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The Gazette of the Incorporated Law Society of Ireland.
[NOVEMBER, 1909
Cork, November 16th.—Co. Cork (part of).
Dingle, November 23rd.—Co. Kerry (part of).
Dublin, November 30th.—Leinster (part of).
Armagh, December 7th.—Co. Armagh.
Belfast, December 8th.—Cos. Down and
Antrim.
Enniskillen, December 9th.—Co. Fermanagh.
Winter Assizes.
THE Lords Justices have made the following
orders with regard to the forthcoming Winter
Assizes:—
The Ulster Winter Assizes shall be held
in Belfast.
The County of Antrim, the
County of the City of Belfast, the County
of Down, the County of Armagh, the County of
Monaghan, the County of Donegal, the County
of Londonderry, the County of the City of
Londonderry, the County of Feimanagh, the
County of Tyrone, and the County of Cavan
shall be united together, and form one county
under the name of the Ulster Winter Assize
County.
The Munster Winter Assizes shall be held
in Cork.
The County of Waterford, the
County of the City of Waterford, the County
of Kerry, the County of Cork, the County of
the City of Cork, and the County of Tipperary,
North Riding and South Riding, shall be
united together and form one county under
the name of
the Munster Winter Assize
County.
The Leinster Winter Assizes shall be held
at the Commission Court, at Green Street, in
the County of the City of Dublin.
The
County of Dublin, the County of Kilkenny,
Queen's County, King's County, the County
of Meath, the County of Westmeath,
the
County of Louth, the County of Longford,
the County of Wicklow, the County of Kil-
dare, the County of Wexford, and the County
of Carlow shall be united and form one county
under the name of
the Leinster Winter
Assize County.
The Connaught Winter Assizes shall be held
in Limerick. The County of Leitrim, the
County of Galway, the County of Mayo, the
County of Roscommon, the County of Sligo,
the County of Clare, the County of Limerick,
and the County of the City of Limerick shall
be united together and
form one county
under the name of the Connaught Winter
Assize County.
j
Irish Land Act, 1903.
I
ESTATE DUTY AND STAMP DUTY.
ON
the 8th September in
the House of
i
Commons,
MR. P. WHITE, M.P. (North Meath), asked
the Chancellor of the Exchequer whether it
was intended that tenant purchasers should,
under the Finance Bill, be entitled to deduct
the capital value of the annuity due to the
Land Commission from the market price of
the holding subject to that annuity before
assessment for death duties ?
MR. HOBHOUSE.—The Finance Bill does
not affect the existing law under which the
capital value of the annuity may be deducted
from the price of the holding in cases where
the
ad valorem
estate duty is paid.
i
On the 14th September, in the House of
:
Commons,
MR. BARRIE, M.P.
(Londonderry South),
asked
the Chancellor of
the Exchequer
whether his attention had been called to the
hardship entailed on Irish farmers by the
Inland Revenue Department insisting upon
payment of stamp duty on the redemption
;
value of the Land Commission mortgage on
bought-out land where farms change hands
or a death occurs ;
whether the practice of
the Department is to tax as property what
is really a debt to the State, and will he have
this remedied.
MR.
LLOYD-GEORGE.—When
a
farm
changes hands on a sale the redemption value
of the annuity forms part of the considera
tion of the sale, and is properly charged with
stamp duty, under Section 57 of the Stamp
:
Act, 1891, a section of general application to
mortgages in the United Kingdom, which I
do not see my way to modify.
As regards
farms changing hands on death, I may refer
the hon. member to the answer which was
given on the 8th inst. to a similar question by
the hon. member for North Meath.
Dates of Examinations.
THE following are the dates of the January,
1910, Examinations :—
January 3rd and 4th.—Preliminary (notice
to be lodged before December 4th).
January 5th and 6th.—Final (notice to be
lodged before December 6th).