220 / 364
Income Tax—assessments
on
solicitors
under
Section D
A member enquired whether the proper basis
of
assessment of professional
earnings under
Schedule D is on the costs earned or costs re
ceived basis. The Council are of
the opinion
that while a number of Inspectors of Taxes will
accept returns on the baisis of costs received, or
costs furnished, this appears to be concessionary.
Situation of Estate Duty Office
The Counci were informed that it is proposed
to transfer
the Estate Duty Office
from St.
Stephen's Green to Griffith Barracks, and it was
decided
to make immediate representations
to
the Department against
this proposal, on
the
ground of the consequent inconvenience to soli
citors and their clients. The Society have pro
posed to the Department that if a change is
necessary the Estate Duty Office should be located
in the Sugar Company Building in Lower Leeson
Street or in Mespil House, Mespil Road.
THE ORDINARY GENERAL MEETING
An Ordinary General Meeting of the Society
was held at the Library, Solicitors' Buildings,
Four Courts, Dublin 7, on Thursday, 19th May,
1966 at 2.30 o'clock.
The notice convening the meeting was taken
as read.
The Minutes of the last Ordinary General
Meeting held on 18th November,
196.5,
were read, confirmed and signed.
Pursuant
to Bye-Law 28
the Chairman
nominated the following members as
the
scrutineers of the ballot for the election of
the Council for the year, 1966-67 :
J. R.
McC. Blakeney, Thomas Jackson, Brendan
P. McCormack, Roderick J. Tierney and
Alexander J. McDonald.
The President addressed
the meeting as
follows :—
Ladies and Gentlemen,
Before I deal with the business of the Society,
I would like to refer to the loss which the profes
sion has sustained
through
the deaths of
the
following :—
Mr. Desmond J. O'Malley of Limerick;
Mr. Richard Ryan of the firm of Messrs Arthur
O'Hagan & Son, Dublin;
Mr. Patrick M. O'Dwyer of Ballyhaunis;
Mrs. Monica McGinley of Ballyshannon, Co.
Donegal;
Mr. Laurence Kirwan of Wexford;
Mr. Charles J. Downing of Tralee, Co. Keery :
member of the Council of the Society from 1952
to 1960 and Vice-President for the year 1956-
57;
Professor Patrick Gallagher of Galway;
Mr. Timothy J. Kirwan of Dublin;
Mr. John S. Morris of the firm of Messrs
Porter Morris & Co., Dublin;
Mr. James J. Hickey, a partner of our colleague
Mr. Thomas O'Reilly, of
the firm of Messrs.
Hickey & O'Reilly, Dublin.
Mr. Edward Treacy of Limerick;
Mr. Edmund A. Corr of Balilna, Co. Mayo.
So far, this has been an eventful year. The
solicitors profession has been at times the target
for unfair and unjustified poblicity, a fact which
has caused the Council considerable concern. For
some time past we have realised that our rel
ations with the public conveyed through the Press
have not been presented in a favourable light
and that accordingly the standing of
the pro
fession has suffered. For this reason we have at
present under serious consideration the appoint
ment of a suitable person who will keep
the
public in touch with what is happening and thus
present a true picture of the profession and what
it stands for. It cannot be emphasised too strongly
that the profession itself has seen to it that no
member of the public will suffer financial loss
as a result of the default of any Member of this
Society.
Law Reform
We are at present
in
the
throes of Legal
Reform. This is a matter which was long overdue
and which is therefore to be welcomed. In various
speeches which I have made since I took office
I have stressed the desirability of prior consult
ation before the introduction of new legislation.
Surely the practical knowledge and long experi
ence of members is entitled to some consideration
and would be of great value in the framing of
such legislation. Your Society has indicated over
and over again that such
is readily available.
In those few cases where it has been availed of
I think I can claim with confidence that much
better legislation has resulted and many pitfalls
have been avoided. The Succession Act and the
Local Registration of Title Act await the fixing
of the date upon which they are to come into
force. I would appeal to the Minister not to fix
the date until he is fully satisfied that the machin
ery exists through the organising of departments
and the training of staffs to make the Acts work
smoothly and thus avoid exasperating delays in
the carrying out of legal transactions. The Sue-