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purpose will be welcomed.

It was pointed

out that in some cases which might otherwise

have been disposed of without undue delay

difficulty had been caused by the unrealistic

nature of the figures submitted to the Valuation

Office.

(d)

It was pointed out to the Commissioner that

extra delay was caused when an application was

made for a Certificate under Section 11 of the

Finance Act, 1894, because if land or house

property is included in the assets the value of

such property had to be referred back to the

Valuation Office for final determination when

the Certificate was applied for and this meant

a second delay.

It was suggested that where a solicitor knew he

would, in due course, be applying for a Certificate

under Section n rather than for a non-statutory

Certificate (form 149) he should mark the form 77

at the time of lodging the Schedule of Assets with

a note asking that a final determination be made of

the value of property in the first instance and so

avoid a reference back. The Commissioner promised

to consider this suugestion but pointed out that if

a final determination had to be made it entailed a

more thorough investigation and it was possible

that he would have to insist on a higher figure in

some cases in which, if no determination were sought

he might have allowed it to pass without comment.

This arises by reason of the fact that after a final

determination the Valuation Office cannot re-open

the figure even on a subsequent sale at a higher sum

while the client can, on the other hand, claim

repayment of duty if a sale is subsequently made at

a lower figure.

Here again, it was pointed out that valuations

may be expedited by direct dealings between

solicitors and the valuation office and it was agreed

that where a notice of objection to a valuation is

sent to the Revenue Commissioners a duplicate

copy should be sent to the Valuation Office and that

correspondence on the subject of valuation might be

conducted direct with that office. (Society's

Gazette,

March, 1956.)

INCREASE IN LAND COMMISSION

COSTS

Order VIII of the Land Purchase Acts Rules, 1960

(S.I. No. 20 of 1960) is as follows:

i. Order XLVII of the Provisional

Rules under the Land Purchase Acts

oS«dxLvii f

dated the jth day of February, 1924, (as

of the Ruks of amended by the Provisional Rules under

•jth February,

day of July, 1930 and by Order II of the

Land Purchase Acts Rules of 1947) is

hereby amended by the insertion therein,

immediately after Rule 3A, of the follow

ing Rule:—

" 36.

The Costs (as distinct from

outlay) incurred in the course of proceed

ings in the Land Commission under the

Land Purchase Acts on and after the

ist day of February, 1960, shall be taxed

according to the schedule of fees in the

Appendix hereto (as amended) with an

addition thereto of an amount equal to

50 per cent of such fees (save as to

items Nos. 89 and 90 which may be

increased

to

sums of £i and £15

respectively) provided

that this Rule

shall not apply in respect of business

transacted prior to the said ist day of

February, 1960, or in respect of business,

the particulars of the costs of which have

been prior to such date furnished to the

client or person chargeable therewith or

have been taxed or certified.

LAND PURCHASE ACTS RULES 1960

The Land Purchase Acts Rules, 1960 (S.I. No. 20

of 1960) came into operation on 28th January, 1960.

The subject matter of the regulations is concerned

with applications for an order to levy under section

19 (2) of the Land Act, 1933 and section 17 (i) of

the Land Act, 1939;

orders

for possession;

partition of right of grazing or turbary ; procedure

for the sealing of a certificate and for showing

cause against such sealing (section 2, Land Act,

1946);

compulsory acquisition;

prohibition of

the removal of the surface of land;

solicitors'

costs ;

Land Commission fees;

power to

the

judicial commissioner to enlarge time ;

forms.

EXAMINATION RESULTS

At examinations held on 29th day of January

under

the Solicitors Act, 1954,

the following

passed :—

First Examination in Irish

Richard Carrigan,

Scan de Burca, John E. Gore-Grimes, Noel D.

Greene, Michael B. Hegarty, Daniel Kelliher, Alan

Kelly, Peter F. R. Murphy, Brian M. McMahon,

James J. Nestor, Bryan L. M. O'Flaherty, Thomas

J. O'Reilly, Sylvester W. Riordan, John Joseph

Rochford, Brendan D. Walsh.

16 candidates attended ;

15 passed.

Second Examination in Irish

Michael J. Browne,

James J. Dennison, Patrick John Farrell, William S.

Geraghty, Ailin A. Gibbons, Joseph Gilmartin,