227 / 338
for the present fees of £8 8s. od. for each course of
law lectures and £6 6s. od. for the course of lectures
on bookkeeping, (V) substitute £20 for £17 175. od.,
as the fee for attending the final examination. The
other fees in the schedule are unchanged.
EXAMINATION RESULTS
At the bookkeeping examination for apprentices
to solicitors held on the loth day of June, the follow
ing passed the examination :—
Passed with merit:
i. Desmond J. O'Malley;
2. Michael J. Browne;
3. Maurice R. Curran;
4. Rory M. Hogan;
5.
Thomas K. Smith;
6. Joseph Gilmartin;
7. William S. Geraghty ;
8. Marie P. M. Berkery.
Passed:
Michael E. Binch'y, James J. Dennison,
Ailin A. Gibbons, Peter F. Houlihan, Helen M.
Kirwan, John O. Lee, James J. O'Connor, Roderick
O'Donnell.
19 candidates attended;
16 passed.
FINAL AND SECOND AND THIRD LAW
EXAMINATIONS
The Court of Examiners will consider applications
from apprentices for exemption from certain subjects
at the second and third law examinations in the
following circumstances.
If an apprentice has
passed the first law examination and part i of the
final examination
the Court of Examiners will
consider an application for exemption from papers
4 and 6 at the second law examination. In the case
of an apprentice who has passed the first law
examination and part 2 of the final examination the
Court of Examiners will consider applications for
exemption from papers 7, 10, 12 and 13 at the
second and third law examinations. The decision
on such an application will depend upon the standard
of proficiency shown and is discretionary.
PARLIAMENTARY QUESTION
To ask the Minister for Finance what staff and
machinery are available for stamping deeds in the
stamp office, Dublin Castle, whether there are any
substantial delays at the stamp office counter ;
and,
if so, the cause thereof and if the delays could be
eliminated by the provision of additional staff or
machinery.
—Michael J. O'Higgins.
Answer:
I presume that the Deputy's question
relates only to the facilities provided for persons
who wish to have their documents stamped while
they wait. Two officers are available for checking
the amount of the duty in these cases, and marking
it on the documents to be stamped. One officer,
who operates a single stamping press, is available
for the actual stamping of the documents.
In reply to a question on the 23rd March last, I
explained that the limited accommodation available
on the present site of the Stamping Office does not
allow of any extension of the existing facilities, and
that delays occur when large numbers of callers
present themselves at the same time. Better provision
for personal callers is being made in the plans now
under consideration for the building of new premises
for the Stamping Office.
In the meantime, the Revenue Commissioners are
taking all possible steps to reduce delays
to a
minimum.
Assistance is being provided for the
Stamper so as to enable him to deal more quickly
with the documents presented to him, and assistance
will also be provided for the Marking Officers if
it should become necessary. It is hoped that these
measures will result in a substantial improvement,
but the position will, in any event, be kept under
constant review.
(Ddil Debates, \-jth May,
1960)
FINANCE BILL 1960
The attention ofmembers is directed to the follow
ing sections in the bill as introduced.
Section
9 empowers the Revenue Commissioners to
obtain information about payments made by traders
and others in respect of services rendered bj "persons
not employed by them. The Council are considering
this section in order to see whether any representa
tions are necessary with a view to protecting the
privileges of solicitors and the secrecy of professional
communications in respect of business transacted for
clients.
Section
23 and the second schedule to the Act
raised the exemption limit for the purposes of
estate duty from £2,000 to £5,000.
Section
24 raises the corresponding exemption
limit for legacy and succession duties from £2,000
to £5,000.
Section
25 relates to relief from Estate Duty in a
case of securities brought within the ambit of
section 7 of the Finance Act, 1932, by section 5 of
the Bill.
In such cases relief from Estate Duty will
operate in respect of debts occurring after the
passing of the Bill.
Section
36 deals with the stamp duty on copy
documents issued by District Probate Registries.
It will simplify arrangements for paying the duty
by permitting the use of adhesive stamps instead of
impressed stamps.
Section
38 makes tax relief available in certain
cases where a child was adopted informally. The
section relates to succession and legacy duty and
15