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The Gazette of the Incorporated Law Society of Ireland.
[APRIL, 1919
A
sum
of £228 17s. Od. has been received up
to date.
It is intended that a list of the
subscribers will be published in a future
number of the GAZETTE.
Barristers and Solicitors (Qualification
of Women) Bill.
THIS Bill provides for the admission of
women (1) as Students of the Inns of Court
and being called to the Bar and practising as
Barristers ;
and (2) as Solicitors under the
Solicitors Act, 1843, and the Acts amending
the same.
The Bill does not extend to
Ireland.
It has passed the House of Lords
and has been sent to the House of Commons.
The Lord Chancellor has inquired from the
Council as
to
their attitude towards an
amendment, should it be proposed, making
the Bill applicable to the Solicitors' profes
sion in Ireland, and the Council have replied
to His Lordship-that the Council would offer
no objection to an amendment making the
Bill applicable to the Solicitors' profession in
Ireland, provided that the Bill be also made
applicable to the Barristers'" profession in
Ireland.
Easter Sittings Lectures, 1919.
LECTURES will be delivered to the Junior
Class on the following dates, at two o'clock
p.m. :—April 24,. 28, 30 (Wednesday).
May 1, 5, 8, 12, 15, 19, 22, 26.
Lectures will be delivered to the Senior
Class upon
the following dates, at two
o'clock p.m. :—-
April 25, 29.
May 2, 6, 7 (Wednesday), 9, 13, 16, 20,
21 (Wednesday), 23, 27.
Dates of May Examinations,
Final.—
Wednesday, Thursday and Friday,
21, 22 and 23 May, at 10 o'clock a.m., each
day.
(Notices to be lodged in Secretary's
Office before 6th May.)
Preliminary.
—Thursday and Friday, 29
and 30 May, at 10 o'clock a.m., each day.
(Notices to be lodged in Secretary's Oifice
before llth May.)
Recent Legal Decisions.
Allowance of Income Tax Claim as
a
deduction from rent independent of production
of receipt.
The decision of the Lords Justices
of Appeal in the case of
North London and
General Property Co., Ltd.
v.
May, Ltd.
(Law
Times Reports, Vol. 119; p. 230)", disposes of
a contrary proposition often insisted upon in
the collection of rents, namely, that unless
the claim for deduction of income tax from
the rent, or on account of the rent, is vouched
by production of official receipt, the claim
need not be allowed.- Under some circum
stances the demand for such receipt
is
reasonable, but under others insistence is
unnecessarily vexatious, compliance being
often inconvenient or impracticable to the
tenant,
e.g.,
where he is a middleman in
receipt of ground rents paid to him by a
large number of tenants out of property in
respect to which he pays the chief rent.
In
the above-mentioned case, on appeal from
the King's Bench Division, and in reversal
of judgment of Low, J., the Lords Justices
decided that though a request for production
might be a reasonable one, yet in order to
establish right to deduction, no obligation
rested on a tenant to support his claim by
production of the receipt, and that the
landlord
refusing
on.
this
account
the
proper refund or allowance does so at his
own risk.
Mistake
in Law.
In
Hatch v. Hatch
(L. T. R., Vol. 146, 367) the decision of
Mr. Justice Sargant confirms the well-known
principle that payments made under mistake
in law are irrecoverable. The question arose
in the administration of the estate of a
deceased testator who had lived separated
from his wife, and who was bound by deed
of .covenant to pay to her an annuity in lieu
of alimony. The testator during his lifetime
paid this annuity without deducting income
tax, and after his death the. trustees of his
j
Will continued payment without deduction.
|
In the course of the administration pro-
j
ceedings the trustees sought refund of the
over-payment to the widow annuitant by
reason of the non-deduction of income tax.
It was held, however, that the annuity being