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4. Rape Prosecutions;
5. Extra-Territorial Application of National Laws with
special reference to Anti-Trust Law;
6. The Relative Merits and Present Day Suitability of
the Adversary (or Accusatorial), Inquisitorial, Med-
iatorial and Other Systems of Trial for Breaches
of the Criminal Law and for the Resolution of Dis-
putes ;
7. International Legal Problems in Connection with
the Drafting and Proving of Wills;
8. The Freedom of the Press v. the Right to Privacy;
and
9. Financing Legal Aid Plans.
Open Meetings of IBA Committees on Professional
Ethics, the Practice of the Law by Non-Lawyers, Euro-
pean Affairs and United Nations Affairs were also held.
All the Conference Papers together with summaries of
the discussions that took place wull be printed in full
in the November 1974 issue of the International Bar
Journal, the Journal of the Association sent free to
members.
All delegates and their guests were invited to the
numerous meetings and special events organised by the
IBA Section on Business Law and also to the inaugural
meeting of the Section on General Practice. Whilst the
Section on Business Law concentrates on the laws,
practices and procedures affecting business, financial
and commercial activities throughout the world, the
General Practice Section will promote exchanges of
information and views as to the laws, practices and
procedures affecting the general practice of law through-
out the world, and upon all other matters affecting the
legal profession, its development or the improvement of
legal services
to
the public. Membership of both Sec-
tions is open to Patrons and Associate Members of the
IBA on payment of an additional U.S. $10 per annum
per Section. The Section on Business Law holds annual
meetings and publishes a quarterly journal and an
annual Directory of its members and the Section on
General Practice hopes to do likewise.
During the Conference the General Meeting
<> t
Members elected Dr. Werner J. Deuchler of Hamburg.
President of the German Bar Association from 1970 to
1974 as President of the IBA. He succeeds Sir Dcnys
Hicks of Bristol, England, whom the General Meeting
elected an Honorary Life President of the Association
in recognition of his outstanding contribution to the
IBA. Mr. Golin McFadyean of London was appointed
Ghairman of the Section on Business Law and Sit
Desmond Heap, also of London, Ghairman of the
Section on General Practice.
The very full social and ladies programmes were
assisted by cloudless blue skies throughout the confer-
ence week. They included a reception by the Ganadian
Bar Association, a garden party given by the Hon.
Walter Owen, Lieutenant-Governor of British Golum-
bia, a barbecue on the invitation of the Federal
Government of Ganada, a closing banquet and dance,
boat cruises, excursions hv cable-car, coach tours and
luncheons.
The IBA is a non-political organisation established
in 1947 to "promote the administration of justice under
Law among the peoples of the world". It has 73 mem-
ber Bar Associations and Law Societies from 50 coun-
tries and approximately 3,500 individual lawyers active
in its work. Its next conference is to be held in Stock-
holm, Sweden from August 15 to 21, 1976. Any
lawyer interested in becoming an Associate Member
(annual dues U.S. $25) is invited to write to the
Director-General, Sir Thomas Lund, International Bar
Association, 93 Jermyn Street, London, SW1Y 6JE,
England.
TAXATION SEMINAR
A Seminar on Taxation and the Finance Act 1974
was held in Solicitors' Buildings, Four Gourts, Dublin,
on 26 September 1974. Approximately 100 attended.
The President, Mr. Prentice, opened the proceedings.
The Senior Vice-President, Mr. Osborne, presided at
the first lecture which was delivered by Mr. Walter
Beatty on Tax Planning, who dealt principally with
relief on certain bridging loans. Mr. John J. Nash
presided at the second lecture which v/as delivered by
Mr. John Bourke, Senior Inspector of Taxes, on the
subject of Taxation and the Farming Gommunity; no
script is available of this lecture, hut a transcript of
Mr. Brendan O'Brien's lecture delivered at the Water-
ford Seminar in November on the same subject is avail-
able from Mr. Norman Spendlove. Mr. Bruce St. John
Blake, Junior Vice-President presided at the third lec-
ture delivered by Mr. Brendan O'Brien, Ghartered
Accountant, on Taxation and Property; this dealt
mainly with taxation of rents, and mentioned some
recent English case law in connection therewith. Mr.
Gerald Hickey presided at the fourth lecture, which was
delivered by Mr. John H. Sides on Trusts and the
proposed Gapital Taxes; this included Gapital Gains
Tax, Gapital Acquisitions Tax, Gapital Transfer 1 ax
including Gift Fax, Inheritance Tax and Health Tax-
Mr. Brian O'Connor presided at the fifth lecture which
was delivered by Mr. J. F. Kearney on Irish Mining
Taxation, which is often an emotive subject. The 28
years tax holiday on mining, repealed by the Finance
(Taxation of Profits of Certain Mines) Act 1974, was
fully described. Those attending found the lectures
delivered at the seminar most instructive.
SEPTEMBER EXAMINATION RESULTS
FIRST LAW EXAMINATION
The following candidates passed the First Law
Examination which was held in September 1974.
Allen, Michael; Ahern, Dermot; Beirne, Vincent;
Bourke, John; Boyle, Peter; Brennan, Gerard; Callinan,
John; Campbell, Marion; Garey, Margaret; Clinton,
Evanna; Collins, Helen; Condon, Michael; Cooney,
Evelyn; Gooney, Thomas; Costello, John.
Crowe, Vivienne; Cullen, Mary; Davy, Eugene;
Duffy, Bridget; Duffy, Margaret; Duffy, Patrick; Duffy,
288