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must point out that in England, duty on specific

and pecuniary legacies, legacy duty payable on the

residue, and succession duty have all been abolished.

Therefore, in many cases where the assets do not

exceed, say, £75,000, the actual amount payable here

.could exceed that payable in England on a similar

estate.

“ There is one concession which the Chancellor

of the Exchequer introduced in 1944, and which I

think our Minister for Finance might well follow.

In cases where the deceased was an owner-occupier

leaving testamentary beneficiaries, such as a widow

and children, estate duty is assessed on the value

of the property on its pre-war price. This concession

in many,cases avoids hardship and permits the widow

or widower and other dependent relatives to remain

on in possession. O f course, the concession is only

granted where the beneficiaries remain in possession

for a specified period and where there is no immedi­

ate sale or letting. Many of us have known cases

in recent years where homes have had to be broken

up because the relatives could not afford to remain in

possession and at the same time pay estate duty on

the present-day inflationary value.

Number o f High Court Judges

“ Before I conclude, there is one other matter to

which I want to refer, which is causing the members

of this profession the greatest concern, and, indeed,

I am sure that it is of equal concern to the members

o f the Bar. I mean the insufficient number o f High

Court Judges available to try actions, in particular,

the common law actions. The number of High

Court Judges available for the trying of jury and

non-jury actions is the same to-day as in 1924, when

the Courts o f Justice Act was passed, but, as you

know, the number of actions set down for hearing,

particularly common law jury actions, has increased

at least fivefold during the past twenty-five or thirty

years. I do not think it is an exaggeration to say

that now nearly a year elapses between the date on

which an action is set down for trial and its actual

hearing.

“ This inordinate delay causes solicitors the

greatest embarrassment and is not in the interests of

the administration o f justice.

“ During recent months representations have been

made in the proper quarters with a view to having

more High Court Judges appointed, but I regret

that I cannot tell you of any favourable promises

made by those in authority.

Bar Associations

“ Since I was elected President, I have had the

great pleasure of travelling up and down the country

and attending many of the Annual Dinners of the

local Bar Associations, and those happy occasions

have brought home to me most forcibly the very

considerable part which the Bar Associations play,

not only in the interests o f the profession, but in

the public interest, and I would urge every solicitor

to. join his local Association and, in particular, I

would like to see every young member immediately

after his admission to the profession, seeking

membership o f his local Bar Association. By

becoming a member o f the Association, he would

get to know his colleagues better, and he would

gain that help and assistance which would inspire

him to face the future with confidence.

“ Ladies and Gentlemen, I thank you for having

listened to me so patiently, and if any o f you want

to ask questions or make any observations, now is

the time, now is your chance.”

Mr. T. D. McLoughlin addressed the meeting on

the subject of the Solicitors Bill. The Chairman

lepbed. As there was no further business the pro­

ceedings terminated.

PRESENTATION OF ADMISSION

CERTIFICATES

O

n

14th May, the President, before presenting

certificates to newly-admitted solicitors, addressed

them as follows :—

“ L

adies

and

G

entlemen

,

“ One of the most pleasing duties that devolves

on the President is the presentation of admission

Certificates to newly-admitted solicitors, and first

let me offer you my warmest congratulations and

those o f my friends and colleagues on the Council.

I hope that each and all of you may enjoy many years

of happiness and prosperity.

“ As you know, before you received your Certifi­

cates, you had to achieve a certain degree of

proficiency in your examinations, and there can be

no doubt that you all have now some knowledge of

law, but do not for one moment imagine that you

are already competent lawyers. You are not. Real

and lasting knowledge can be acquired only by

experience. During the early years o f your pro­

fessional career never hesitate to seek the aid and

assistance o f your more experienced colleagues.

I can assure you it w ill not be refused. I passed

the final examination some, twenty or so years ago,

and only the other evening I was glancing through

the actual questions which I had to attempt to

answer—and may I say that I did so with a certain

astonished pride—because, I can assure you that

if I had to answer the same questions to-day, I

doubt if I would get more than 10 per cent, of the

total marks, and yet I feel sure that I am a much