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consideration of a fine as well as a rent does not
attract the new rates of duty.
It is understood that
the Revenue Commissioners have served notice of
appeal against the decision. Pending determination
of the appeal it would seem that the declaration of
the High Court as to the existing law binds both the
Revenue Commissioners and die tax payer. Section 12
of die Stamp Act, 1891, provides that subject to such
regulations us die Commissioners may think fit to
make, the Commissioners may be required by any
person to express their opinion with reference to any
executed instrument upon the following questions: —
(a) Whedier it is chargeable with any duty.
(b) With what amount of duty it is chargeable.
The Commissioners are to assess the duty with
which it is, in their opinion chargeable, and
when die instrument is stamped in accordance
with the assessment, it may be stamped with
a particular stamp denoting that it is duly
stamped.
Note. Since the above note was printed judgment
has been delivered by the Supreme Court dismissing
the appeal of the Revenue Commissioners.
POLICE REPORTS
NOTIFICATION has been received from the Department
of Justice that the procedure in the case of road
accidents whereby an abstract from the report of the
Garda Siochana on the accident may be supplied to
interested persons, has recently been revised. In future,
interested parties will, on request, be supplied widi
copies of written statements made by witnesses
including members of the Garda.
These documents
may be made available even where criminal proceed
ings are pending, provided that the Gardai are satis
fied that this will not affect the course of justice.
THE CALENDAR
THE Calendar and Law Directory of the Society has
been on sale since April nth.
It is regretted that
owing to difficulties in the printing trade publication
was delayed. The Council realise that the delay in
the publishing of the Calendar
is unsatisfactory.
Every effort has been made to speed up the printing,
but the delay is due to matters which are outside the
Society's control. After supplying orders already
received a limited number is still available, and any
solicitor requiring a copy should order it immediately.
INTERMEDIATE EXAMINATION
AN Intermediate Examination will be held on ist
June. The latest date for lodging notice of intention
to attend the examination will be nth May.
INTERNATIONAL
FEDERATION
OF WOMEN LAWYERS
Copy Letter From Department of External
Affairs Dated 4th April, 1949.
A CHARA,
I am directed by die Minister for External Affairs
to inform you that a communication has been received
by die Legation in Washington from Rosalind G.
Bates, President of the International Federation of
Women Lawyers in connection widi the Fifth Con
ference of that organisation to be held in Los Angeles
from May I5th-i9th, 1949.
On behalf of the Federation she extends an invita
tion to Irish women lawyers to attend this Conference,
and has asked the Legation in Washington to convey
it to such Irish lawyers as might be interested.
It is stated that the objects of this organisation
include die creation of better international relations,
die establishment of scholarships and in particular the
improvement of conditions of women and children.
The address of the President of the Federation is
354 So. Spring Street, Suite 629, Los Angeles 13,
California.
Mise, le meas,
W. B. BUTLER,
Runai.
Secretary,
Incorporated Law Society of Ireland,
Solicitors Buildings,
Four Courts, Dublin.
THE REGISTER
Section A.
WANTED—Qualified Assistant or first class Law Clerk
for established Limerick practice. Box A. 122.
Section B.
QUALIFIED Solicitor, 2 years general experience some
private means, seeks assistantship, preferably with a
view to partnership. Box B. 141.