19 / 266
the report o f the Valuation Office showed the
value as at the date o f the death o f the deceased
to be £1,000. The personal representatives were
informed that if the opinion o f value were disputed a
statement o f the grounds o f the objection should be
furnished within twenty-one days, and that in the
absence o f such a statement the Commissioners
would proceed with the assessment of duty on the
basis o f the Valuation Office’s report. No objection
was lodged on behalf o f the personal representatives.
Before the Commissioners had raised the additional
assessment of duty mentioned in their letter the
property was re-sold at a value exceeding
£
1,000
and the Commissioners contended that they were
entitled to value the property for death duty at the
price realised on the sale. Member contended that
the opinion o f value expressed by the Valuation
Office was binding. The Council directed that the
case should be submitted to counsel for his opinion
on the question whether the Revenue Commissioners
are bound by the report of the Valuation Office.
CONDITIONS OF SALE. STIPULA
TION THAT THE PURCHASER
SHOULD PAY THE COSTS
T
he
attention'of the Council was drawn to a local
practice limited to a small area whereby the con
ditions of sale usually include a stipulation that the
purchaser will pay the whole o f the vendor’s
solicitor’s costs.
It was decided in accordance
with the previous ruling o f the Council that this
practice is contrary to the interests o f the public
and o f the profession and the Secretary was directed
to write a 'letter to each solicitor in the district,
drawing his attention to the opinion o f the Council
and asking that it should be followed. (Reprinted
from the Society’s
G
azette
,
May, 1951).
EXAMINATION RESULTS
Intermediate Examination, May, 1952
Passed with M erit:
1. Cornelius Riordan. 2.
Maurice J. Phelan. 3. Joseph Glackin. 4. John
Laurence Moore. 5. Denis Henry Johnston. 6.
Timothy Murphy. 7. Patrick Jeremiah Gardiner.
8. Francis T. D. Sweeney. 9. Patrick J. G. Powell.
10. Walter Beatty, n . Charles Meredith. 12. John
A. Gaynor.
P ass:
William W. Blood Smyth, Valentine P.
Carney, John P. Clifford, James D. Donegan,
Michael P. Donnelly, Gerard Joseph Dundon, Kevin
J. Early, Francis A . Fitzpatrick, Ciaran T. Flynn,
Alphonsus Grogan, Nicholas S. Hughes, Sean
Kelly, John Bernard Kirby, Donough Brian
McDonough, Alan j . McGonagle, Patrick P.
MacMahon, James Maguire, Mary Margaret Murray,
Aidan O’Donnell, Gerard O’Malley, Gerard Michael
Quirke.
The remaining candidates are postponed.
Forty-three candidates entered; 33 passed; 9
were postponed; 1 did not attend.
A
t
examinations held on the 4th and 5th days
of July, 1952, under the Legal Practitioners’
(Qualification) Act, 1929, the following passed the
examinations
First Examination in Irish
Maureen Patricia Bourke, Peter Gallery, Patrick
Golfer, John L. Egan, David R. E. Felton, Noel M.
Gleeson, Michael C. Halpenny, James Joseph Kelly,
Michael F. S. King, Edward A. G. Lane, Desmond
John Mackey, Annie Marie O’Connor, John Henry
Phayre, Michael Augustine Regan, Ronald T.
Ringrose, Thomas E . Tighe, Terence Michael
Williams.
Twenty-two candidates entered; 17 passed;
5 failed.
Second Examination in Irish
Brendan E. Boushel, Bernard T. Burke, Robert
W. McGonagle, Thomas J. Mullaney, Patrick B.
Munnelly, Thomas Niall O’Byrne, John A. O’Meara,
Labhras C. O’Raghallaigh, Dominic-B. Spelman,
Francis A. Walsh, William R. White.
Eighteen candidates entered; 1 1 passed; 7
failed.
The remaining candidates are postponed.
PROGRAMME OF LECTURES
1952-53
Course A
C
ommon
Law (including Personal Property, Con
tracts and Torts), 42 lectures delivered as follows :—
Michaelmas Sittings, 12 ; Hilary Sittings, 21 ; Easter
Sittings, 9 ; Minimum attendance for credit is
Michaelmas, 9 ; Hilary, 16 ; Easter, 7. Lectures
each Monday and Thursday at 2.15 o’clock, save
where otherwise notified.
Course B
E
qutty
and Real Property,
42
lectures delivered as
follows :—Michaelmas Sittings, 12 ; Hilary Sittings,
21
; Easter Sittings, 9 ; Minimum attendances for
credit is Michaelmas, 9 ; Hilary, 16 ; Easter, 7 ;
Lectures each Tuesday and Friday at 2.15 o’clock,
save where otherwise notified.
17