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DECEMBER, 1909] The Gazette
of the Incorporated Law Society of Ireland.
57
remind them that they had got a power now
with the authorities which they had not
twenty years ago. Their wishes and their
words were listened to more respectfully
1 o-day than they were twenty years ago, and
they had more influence with the authorities
and the judges now than then. That result
was at any rate worth working for (hear,
hear).
It should also be remembered that
the work that had been achieved was in the
interest of the profession generally (hear,
hear).
The
profession
each
year was
beginning to realise more and more that the
Council was a living active body, with no
interest to serve save that of the profession
as a whole. They had an illustration of what
had been accomplished by the Council in
what had been done in connection with the
Labourers Acts. That had shown the great
importance of having the President for the
time being associated with the rule-making
authorities when questions affecting their
great profession came
to be considered.
Reference was made to the Civil Bill Courts
Bill which was before Parliament, and the
Council of the Society had taken up a stand
in that matter that would prove to members
of the profession that the Council would not
be a party to any Bill unless they were
associated with the rule-making authority.
They had been recognised in connection with
a great number of Acts, and he trusted they
would never put their hand to any Act unless
their President was to be associated with the
rule-making authority (hear, hear).
There were one or two other matters he would
like to allude to. He was glad to think that
the Land Bill had a chance of becoming law.
They could feel the pulse of the country, and
although the Bill might still be in the melting
pot, they thought it would promote sales and
would be for the advantage of the country.
They were now delayed as regarded their own
remuneration, but it was much more regret-
able that Ireland was being kept in a whirl
wind of discontent while sales were protracted.
Therefore,
they were glad
to
think
the
pending Land Bill had a chance of becoming
law (hear, hear).
The
report
referred
to
the Solicitors
Apprentices' Debating Society. He thought
it was
in the year
1869 he (Mr. Fry)
first became connected with that Society,
and he had taken an interest in it ever
since. Now
it was
sad
to
think that
for the first time, at least in his recollection,
they had a paragraph in the report stating
that, because of some unfortunate troubles
amongst the young gentlemen themselves,
the Society had ceased to exist. He thought
it should go out from that meeting that they
should use their influence to get them to see
that there must be give and take, and,
therefore, it would be well to bring them
together again and get them to form a new
Society. They had the pledge of the Council
that if they did that they would be supported
in every possible way. He thought they
should do all
they could, as
individual
masters of the apprentices, to bring about
an amicable arrangement of the difficulties
(hear, hear).
MR. W. H. GEOGHEGAN said he was
glad to see that a concession had been
obtained with regard to the Finance Bill
that would be greatly appreciated throughout
the country.
It seemed to him that the
Estate Duty applied to tenant farmers in
Ireland was exceedingly unjust.
In England
the tenant had no taxable interest in his
holding. When the landlord died the capital
value of the land was assessed for Estate
Duty, and when the tenant died there, was
no capital value of interest so far as he was
concerned to assess for Estate Duty. There
fore, there was only one Estate Duty payable
out of the capital value of the Eng'ish holding.
In Ireland the State had created a tenant's
interest as well as a landlord's interest. On
the security of the tenant's interest they had
advanced money to enable him to purchase
his holding. When that money passed to the
landlord it became invested in funds. That
purchase money was assessable for all time
for Estate Duty on the death of the owner,
but the tenant became assessable for the
amount that he had repaid to the Land
Commission, or the advance he had got to
purchase his holding. Ultimately the entire
of
that advance would be
repaid, and
ultimately the entire amount advanced would
be assessable for Estate Duty. Therefore!,
there would, he took it, be two Estate Duties
assessable—the capital of the landlord and
the capital value of the land which the tenant
had purchased.
It consequently appeared
that if the whole of Ireland was ultimately
sold, it would be charged on a double basis