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5.7 It would assist the Committee greatly when submitting matters for consideration by the
Law Society and the Council, if those members and Institutions who were making the sub-
missions, furnished copies of all their correspondence referred to, and of all the documents
supporting same.
5.8 The Privileges Committee meets once a month and it has been found necessary to adjourn
matters repeatedly because of the lack of complete information which may have to be requested
several times. If the facilities of the Committee are in future sought, the fullest possible infor-
mation should be submitted with the original request.
PARLIAMENTARY
COMMITTEE
6.1 The purpose of legislation is to attain the common good by regulating the rights and
obligations of citizens of the State towards one another and their obligations to the State
itself. Legislation is man's fallible attempt to emulate the Divine ideal of justice. In an ideal
State legislation would be judged by the extent to which it advances the ideal of Justice.
John J. Nash,
Chairman
William B. Allen
John B. Jermyn
Francis J. Lanigan
Patrick McEntee
Patrick Noonan
Peter E. O'Connell
Robert McD. Taylor
6.2 Bills which come before Parliament are formulated by legislators who in many cases
necessarily are dependent on popular support for re-election. Frequently they must please a
majority rather than avoid an injustice to a minority, and are often forced to appear right
than to be right. Legislation is influenced by pressure groups who are selfish. It is supported
or opposed in public by party politicians, often on an emotional rather than an intellectual
basis. It is considered (if at all) by citizens who are disinterested unless and until it affects
themselves. Its evaluation is frequently based on prejudice rather than on principle. Until it is
submitted to the searching enquiry of a Court its implications frequently are not fully appre-
ciated. Therefore what was intended as the furtherance of the ideal of Justice may create a
serious injustice to a minority or may not produce the results which were envisaged.
6.3 The education, discipline and professional work of Solicitors is such that it ought enable
them objectively to consider proposed legislation, to have a keen appreciation of possible
consequential injustice and to evaluate its probable consequences and its likely effect on the
rights and obligations of citizens. As a Profession we owe a social duty to the entire public,
all of whom are our clients, that we should study-pending legislation in their interests and when
necessary make appropriate recommendations thereon.
6.4 At the beginning of each year your Council appoints a Committee, known as the Parlia-
mentary Committee, from among its members to study objectively and impartially Bills coming
before the Oireachtas and to report their findings to the Council. This Committee receives
from members of our Profession suggestions and recommendations, and has the right to
co-opt members of the Profession who have special knowledge and experience relating to
matters which form the basis of any Bill. Its reports which are made after careful study and
consultation are submitted to the Council who decide whether any and if so what recom-
mendations should be made to the Government relating to proposed legislation. In special
circumstances the Council may decide that the public should be informed of the likely con-
sequences which will ensue from legislation which may at the moment appear innocuous or
even desirable.
John J. Nash,
Chairman
6.5 Much of the legislation which came before the Oireachtas during the past year was of a
formal nature and did not involve the making of detailed reports. Recommendations were
made to the Attorney General relating to sections of the Prosecution of Offences Bill 1974.
Suggestions relating to the Town Planning Bill were made to the Minister for Local Government
and suggestions were made to the Minister for Labour relating to legal representation in the
Labour Court. The items which created most work for the Parliamentary Committee during
the current year were the Finance Bill 1974 and the White Paper which envisages a Wealth Tax,
Capital Gains Tax, Inheritance Tax and Gift Tax. The problems posed by these in relation to
Trusts of all kinds are extremely complex. These problems apply even to simple Trusts created
by Will whereby a Testator, for family reasons, may bequeath his property to one member
of his family for life with the remainder to another. They present enormous problems for
Trustees and Executors, and will involve substantial alterations in the framework of the
Common Law system which exists in this country. The consideration of these items absorbed
an enormous amount of the time of the Parliamentary Committee. Members of the Profession
who had specialised knowledge were co-opted by the Committee to assist them and those,
who were co-opted, generously devoted their time and ability to the study. We also availed
ourselves of the services of experts from abroad who had previous experience of the operation
of such taxes and invited them to some of our meetings. A report was submitted by the Society
to the Minister for Finance and your Council were so concerned at the probable consequences
that a copy of this report was sent to the Press. In addition to the report on the principles
involved there was also submitted to the Minister for Finance a detailed supplementary report
setting out pitfalls to be provided against if the new taxes are to take effect and if complete
chaos in our legal system is to be avoided. The Committee would like to record their gratitude
to our colleagues who accepted co-option during the year and were so helpful in our delibera-
tions and also to all members of the Profession who during the year made suggestions or
recommendations to the Committee on pending legislation.
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