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of property by local authorities under the Labourers'
Acts should give notice of election to take the item
charges before undertaking any business unless they
wish to be paid by means of the commission scale
fee. Where the consideration is small the commission
scale fee is usually unremunerative but in the absence
of notice of election given to the client before under
taking any business, the commission fee will auto
matically apply.
It is advisable as a matter of
precaution to give notice also to the local authority.
EXAMINATIONS,
1960
"Examination
Date
Latest date
for entry
First & Second Irish January 29th &
January 8th
5oth.
July 6th & yth
June ijth
September i6th Aug. 26th
& i yth.
,3
93
99
99
99
Preliminary
... July 4th & 5th
June ijth
„
... September
6th Aug. i6th
& yth.
Book-keeping
... June loth
May 2oth
,,
... September 9th
Aug.
First Law
...
... June yth & 8th May jytli
„
,,
...
... September
jth Aug. ijth
-
.
& 6th.
Second Law
Third Law ...
Final
September
5 th Aug.
& 6th.
September yth, Aug. lyth
8th & 9th.
June yth, 8th & May jyth
9th.
N.B.—
The dates for the Preliminary and First and
Second Irish examinations have been changed to
the following dates :—
Preliminary Examination :
4th and 5th days of
July. Last date for entry :
13th June.
First and Second Irish Examinations : 6th and yth
days of July. Last date for entry :
i5th June.
DUBLIN SOLICITORS' BAR
ASSOCIATION
A meeting of the Council was held on Wednesday,
2nd March, 1960.
The effect of Section ly sub-section 2 of the
Married Women's Status Act, I95y, on proceedings
in the District Court was considered, and the
conclusion was reached that the sub-section made
no difference in any proceedings, except in bank
ruptcy or on an application for a committal order,
and that the most that was desirable would be the
addition by the Court of a marginal note as to
execution on decrees against married women.
It was decided to approach the Principal Justice of
the Metropolitan District Court as to the possibility
of taking undefended ordinary civil processes
before ordinary default civil processes with a view
to facilitate plaintiffs and their witnesses.
The Honorary Secretary and
the Honorary
Treasurer were appointed trustees of the Association
for the purpose of purchasing and holding prize
bonds.
The difficulties surrounding the attendance of
jurors in the month of July owing to school and
other holidays infringing on the end of term were
considered and referred to the Law Society.
A further approach to the County Registrar
regarding the appointment of a District Court
civil bill officer was authorised.
The next meeting was fixed for Wednesday,
6th April, 1960.
THE INCOME TAX
(EMPLOYMENTS)
REGULATIONS, 1960—S.I. No. 28 of 1960.
These Regulations, which come into force on the
6th April, 1960, prescribe the manner in which
deduction of Income Tax from salaries and wages
under the " Pay As You Earn " system is to operate.
This new system, which will commence on the
6th October, 1960, was outlined in the White Paper
(Pr. 5276) which the Minister for Finance presented
to each House of the Oireachtas in November, 1959.
Part I of the Regulations contains definitions. It
covers also the instance where an employee works
under the management of a person who is not his
immediate employer.
In such circumstances the
person under whose management the employee
works will be deemed to be his employer. An
Optional provision is included for the operation of
Pay As You Earn by means of stamps, instead of tax
deduction cards, in relation to employees who are
in receipt of a fixed salary or wage in small offices.
Part II provides for the maintenance of registers
of employers and of employees.
The register of
employers is to be kept by the Revenue Com
missioners and registers of employees by employers.
Part III requires Inspectors of Taxes to determine
the amount of tax-free allowances appropriate to an
employee;
and to furnish the employee with a
notice of this determination and also with a certificate
of tax-free allowances to give to his employer. On
receipt of such certificate the employer is to send
a return to the Inspector if the employee's emolu-
80