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have recently been dissolved -with a view to having
them revived, having regard to the part which can
be taken by active bar associations in promoting
the interests of the profession and of clients.
Income Tax Act 1918. Section 103.
A COMMITTEE reported that several members had
asked for advice as to their obligation to complete
form 8/2 issued by the Revenue Commissioners
under Section 103 of the Income Tax Act, 1918,
requiring them to make a return of income received
on behalf of clients. It was decided that the opinion
of senior counsel should be taken and further
consideration was postponed.
Mining Lease.
A LESSOR granted a lease to enable the lessee to
quarry stone, etc., on his lands for ten years subject
to payment of £600 in one sum on the signing of
the lease.
The wording of the addendum in the
lease was " Yielding and Paying therefor unto the
lessee the sum of £600 on the signing hereof (receipt
of payment whereof
the
lessor doth hereby
acknowledge)." A dispute arose as to the scale of
costs for which the lessee was liable.
The first
commission scale of charges under Schedule I,
Part 2, S.R.G.O. 1884, is for " leases or agreements
for leases at rack rent other than a mining lease or a
lease for building purposes or agreement for the
same." The second scale of charges is for " Con
veyances in fee or for any other freehold estates
reserving rent (not being a fee farm grant the
Renewable Leasehold Conversion Act or
the
Church Temporalties Acts) or Building
leases
reserving rent, or other long leases not at rack
rent or agreements for the same respectively mining
leases or licences or agreements therefor." On the
facts as between the parties the Council expressed
the opinion
that the single payment of £600
represented a commuted rent of £60 per annum
and that the lease was a mining lease and the costs
should be charged on the commission scale appro
priate to a rent of £60 per annum according to the
second scale Schedule I Part II, S.R.G.O. 1884 as
amended.
The Council were of opinion that for
the purpose of this scale it is not necessary that
a mining lease should be for a long term.
MARCH IST :
The President in the Chair. Also
present, Messrs. Ralph J. Walker and George G.
Overend, Vice-Presidents, Henry St.
J. Blake,
George A. Nolan, John R. Halpin, Desmond
Mayne, John J. Sheil, John J. Nash, Terence de
Vere White, James R. Quirke, P. R. Boyd, Francis
J. Lanigan, F. J. Gearty, T. A. O'Reilly, John
Carrigan, Cornelius J. Daly, Niall Gaffney, William
J. Norman, R. McD. Taylor, Desmond J. Collins,
Francis Gallagher, Patrick F. O'Reilly, Arthur
Cox, James J. O'Connor.
The following was among the business transacted :
Consultations in the Smoking Room.
THE Council decided that the Smoking Room will
be reserved for members between 12 noon and 3 p.m.
and that consultations may be held therein with
counsel and witnesses before 12 or after 3 on any day.
Application to
take
apprentice.
ON a report from a Committee in special circum
stances the Council granted permission to a solicitor
to take an apprentice notwithstanding that he has
not been in continuous practice for seven years
under Section 29 (2) of the Solicitors' Act, 1954.
Omission of partners' names from notepaper.
THE Council expressed the opinion that it is un
desirable that solicitors should practise as a firm
using notepaper which omits the names of individual
partners.
Statute of Limitations Bill 1955.
THE Legislation Committee considered a copy of
this Bill which was received from the Department
of Justice for observations. The Bill was circulated
to
the Society's
lecturers and examiners who
reported thereon and it was decided that copies of
these reports should be sent to the Department for
consideration in connection with the third reading
of the bill.
Registry of Deeds micro-filming of documents.
A COMMITTEE of the Council considered suggestions
that the Department of Justice should be asked to
instal micro-filming apparatus in the Registry of
Deeds and that micro-films of deeds should be
substituted for memorials.
The Secretary was
directed to obtain thb views of the Registrar of
Deeds and to bring them before the Council.
Long Lease not at Rack Rent.
THE Council were asked on a submission to arbitra
tion to decide the proper scale of costs of a renewal
lease granted pursuant to part III of the Landlord
and Tenant Act, 1931, for a term of 21 years at the
yearly rent of £230 per annum plus rates. Under
lease which was due to expire the premises were held
for 16 years at a rent of £200 per annum subsequently
reduced to £175 plus rates by agreement.
The
Council were asked to decide the scale of costs
legally applicable and whether
there were any
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