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Commissioners asking that legislation be introduced

authorising the payment to the Society of the

amount produced annually by the Stamp Duty

on indentures of apprenticeship to enable a fund

to be created to subsidise improvements in the

system of legal education and the publication of

legal text-books. It was decided that a letter should

be written to the Minister for Finance and that

the President

should

approach

the

Revenue

Commissioners.

New Stamp Duties

THE Secretary reported that he had already been

in communication with the Revenue Commissioners

and had asked them to receive a deputation from

the Society on the subject of the new stamp duties

but that he had not yet succeeded in obtaining

an appointment for the deputation.

The Council adopted a resolution received from

the Waterford Bar Association urging that the 5%

duty should be repealed and that the former duty

of i% should be reinstated.

Ordered that a letter should be written to the

Revenue Commissioners sending on a copy of the

resolution and asking that effect should be given

to it in the next Finance Act.

Applications under Section 47

THREE applications under Section 47 were received.

One application was granted on payment of two

years' duty, and the remaining two applications

were granted on payment of the current duty only.

THE CALENDAR

THE Society's Calendar and Law Directory has

been on sale since April ist. It is regretted that,

owing to difficulties in the printing trade, publication

was delayed

this year.

After supplying orders

received a limited number of copies

is available,

and any solicitor requiring a copy should order

same immediately.

INTERMEDIATE EXAMINATION

AN

Intermediate Examination will be held on

June ist. The latest date for lodging notice of in

tention to attend the examination will be May nth

CERTIFICATES OF

DISCHARGE

FROM DEATH DUTIES

SECTION XI of the Finance Act, 1894, as amended

by Section 14 of the Finance Act, 1907, is as follows r

" XI—(i) The Commissioners

on

being

satisfied that the full Estate duty has been or

will be paid in respect of an estate or any part

thereof, shall, if required by the person account

ing for the duty, give a certificate to

that

effect, which shall discharge from any further

claim for Estate duty

the property shown

by the certificate to form the estate or part

thereof, as the case may be.

" (2) Where a person accountable for the

estate duty in respect of any property passing

on

a death applies

to

the Commissioners,

and delivers to them and verifies a full state

ment to the best of his knowledge and belief

of all property passing on such death and the

several persons entitled thereto, the Commis

sioners may determine the rate of the Estate

duty in respect of the property for which the

applicant

is

accountable,

and on payment

of the duty at that rate, that property and the

applicant, so far as regards that property, shall

be discharged from any further claim

for

Estate duty, and

the Commissioners

shall

give a certificate of such discharge.

" (3) A

certificate of

the Commissioners

under

this Section shall not discharge any

person or property from Estate duty in case

of fraud or failure to disclose material facts,

and shall not affect the rate of duty payable

in respect of any property afterwards shown

to have passed on the death and the duty in

respect of such property shall be at such rate

as would be payable if the value thereof were

added to the value of the property in respect

of which duty has been already accounted

for ;

" (4) Provided nevertheless that a certificate

purporting to be a discharge of the whole

Estate duty payable in respect of any property

included in

the certificate shall exonerate a

bona fide

purchaser for valuable consideration

without notice from the duty notwithstanding

any such fraud or failure."

The general position with regard to certificates

of discharge from death duties is most unsatisfactory

inasmuch as Certificate No. 149, which is

issued

by the Revenue Commissioners, is qualified by the

statement that the certificate is given on the facts

disclosed to the Commissioners and further goes

on to state that in the event of any increase in the

value of the property within a period of six years,

the certificate will not operate to discharge any

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