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landlord. No solicitor was engaged either for the
landlord or the tenant. No fee was charged other
than the usual house agent's commission on the
letting.
By direction of the Council a letter was
written to the house agent referring him to the
provisions of Section 58 of the Solicitors Act, 1954
and the decided cases in which it was held that the
receipt of house agent's commission is fee or reward
within the meaning of the section even although
no specific sum for costs is appropriated to the
letting agreement. No reply or acknowledgment
was received from the house agent and proceedings
were instituted on behalf of the Society.
Before
the case came on for hearing the defendant gave
an undertaking not to repeat the offence and paid
the Society's costs. On these terms the case was
struck out. A letter has since been sent by the
Society to the Irish Auctioneers and Estate Agents
Association notifying them of the facts of the case
and asking them to co-operate in putting an end to
such practices.
In the letter to the Association it
was pointed out that the preparation of a contract
for sale of property by a house agent who receives
commission on the sale is equally a breach of the
section. Members are asked to report to the Society
any cases of infringement by unqualified persons
of the provisions of part 6 of the Solicitors Act,
1954-
COMMISSION ON INCOME TAXATION
THE Commission was set up by the Government
on 18th February, 1957 and its terms of reference
are as follows :—
To inquire generally into the present system
of taxation of profits and income, its scope and
structure, including the provisions for collection
and the prevention of evasion ;
its effects on
the national economy and the equity of its
incidence;
to recommend such amendments
of the law as appear desirable and practicable;
and if it is considered that the taxation of profits
and income should be terminated or modified
in any manner involving loss of revenue to
recommend alternative means of raising equivalent
revenue.
The Council intend to submit a memorandum of
evidence.
The views of members are wanted on
the following matters.
(i) Proposals to substitute an alternative system
of taxation for the present income tax.
(i)
Any respects in which the present method of
assessment and collection of the present
income tax has an unfair incidence on
(a)
particular classes of taxpayers or
(b)
solicitors.
(3) Suggestions for improving the present method
of assessment and collection of income tax.
Suggestions should be sent to the Secretary.
DINNER DANCE
FORMS of application for tickets are issued with this
number of the
Gazette.
The dance will be held in
the Shelbourne Hotel, Dublin on Thursday 2ist
November,
the date of the Ordinary General
Meeting. Tickets will cost one guinea each.
LIST OF NEW MEMBERS FROM
1st AUGUST, 1956, TO 31st JULY, 1957
PATRICK J. BRENNAN, Claremorris, Co. Mayo.
JOHN F. BUCKLEY, 68 Middle Abbey Street, Dublin.
PATRICK J. CAROLAN, Kingscourt, Co. Cavan.
FINTAN P. CLANCY, 3/5 Suffolk Street, Dublin.
COMMANDANT ARTHUR G. CULLEN, BALFEDOCK
House, Curragh, Co. Kildare.
FRANCIS A. FITZPATRICK, i College Square North,
Belfast.
COMMANDANT MICHAEL N. GILL, Southern Com
mand H.Q., Collins Barracks, Cork.
MICHAEL C. HALPENNY, 96 Upper Georges Street,
Dun Laoghaire.
BRENDA HALPIN, 18 Hume Street, Dublin.
GORDON A. HENDERSON,
18 Lr. Baggot Street,
Dublin.
SEAN KELLY, 35 Parliament Street, Kilkenny.
RICHARD D. KENNEDY, Nelson Street, Tipperary.
RICHARD KNIGHT, 11 Lr. Ormond Quay, Dublin.
EDWARD A. G. LANE, n St. Stephen's Green,
Dublin.
MATHEW J. LARDNER, 4 Gladstone St., Waterford.
MICHAEL J. LUCAS, 25 Westmorland Street, Dublin.
BRENDAN
J.
LYNCH, Carrick-on-Shannon, Co.,
Leitrim.
CHARLES R. M. MEREDITH, 32 Molesworth Street,
Dublin.
WILLIAM B. MONTGOMERY,
29 Wicklow Street,
Dublin.
MICHAEL MORAN, Castlebar, Co. Mayo.
DONOUGH B. McDoNOUGH, Dundalk, Co. Louth.
COMMANDANT THOMAS M. MCMAHON, Custume
Barracks, Athlone, Co. Westmeath.
HUGH B. NAUGHTON, Galway.
CARMEL O'CONNELL, i Clare Street, Dublin.
NICHOLAS O'KEEFFE, Cobh, Co. Cork.
SEAN O'MAHONY, 23 South Mall, Cork.
MAURICE PHELAN, 3/5 Suffolk Street, Dublin.
PHILIP P. REILLY, 30 Lr. Baggot Street, Dublin.
EDWARD J. RYAN, Thurles, Co. Tipperary.
MICHAEL A. STAINES, 2 Inns Quay, Dublin.
PATRICK L. TRACEY, City Hall, Cork Hill, Dublin.