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Jental nature.

In 1784 Pitt sought to raise a loan

and new taxes and in introducing his budget stated

that he found himself at a disadvantage " in bringing

up the rear of the business when the most palatable

and popular taxes have long since been exhausted."

He proposed taxes on servants, retail shops, gloves,

pawnbrokers, salt and an additional tax on post

horses. Strong criticism of a number of these taxes

was expressed in the House of Commons, and it

is recorded in

Hansard

that a back-bencher suggested

a tax on attorneys instead of the shop tax. This idea

proved popular. Under the statute 25 Geo. Ill,

cap. 80, passed in the following year, a duty of £5

was imposed on London solicitors and £3 in the

case of solicitors practising elsewhere. This statute

was enacted before the Union and did not extend

to Ireland, but in 1816 when England had been

exhausted by the Napoleonic wars the Government

decided to increase the tax and to extend it to Irish

solicitors.

The records of the Society show that ever since

1841

the continuation of this duty has been the

subject of a series of unavailing protests by the

Council. On one occasion Mr. Gladstone admitted

the injustice of the tax, but unfortunately the interests

of Irish solicitors in those days were never very

carefully considered by those in office, and nothing

was done.

It is hoped that our Government will

now remedy this long-standing injustice to the

profession. There are cogent reasons why the duty

should be abolished.

In the whole range of the

special taxation of a class there is no other instance

equalling the taxation of the solicitors profession.

One class may be taxed, as solicitors are, on articles

of apprenticeship ; another class may be taxed on

admission to their calling ;

and another class in

respect of the carrying on of their calling. Solicitors

alone are subject to all three kinds of taxation. An

exclusive right to practise their profession is con

ferred on barristers and members of the medical

profession.

The emoluments and opportunities

of remunerative employment of members of these

professions arc superior to those of solicitors, yet

they are not subjected to payment of an annual tax

as are solicitors.

The Council's memorandum is at present in the

hands of the Revenue Commissioners and of the

Department of Finance, and it is hoped that the

representations of the Council will be successful.

New Stamp Duties

BY Finance Resolution (No. 2), 1947, which was

passed by Dail Eireann on October ijth, the rate

of stamp duty chargeable on conveyances and

transfers of lands to Irish citizens and certain other

specified persons and bodies was raised from i per

cent, to 5 per cent., and a new duty of 25 per cent.

on the consideration was imposed in respect of the

conveyance of lands and houses to persons other

than Irish citizens.

I do not intend to comment

on the financial policy underlying the imposition of

these duties except to say that they'are a very serious

imposition and will cause great hardship on pur

chasers of property.

It may be that the exigencies

of the country's finances require this additional

revenue, but it seems that purchasers of land and

houses are to be called upon to contribute to an

extent for which, as far as I know, there is no pre

cedent in any other country. However, I do not

wish to criticise the policy underlying these new

duties except to say that it is my earnest hope that

they will be temporary and that the duties will be

repealed and the old rates reinstated at the earliest

possible opportunity.

When the

terms of the

Financial Resolution were announced, representatives

from the Council immediately sought an interview

with the Chairman of the Revenue Commissioners

and suggested certain amendments, a number of

which were adopted. The most important of these

amendments which were adopted are as follows :—

The Minister has agreed that in any case in which a

contract was completed before 29th October, and

in respect of which notice in writing is given to the

Revenue Commissioners before ist December, the

old rate of duty will stand.

The Council also

succeeded in securing the insertion of a clause

exempting certain voluntary dispositions from the

operation of the new duties,

i.e., dispositions or

transfers from a father to a son or other lineal

descendant, or to a brother or sister, or lineal des

cendant of a brother or sister. The Council suggested

that transfers from a disponer in favour of a father

or mother or husband or wife should be exempt,

but this suggestion was not adopted. The terms of

Section 13 (7)

(b)

which imposed a penalty of 25 per

cent, of the consideration for failure to stamp, what

I may call a " foreign conveyance " within thirty

days are very formidable, particularly in the section

as originally drafted, under which the Revenue

Commissioners would have no discretion to mitigate

the penalty after the expiration of three months.

The Council, however, succeeded in securing the

adoption of a clause giving power to the Revenue

Commissioners to mitigate this penalty without

any limitation as to time.

Increases in

Costs

SINCE the date of the last Annual Report of the Coun

cil a memorandum was presented on behalf of the

Council

to

the various Committees

regulating

solicitors' costs, asking for an increase of 33-1 per

cent, on the amount of the existing remuneration.

Protracted negotiations

followed between

the

Council's representatives and the various com-