The Gazette 1958-61

55 / 338

require the payment by the person
lodging the complaint of a reasonable
sum to be fixed by the Council to cover
the costs and expenses of the inspection
and of the solicitor against whom the
complaint is made. The Council may
deal with any sum so paid in such
manner as they think fit.
(iv) In this regulation the term "accountant"
includes a firm of accountants and any
representative of the accountant or firm.
Signed on behalf of the Incorporated Law Society
of Ireland.
This i8th day of September 1958.
JOHN CARRIGAN,
President of the Incorporated Law Society of
Ireland.
I concur in the making of the foregoing regula
tions.
CONCHUBHAIR A. MAGUIDHIR,
Chief Justice.
(Pr. 4751)
EXPLANATORY NOTE
(This note is not part of the instrument and does not
purport to be a legal interpretation thereof.}
The amendment made by regulation 4 of these
regulations is a drafting amendment only. By
regulations 5 and 6 new regulations are substituted
for regulations 12 and 14 of the Solicitors' Accounts
Regulations 1955 with the object of making the
powers of inspection of The Incorporated Law
Society of Ireland more effective.
matters is as follows. An advertisment is approved
and signed by the Examiner and published in such '.
newspapers as may be directed. In normal cases the
advertisement is directed to be published in two
newspapers twice in each, at intervals of one week
e.g. publication in two different newspapers on say
2nd and 9th inst. Claims are to be sent in within
one month from the likely date of first publication
and adjudication on claims is fixed at about five
weeks after such date. Order 55, Rule 51, is a
general directive and allows the fixing of times and
the amount of publication to be governed by
circumstances. As to the circumstances taken into
account in fixing such times and the a f
publication see Stewart v Babbington (
551). Under Order LV., Rule 48, claimants who do
not come in within the time so fixed shall be excluded.
The language of this rule is In terrorem only (Browne
v Browne 1919 i Ir.25i).
This note is in substitution for the note which
appeared in the Society's Gazette, May, 1958, page8.
FREE LEGAL AID IN ENGLAND
HAVING regard to the fact that a large number of
Irish citizens are working in England it is important
for Irish solicitors to appreciate that the right of
such persons to obtain free legal aid for civil
proceedings does not necessarily terminate on their
return to this country. Irish solicitors advising such
persons as to their rights of action accrued while
resident in Great Britian should investigate this
aspect of the matter with a view to applying to the
appropriate legal aid committee for a certificate
where proceedings are to be instituted in the British
courts.
STATUTORY NOTICE TO CREDITORS
ENQUIRIES are sometimes received from members
as to the statutory requirements in publishing the
notice to creditors. The method of publication is
laid down by 22 and 23 Vie. Cap. 35, Section 29.
The statute provides that where an executor or an
administrator shall have given such or the like notice
as in the opinion of the court would have been given
by the court ma. chancery in an administration suit
for creditors and others to send in their claims
against the estate, such executor or administrator
shall, at the expiration of the time named in said
notice, be at liberty to distribute the assets having
regard only to the claims of which he shall have
received notice. According to the latest information
received from the Examiners' Department, of the
High Court of Justice, the present practice with
regard to notification of creditors in administration
TRANSFER BETWEEN PARENT
COMPANY AND SUBSIDIARY
THE attention of members is drawn to the statutory
position in this country which differs from that in
England. Section 19 of the Finance Act, 1952,
provides for stamp duty not exceeding io/- in the
case of certain transactions. The section applies to
every instrument which is chargeable with
duty under or by reference to the heading/j..-,
" Conveyance or Transfer on Sale " in the first ' '
schedule to the Stamp Act 1891, and which is made 7i"
for the purpose of or in connection with the
conveyance or transfer of property from one body
corporate to another corporated. The limited rate of
stamp duty applies only to transfers from the parent
body to the subsidiary company. Under the law at
present in_force in this country ad valorem duty is pay-