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GAZETTE
MARCH 1978
Correspondence
LAND MEASUREMENT
Land Commission
Upper Merrion Street
Dublin 2
14 March 1978
A Chara,
I wish to inform you that the Land Commission has
arranged to discontinue, as from January 1978, the use of
roods and square perches for land measurements, and to
express measurements in acres and decimals of an acre.
This is a first step in the changeover to the system of
metric measurement which Member States are required to
implement under E.E.C. Directives on Units of
Measurement.
Perhaps you would be good enough to communicate
this information to the members of your Society. Land
Commission would be grateful for their co-operation in
the matter.
Mise le meas,
M. BRENNAN.
CAPITAL TAXES
Office of the Revenue Commissioners
Capital Taxes Branch
Dublin 2
3 November 1977
(This letter was addressed to a member of
the Society's Conveyancing Committee)
Dear Sir,
I am directed by the Revenue Commissioners to refer
to your letter of 11 October 1977 and to state that, where
the consideration for a sale of real property does not
exceed £50,000, such property is discharged from all
previous charges for wealth tax as far as the purchaser is
concerned. This follows from the wording of Section
19(3) of the Wealth Tax Act, 1975, which states that in
such circumstances "the property shall not remain
charged with tax".
Where the consideration for a sale exceeds £50,000,
the property remains charged in the hands of the
purchaser with the payment of tax for the six valuation
dates prior to that sale (Section 19, Subsection (1) and
(2)). Where, however, there was a prior sale of that
property for a consideration not exceeding £50,000
during that period of time, the charge is restricted to the
valuation dates during which the present vendor (for the
sale over £50,000) held the property. In other words, the
freedom from the charge resulting from the prior sale for
under £50,000 is preserved, notwithstanding the subse-
quent sale in excess of that figure.
These comments apply also to a mortgage.
As regards the penultimate paragraph of your letter,
for the purpose of determnrng whether the exemption for
a principal dwelling houae and grounds up to one acre
applies to a particular pnperty, a purchaser or mortgagee
may accept a statutory declaration from the vendor or
mortgagor in the tenor of Section 7(1Xa) of the Wealth
Tax Act, 1975,
without
Inference to the Capital Taxes
Branch in any sale or mortgage where the consideration
or mortgage debt does not exceed £100,000. Where,
however, such a declaration is not forthcoming or where
the consideration or mortgage exceeds that amount, the
facts should be brought to the attention of the Capital
Taxes Branch.
Yours sincerely,
J. F. QUINLAN.
PROPOSED BOOK ON PLEADINGS, ate.
Law Library
Four Courts
Dublin 7
28 March 1978
Dear Sir,
Recently I have been approached to consider the possi-
bility of my writing a book which would, in some
measure, resemble
The Pocket Pleader: Civil Bill Forms
for County Court Practitioners
by T. S. F. Battersby,
K.C., which useful work is of 1911 vintage, as exempli-
fied by the precedent for highway negligence being
confined to
horse trqffic.
There are now many new types of claim, mainly of
statutory creation, some of which may not yet have been
the subject of litigation, but might be so at any time.
Further, the practice of the Circuit Court, unlike that
of its predecessor, the County Court, requires formal
defences.
While not binding myself to follow any of them, I
would appreciate suggestions from counsel, solicitors, or
others, as to what extra causes of action should be
covered, in case (if I accept the assignment), in my
research, I should, overlook some items deserving of
inclusion.
Yours faithfully,
JOHN R. COGHLAN.
ACCOMMODATION
and
BAR FACILITIES
Overnight accommodation is now available in the
Law Society, Blackhall Place, and will be reserved
on a "first-come, first-served" basis.
Enquiries and reservations are handled by:
MISS A. KANE
Telephone 710711
Telex 31219 I LAW EI
Bar facilities are normally available from Monday
to Friday during the hours 12.30 — 2.30 p.m. and
4.30 — 7.30 p.m.
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