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stamp duties chargeable on conveyances or transfers
of land, and customs duty under paragraph (£) of the
Finance Act, 1938, section 18. By sub-section (3)
applications may be made for a refund of certain
stamp duties where property was acquired on or after
ist January, 1953. It is important to note that the
application for repayment must "be made to the
Revenue Commissioners within one year from the
passing of the Act.
The scale of rates of estate duty in the case of
persons dying after
zjth
April, 1960, contained in
the second schedule to the Bill are as follows :
Principal Value of the Estate
Rate per cent
of duty
Exceeding £5,000 and not exceeding £7,500
£7,500
£10,000
£12,500
£15,000
£17,500
£20,000
£25,000
£30,000
£35,ooo
£40,000
£45,000
£50,000
£60,000
£75,ooo
£100,000
£150,000
£200,000
£250,000
£10,000
£12,500
£15,000
£17,500
£20,000
£25,000
£30,000
£35,000
£40,000
£45,000
£50,000
£60,000
£75,ooo
£100,000
£150,000
£200,000
£250,000
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53
DUBLIN SOLICITORS' BAR
ASSOCIATION
A meeting of the council was held on Wednesday,
ist June, 1960. A satisfactory accession to member
ship was
reported.
Correspondence with the
Assistant Registrar of Deeds aimed at reducing the
time required for the production of Official Searches
was read and considered satisfactory.
It was agreed that if a formal restraint was to be
placed on the occasional practice of acting for both
sides in conveyancing matters, it should be by means
of a practice regulation by the Law Society.
A report on ways and means of reducing operating
expenses by overhauling solicitors' office practice
and Court and Government Office practice was made
for the consideration of the Law Society.
Arrangements were made for a meeting between
a deputation of the Association and of the Belfast
Solicitors' Association on zoth June.
The next meeting of the council was fixed for
Wednesday, 6th July, 1960.
COUNTY OF TIPPERARY AND OFFALY
(BIRR DIVISION) SESSIONAL BAR
ASSOCIATION
At the Annual General Meeting of this Association
held in Thurles on the izth May, Mr. Michael
O'Meara of Nenagh was elected as President of the
Association; Mr. John Carrigan of Thurles was
re-elected as Honorary Secretary and Mr. Martin T.
Butler of Thurles was
re-elected as Honorary
Treasurer; Mr. John C. Reedy was elected as a
member of the Committee to represent the Birr
Division and the other members of the Committee
elected were :
Messrs. Michael C. Black, Nenagh ;
Henry Hayes, Nenagh ; Patrick F. Treacy, Nenagh ;
James A. Binchy, Clonmel; Thomas J. Reilly,
Clonmel; John J. Timoney, Tipperary ;
Michael
McGrath, Nenagh;
John C. Devitt, Roscrea ;
J. J. Nash, Thurles ;
Francis Murphy, Clonmel;
Robert A. Frewen, Tipperary; Edgar J. Ryan,
Killenaule; William F. O'Connell, Tipperary.
HIRE-PURCHASE (AMENDMENT) ACT
1960
The Hire-Purchase (Amendment) Act, 1960, was
signed on 8th June, 1960, and will come into force
shortly on a date to be appointed by an order of the
Minister for Industry and Commerce. This Act is
a comprehensive measure of 29 sections, which
amends the Hire Purchase Act, 1946, in various
respects :—
By section 6 the Minister may by order provide for
the regulation and control of the letting, whether
under hire-purchase agreements or otherwise, and
the selling by credit-safe agreements of goods or of
any class or description of goods including :—
(a)
the minimum deposit to be paid by a buyer or
hirer,
(b)
the maximum period of payment, and the
amount and
frequency of
instalments or
rentals,
(c)
the information to be given in any visual
advertisement or visual announcement pub
lished or made in any form or manner whatso
ever relating to goods for sale by way of hire-
purchase or credit-sale agreement regarding
the terms upon which the goods will be sold,
(d)
the inclusion in any such advertisement or
announcement of a statement of the price at
which the goods will be sold for cash.
A person who sells or lets goods to which the order
applies shall not be entitled to enforce any agreement
for such sale or letting or any right to recover the
goods unless specified provisions of the order are
complied with.
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