimes, who had appeared

before the Commission gave special consideration

to the Landlord and Tenant (Reversionary Leases)

Bill, 1956, and submitted certain suggestions for its

improvement to the Minister for Justice and the

Parliamentary Select Committee.

The method of

taking depositions in the District Court is being

considered by a Sub-Committee of experienced

practitioners with the favour of the Minister for

Justice and it is hoped to submit detailed suggestions

for improvement and modernisation..

The next meeting of the Council was fixed for

the 6th of February, 1957.

STAMP DUTY.

FINANCE ACT, 1956.

SECTION 30.

MEMBERS of the Society have reported a case of

considerable importance on the question of stamp

duty. Their client who was not an Irish citizen

bought a large farm with a substantial residence in

circumstances under which the 25 per cent, stamp

duty would be attracted.

They took two con

veyances of property, one comprising the residence

and less than five acres of land surrounding it, the

second being a transfer of the remainder of the land.

The first transfer was stamped with 3 per cent, duty

and the other at 25 per cent. The full facts were

laid before the Revenue Commissioners who agreed

to this procedure. The facts were also laid before

the Land Registry who stated they did not anticipate

any technical difficulties.

Separate auctioneer's

valuations were

lodged with

the adjudication

branch for the purpose of stamp duty.

COSTS DRAWING CHARGES.

THE Legal Costs Accountants Association, a body

recently formed in Dublin, submitted a proposed

scale of charges to the Council,

The suggested

scale provides for a commission charge running

from 6J% to y£% on the gross amount of a bill of

costs as certified or agreed, including disbursements.

The Council informed the Association that they

could not accept or discuss this or any scale of

charges which includes commission on disbursements

in a bill of costs.

A typical bill of costs in a High Court action

would contain professional charges £200 and

disbursements £200, totalling £400. The costs-

drawer's commission on the suggested scale would

amount to £25. Additional charges are made for

scrivenery and taxation.

It is well known that

a solicitor's overhead expenses (rent, rates, wages,

etc.), absorb about 50% of profit costs, so that in

this typical case the net profit to the solicitor would

be £100.

Costs drawing commission at 6J% on

the

gross

amount of the bill would therefore absorb

25% of the solicitor's net profit as assessable for

income tax.

It is or should be the normal practice to supply

the costs drawer with a list of disbursements taken

from the ledger and a list of the fees paid to or

claimed by counsel and witnesses. The fixing or

agreement of these fees is a matter for the solicitor,

but he has no pecuniary or other interest in the

amounts allowed by the taxing master. There can

be no justification for the principle now sought to

be established of charging fees to the solicitor on

other persons' remuneration.

INSTRUCTIONS FOR STATEMENT OF

CLAIM.

Fees of Experts.

IN an action which arose out of a building contract,

the plaintiff sued for damages for breach of the

contract. The plaintiff engaged the services of an

architect, a quantity surveyor, an engineer and a

valuer, the total of whose fees came to £109 95. 3d.

The architect made an inspection of and report on

the premises the subject matter of the contract prior

to the issuance of the writ and the statement of claim

was based largely upon the report of the architect

and the reports of the other experts mentioned.

The defendant lodged a sum of money with the

defence and filed a counter-claim which is not

material to the costs question ultimately involved.

The plaintiff took up the sum of money so lodged in

satisfaction of his claim and lodged for taxation in

the usual way his bill of costs against the defendant.

On the bill coming before him for taxation the

Taxing Master disallowed the experts, fees on the

grounds that these fees were special damages and

might not be recovered by the plaintiff against the

defendant as costs of the action.