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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