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DUBLIN SOLICITORS' BAR

ASSOCIATION

A meeting of the Council was held on Wednesdays

6th April, 1960.

A vote of sympathy was passed on the deaths of

Mr. H. H. Maxwell, Solicitor, a member of the

Association, and of Mr. Thomas Bell,

former

District Court Clerk.

The meeting noted with satisfaction the decision

of the Principal Justice of the Metropolitan District

Court on the revision of the Civil List in accordance

with representations made by the Council, and

expressed their thanks.

The Sub-Committee engaged in drafting Auction

Particulars and Conditions of Sale reported progress.

The question of whether the months of July and

August would be more suitable for the long vacation

than those of August and September was considered.

The meeting approved of reporting to the Law

Society certain Builders' Advertisements to which

objection was taken as to their tendency to prejudice

purchasers' solicitors.

The next meeting was

fixed

for Wednesday,

4th May, 1960.

THE CIRCUIT COURT (NEW CIRCUITS)

ORDER, 1960

The Circuit Court (New Circuits) Order, 1960—

S.I. No. 70 of 1960—will come into operation on

the nth day of April, 1960.

The several counties and county boroughs in the

State are hereby divided for the purposes of the

Circuit Court into the groups specified in column (2)

of the Schedule to this Order at reference numbers

i to 8.

Business transacted in the Circuit Court which

was initiated before the commencement of this

Order and was not completed before such commence

ment shall be continued and completed as if this

Order had been in operation when such business

was initiated.

SCHEDULE

Ref.

No.

(i)

i.

2.

The Circuits

0)

Dublin County

Borough and

Dublin County.

Cork County

Borough and

Cork County.

Names

of the

Circuits

(3)

Dublin

Circuit.

Cork

Circuit.

Judge or Judges

assigned to the

Circuits

(4)

John Charles

Conroy.

Michael Binchy.

Thomas Joseph

Neylon.

Ref.

No.

(i)

3-

4-

5-

6.

7-

8.

The Circuits

(2)

Cavan.

Donegal.

Leitrim.

Monaghan.

Sligo.

Laois.

Longford .

Offaly.

Roscommon .

Westmeath.

Kildare.

Louth.

Meath.

Wexfbrd.

Wicklow.

Clare.

Kerry.

Limerick County.

Limerick County

Borough.

Carlow.

Kilkenny.

Tipperary (North

Riding).

Tipperary (South

Riding).

Waterford County.

Waterford County

Borough.

Galway.

Mayo.

Names

of the

Circuits

(3)

Northern

Circuit.

Midland

Circuit.

Eastern

Circuit.

South

western

Circuit.

South-

Eastern

Circuit.

Western

Circuit.

Judge or Judges

assigned to the

Circuits

(4)

Patrick Noel Ryan.

Michael John

Sweeney.

Kenneth Edwin

Lee Deale.

The Hon.

Mr. Justice

Barra O'Briain.

Scan Mac Diarmaid

Fawsitt.

John James

Durcan.

Circuit Judge not assigned to any particular Circuit :—

Judge James McGivern.

Explanatory Note.

This order divided the State into eight rcw Circuit Court

circuits to replace the existing nine circuits and assigns judges

to the new circuits.

DECISIONS OF PROFESSIONAL

INTEREST

Income Tax and Surtax

Deficient return.

(Income Tax Act,

1952 (15

&

16

Geo. 6 &

i E//£. 2,

c.

10)

s.

25 (3) (a).)

S.

25 (3)

of the

Income Tax Act,

1952,

provides that a person who

neglects or refuses to deliver a true and correct return for

tax purposes shall —" (a) if proceeded against by action

in any court, forfeit the sum of

£20

and treble the tax

which he ought to be charged under this act.

..."

Under

that subsection the taxpayer is liable to a penalty of treble

the whole tax which he ought to be charged during the

relevant year.