252 / 266
that the claim o f the Irish Revenue Commissioners
is unsustainable but the Revenue Commissioners
will not waive their claim to succession duty on
the ground that it will not become a live issue
until the death o f the life tenant. This means that
funds must be set aside to meet a claim which may
not arise for a considerable time. There is no
method in this country o f bringing the matter
before the Court until after the death o f the life
tenant although there is such a procedure in England.
It was decided that representations should be made
to the Minister for Finance asking him to introduce
legislation which would enable executors or trustees
to have disputed questions determined by the
Court without waiting until after the death o f a life
tenant.
Labourers’ Acts Costs.
M
embers
enquired whether in the opinion of the
Council the costs should be taxed by the Taxing
Master or by the special taxing officer under the
Labourers Acts where an owner gives a site volun
tarily for the erection o f houses and the owner’s
solicitor deduces title to the local authority. It
was decided that members should be informed
that in the opinion o f the Council if the matter
arises under the Labourers’ Acts the taxation of
the costs is a matter for the special taxing officer
under those Acts but that as the question is one of
law it can be decided finally only by the taxing
officers or by a Court.
COSTS OF ACQUISITIONS BY THE
STATE LOCAL AUTHORITIES AND
PUBLIC BODIES
T
he
attention o f members is drawn to the fact that
following the rescission of rule 1 1 , Part i, Schedule i,
S.R.G.O. 1884, the costs o f the owner o f land
acquired either voluntarily or compulsorily by a
public body will be chargeable on the commission
scak basis and not by detailed charges unless the
solicitor
before undertaking any business
notifies the
client by writing, signed by the solicitor, that the
remuneration shall be charged under the old system
as altered by schedule 2, S.R.G.O. 1884, as amended.
I f such notice is given to the client
before undertaking
any business
the acquiring authority will be bound
by it. Under the terms o f paragraph 6, S.R.G.O.
1884 (1954 Calendar and
Law Directory
, page 421)
notice must be communicated to the client and
notice to the acquiring authority alone will not
be sufficient. In cases in which the price paid is
small it may be to the advantage o f the solicitor
acting for the owner to charge in detail for the work
done rather than on the commission scale basis.
(Re Allen 1886-34 Ch. D. 433. re Bridwell Hospital
and Metropolitan Board of Works 1887-57 L.T. 15 5).
EXAMINATIONS, 1955 .
T
he
following are the dates o f the Society’s Examina
tions in 1955—Preliminary Examination—April 4th
and 5th, and September 6th and 7th. Intermediate
Examination—May 9th and 10th, and September 5th
and 6th. Final Examination—April 4th, 5th and 6th,
and September 5th, 6th and 7th. First and Second
Irish Examinations—July 1st and 2nd, and
September 23rd and 24th. Notice for each o f these
examinations must be given not later than three
weeks before the date o f the examination..
DEGREE OF LL.B.
T
he
following new regulation has been substituted
for Regulation 19 o f the Education Regulations—
An apprentice who prior to or after entering
into indentures of apprenticeship has obtained
a certificate that he has passed an examination
for the degree o f Bachelor o f Laws or for a
degree which in the opinion o f the Council is
equivalent thereto at any o f the Universities
in Ireland, England, Scotland or Wales, shall
not be required to pass an Intermediate
Examination.
The Council have not so far recognised any other
degree as equivalent to the LL.B . degree for the
purposes of the regulation.
DECISIONS OF PROFESSIONAL
INTEREST.
Appeal—Judge withoutjury—Perception and evaluation of
facts. Principles onwhich appellate court acts.
The Flouse o f Lords held, affirming the Court of
Appeal which had reversed a finding o f fact of
Lloyd Jacob J. on the question of the infringement
o f a patent, that an appellate court, on an appeal
from a case tried before a judge alone, should not
lightly differ from a finding o f the trial judge on a
question o f fact, but a distinction in this respect
must be drawn between the perception o f facts and
the evaluation of facts. Where there is no question
o f the credibility o f witnesses, but the sole question
is the proper inference to be drawn from specific
facts, an appellate court is in as good a position
to evaluate the evidence as the trial judge, and
should form its own independent opinion, though
it will give weight to the opinion o f the trial judge.
Per Lord Morton—“ My Lords, counsel for the
appellant pointed out that the existence or non
existence o f an inventive step is a question o f fact
decided in favour of the appellant by the trial judge,
7 4