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JUNE, 1909]

The Gazette of the Incorporated Law Society of Ireland.

11

the attitude of saying: "This duty has been

charged for years, and you never protested

against it."

(A voice—we did protest against

it). Yes, but there was no legislative measure

brought to bear on it. He will say, " The

only principle now at issue is the propriety of

increasing the duties," and to my mind that is

perhaps the only question we ought to concern

ourselves with—an unjust imposition following

up a tax which should never have been passed

in regard to tenant-purchasers.

I think we

ought to protest against the general increase

of taxes in this country by the Budget which is

now on the eve of passing. We ought to deal

with the whole problem.

MR. JAMES HENRY :

I think if we mix

up general questions with the special one

which is the subject of the resolution, it would

only weaken, not strengthen it (hear, hear).

The proposed raising of the stamp duty from

IDS. to

£1

per cent, has not yet passed—and

some people say that is one of the things to be

thrown over in the Budget—and we will have

got our answer if in the ultimate result the.ios.

will not be increased. But I think it would

be a dangerous thing, and I think it would

take away from the strength of our resolution,

if we

introduced or mixed up the general

question which does not affect us differentially

from England (hear, hear).

The resolution was passed.

The Amending Land Bill.

MR. WILLIAM FRY, Ex-President, said-

It is not out of place at this half-yearly meet

ing of our Society that we should consider for

a few moments the pending land bill which

has been introduced by the Chief Secretary for

Ireland. This bill, on its face, purports to be

an amending bill to the Wyndham Land Act.

Now, the great advantages of the Wyndham

Act were—firstly, as regards the tenant, that

he obtained much greater facilities for pur

chasing his holding. Under former Acts he

had to repay the purchase-money advanced to

him and the interest by annual payments equi

valent to 4 per cent. Under the Wyndham

Act the advance was to be repaid by a purchase

annuity at

the rate of ^3

$s.

for every

;£ioo, and at

the end of 68-J- years, both

principal and interest having been repaid to

the Government, the tenant had acquired the

fee-simple of his land free from any annuity.

The advantage to the landlord was that a

system was

introduced known as the zone

system, which obviated the necessity for the

Land Commission to value each holding on

the estate, and a

landlord could

tell

in

advance what amount of purchase-money he

could depend upon getting. The second ad

vantage

secured

to

the

landlord by

the

Wyndham Act was the bonus and the in

ducement which was offered thereby to tenants

for

life and other limited owners to

sell.

Then again the voluntary system of sales was

preserved, and

this worked well as between

landlord and tenant. As a result we profes

sional men know that the Department of the

Estates Commissioners became congested by

reason of the enormous number of estates

that were brought in for sale, but then weak

points were found

in

the administration.

Prominently there was the want of finance.

Sales were going too rapidly, money could

not be provided in sufficient amount by the

British Treasury. Losses resulted from flota

tion of Guaranteed Land Stock. The staff of

the Land Commission was quite insufficient

to keep pace with the sales that were being

brought into the Department. Accumulations

of work rapidly arose.

Then again other

questions came before the three Estates Com

missioners which occupied a great deal of

their time, and we solicitors know that, en

thusiastic as the three Estates Commissioners

have been to give effect to the policy of the

law, yet they can only do men's work, and

business has necessarily got into arrear. One

of the subjects which I think is responsible

for occupying a great deal of the Commis

sioners' time and attention has been that of

the distribution of lands that have not been

in the hands of tenants at all.

Of course

when land has been available, landless people

have been looking for it, and time has been occu

pied in endeavouring to satisfy persons who are

difficult to deal with. All classes of the com

munity have been protesting against the block

of business in the Land Commission, and we

solicitors, representing, as we do, every class

of the community, not merely landlords and

tenants, but every class, know well the feel

ing throughout the country.

Therefore,

I

venture to think that no profession is as com

petent to form an unprejudiced and as clear an

opinion on the working of the Land Acts and

their proposed amendments as we solicitors.

Now, turning to the proposed Amending Bill,

which I gather is to occupy a good deal of

Parliamentary time during the present session.

I gather that there are proposals to change the

methods of finance connected with the land

purchase.

There are proposals to raise the

tenants' purchase annuity from 3^ per cent, to