309 / 324
Section 4 of the Solicitors (Ireland) Act, 1849 to
direct executors' costs to be taxed on the requisition
of the beneficiary even after payment of the costs.
In re Carthew (27 Ch.D. 485) it was held that where
a bill has been paid by trustees and executors out
of the estate the residuary legatee is entitled to have a
copy of the bill delivered on payment of the costs of
it, and the bill was ordered to be taxed although
there was not such pressure or allegation and proof
of overcharge as are usually relied on in applications
after payment. See also re Blackmore (i 3 Beav. 154)
and the references in Henry on Solicitors' Re
muneration, Vol. i, pages 45-49.
Solicitor practising as accountant
A MEMBER asked for a ruling from the Council
whether there is any objection to a solicitor's
.qualifying and practising as an accountant. Member
'wished to study for the examinations held by one
of the accountancy bodies. Several questions arose
viz.,
(a)
merely obtaining the accountant's qualification,
(£) practising as an accountant separately,
(i)
practising as an accountant in conjunction
with his practice as a solicitor.
On a report from a Committee the Council stated
that:—
(a)
there is no objection to member's obtaining
the accountant's qualification.
(b)
there is no objection to member's practising
separately as an accountant.
(c)
member should not practise both as a solicitor
and an accountant.
Client's privilege against disclosure
A MEMBER acted for the purchaser of a building plot
for £115. The contract provided that the purchaser
should pay the vendor's costs. On completion of the
matter he paid the sum of £20 to member. Member
paid the vendor's costs £10 195. 9d., and retained
£9 os. 3d. for himself. Litigation has now taken
place between the purchaser and another party.
Member is no longer acting but he has been in
formed by one of the solicitors acting in the matter
that the purchaser (his former client) has stated in a
letter that he paid £61 in legal costs to member.
In effect this, if true, would mean that he paid
£53 os. 3d. costs for the purchase of a plot for £115.
Member expects to receive a subpoena to attend the
hearing and wishes to know whether his evidence
with respect to the costs would be privileged and
•
whether he could disclose it without his former
client's consent. On a report from a Committee the
Council stated that member should attend Court in
compliance with the subpoena with his files and
records.
If the letter mentioned is put to him in
evidence he is entitled to say that he is willing to
state the amount which he received for costs but as
the matter was a solicitor and client transaction he
cannot answer without the client's consent unless
directed by the Court.
The privilege between a
solicitor and client communication belongs to the
client. The solicitor cannot disclose any information
unless the client waives the privilege or unless the
Court directs. The privilege continues even after
the retainer has ended.
Conflicting interests
ABOUT ten months ago member obtained a decree
for a sum of money for X against Y. The decree is
still unsatisfied. About one month ago member
received tentative instructions from Y to proceed
against Z for money due and owing by Z to Y.
He has not received final instructions. Within the
past month member was again approached by X
who informed him that he wished to be appointed
receiver over a sum which he knew Z owed to Y.
This is the debt for which Y instructed member to
sue Z. Member enquired whether he may apply to
have X appointed as a receiver over this sum without
using any information obtained from Y.
On a
report from a Committee the Council stated that in
their opinion member should not act in the matter
for any of the parties.
Retirement Benefits.
Income tax on con
tributions by solicitors
THE Council heard a report from a deputation which
was received by the Minister for Finance.
The
deputation included a member of the Institute of
Chartered Accountants and dealt with the memoran
dum submitted last year on behalf of the General
Council of the Bar, the Accountancy bodies and
the Society, The deputation stated that they had
stressed the case for the allowance of contributions
by self-employed persons towards retirement bene
fits as a deduction for income tax purposes. They
stated that the Minister appeared to be sympathetic
to the representations made but of course could not
give any indication in advance of the contents of
the next budget.
The Border
THE Council on a report from a Committee decided
to make representations to The Incorporated Law
Society of Northern Ireland with a view to the making
of regulations by the respective Societies which
would prevent a solicitor in either area acting in
connection with sales by public auction in a place
which is not covered by a practising certificate.