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lending P. money and supplying him with goods he

could not recover under this head the sum of

£373 IDS. for cash lent and goods supplied.

BRIEF NOTES OF CASES

(a) Tsakiroglou

v.

Noblee Thorl G.m.b.H.—

The

House of Lords has affirmed the decision of the

Court of Appeal and held that, despite the closure

of the Suez Canal, the contract in the case was not

frustrated and that consequently the buyers were

entitled to damages.—(See (1961) 2. All E.R. 179).

(b) Plato Films Ltd.

v.

Speidel.—fhe

House of

Lords has affirmed the decision of the Court of

Appeal (see GAZETTE, Vol. 54, page 54) and held

that some paragraphs of the defence should be

struck out as

inadmissible and irrelevant.—(See

(1961) i. All E.R. 876).

(c) Attorney General (Garda Michael McGowan)

v.

Arthur Carville—

95

I.LT.R.

(1961), 41,

In this

case the Supreme Court affirmed Davitt P. on

3oth April, 1959, and held that District Justice

Lavery was entitled to dismiss on the merits a

summons charging a defendant with driving a

specified mechanically propelled vehicle without

holding a driving licence on the ground that the

onus was on the complainant to prove that the

defendant was uninsured.

(d) The State (John Cunningham)

v.

District Justice

O'Flynn.—

The judgment of the Supreme Court

given by Mr. Justice O'Dalaigh, previously noted

in the GAZETTE, Vol. 54, page 18) is now reported,

in full at page 24 of the

Irish Law Times Reports

1961, Vol. 95.—Members will recollect that this

case dealt with the correct form of summons in the

District Court.

(e) Incorporated Law Society

v.

Richard G. Browne.—

In this case, an auctioneer had filled in the blank

spaces of a contract for sale, including the names of

the owners of the property, the intending purchaser,

a description of the property, the nature of the title

thereto, that it was being sold with vacant possession,

and the amount of the offer made and of the deposit

paid. District Justice Burke in Galway District

Court on 7th April, 1960, held that the auctioneer

was an " unqualified person " within Section 3 (i)

of the Solicitors Act, 1954, that he had performed

a legal transaction specifically reserved to solicitors,

fined him io/- and ordered him to pay £50 costs.

The case is now reported in 95

I.L.T.R.

(1961) at

page 7.

LIBRARY ACQUISITIONS

B._DONATIONS AND EXCHANGES

CANADIAN EMBASSY, DUBLIN—

Canada Law Reports

1959 and 1960.

.

.

MISCELLANEOUS

DONATIONS—Coldridge

and

Hawksford,

Law of Gambling,

1913 ; Fitzgibbon and

Johnston,

Law of Local Government in Ireland,

1899 ;

Australian and New Zealand Law List,

1959;

Ontario

Mining Court Cases,

Vol. Ill—1918-1960, ed. D. G.

Horan ;

Commission of Inquiry into the Duties, Salaries

and Emoluments of the Officers, Clerks and Ministers of

Justice in Temporal and Ecclesiastical Courts in Ireland,

7 Vols., 21 Reports, 1816-1831 ;

Report of Fry

Royal Commission of Inquiry on Trinity College, Dublin,

1907.

COUNCIL OF EUROPE, STRASBOURG—

Council of

Europe News,

1951-1960, bound

together;

18

European Conventions,

bound together (1949-1960) ;

Council of Europe Orders of the Day,

195 8-60 ;

Research

(Quarterly), Nos. 55-59 (1960) ;

Forward in Europe

(1959-60);

Handbook of European Organisations,

1956;

The European Conventions,

1956 ;

Juvenile

Delinquency in Post-War Europe,

1960.

MISCELLANEOUS EXCHANGES—Edinburgh Uni

versity,

Calendar,

1960-61 ;

Glasgow University,

Calendar,

1960-61 ; Manchester University,

Calendar,

1959-60 ; National University of Ireland,

Calendar,

1960 ;

International Law List,

1961 ; Dublin Uni

versity

(Trinity College),

Calendar,

1960-61 ;

Incorporated Law Society,

Calendar,

1961 ;

New

South Wales Law Almanack,

1960 and 1961 ; Queen's

University, Belfast,

Calendar,

1960-61 ;

Scottish Law

List,

1960; University College Cork,

Calendar,

1966-61; University College, Dublin,

Calendar,

1960-61 ;

University College, Galway,

Calendar,

1960-61 ; University of Wales,

Calendar,

1960-61.

SUPPLEMENTARY LIST—Wilson and Kelly,

Irish

Income Tax, Third Supplement,

1960 ;

Chronological

Table of British Statutes,

1235-1959 ;

Current Law

Citator,

1947-1960;

Current Law Yearbook,

1960;

Halsbury,

Laws of England,

Simonds Edn., Third

Cumulative Supplement, 1961 ;

All England Law

Reports,

Index -and Noted Up, 1960.

BUDGET STATEMENT

DEATH DUTIES AND STAMP DUTIES

-

The Minister for Finance in his Budget Statement

in Dail Eireanri on .April I9th, made the following

announcements which will be of interest to solicitors.

Death Duties on Small Estates -

The present minimum rate is 3% applicable to

estates between £5,000 and £7,500. The Minister

proposes to re-introduce the rates of i%'and 2%.

The new rate structure will be i% on estates from

£5,000 to £6,000, 2% on estates from £6,000 to

£7,000, 3% on estates from £7,000 to £8,000 and

4% as at present on-estates from £8,000 to £10,000.