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the duty -paid unless
the Revenue Commissioners can
he satisfied that the estate is exempt. There is a conflict
of interest here between the State and the taxpayer.
On an estate over £5,000 the duty is charged at
1
per cent making £50; over £6,000 the duty is 2 per
cent, making £120; over £7,000 the rate is 3 per cent,
making £210 and so on progressively. These rates are
subject
to
certain marginal
reliefs but
the general
picture is as indicated. In addition legacy and succes
sion duty may be payable at rates of 5 per cent to 10
per cent depending on the relationship of the benefic
iaries to the deceased owner. When a deceased person
leaves property, whether it be a farm, family business,
or stocks and shares,
it
is necessary to negotiate and
agree the value with the Revenue Commissioners and
the Commissioners of Valuation. This
is one of
the
most important services given by the solicitor who takes
out the grant. Its importance will be realised by the
foregoing illustration which shows that an increase of
£1,000 in the value of the estate for probate results in
an increase in 1 per cent of the rate of duty chargeable
over
the whole estate.
When your correspondent refers to the incentive for
people to handle their own business in this regard by
going direct
to
the Probate Office
in Dublin or the
District Probate Registry he seems to assume that the
Probate Registrar, who is a civil servant can negotiate
with other civil servants in the Revenue Commissioners
Office and
the Valuation Office
to
fix
the value of
property on which estate and possibly legacy and suc
cession duty will be payable. No man can serve two
masters. Only the family solicitor can adequately pro
tect the estate against heavy liability for death duties
which might otherwise be avoided.
Apart from considerations of death duties
the pro
visions of the Succession Act 1965 relating to the ad
ministration of
the estate requires expert professional
advice to ensure that the estate
is distributed in ac
cordance with
the provisions of
the Act. The work
connected with the administration of an estate does not
begin or end with the issue of the grant of probate or
administration. Apart from
the
important matters al
ready mentioned the title of the personal representatives
and the beneficfiaries to the property comprised in the
estate must be registered and these matters will require
legal professional services.
Yours faithfully,
ERIC A.
PLUNKETT,
Secretary
THE GENERAL COUNCIL OF THE BAR
OF IRELAND
Dear Mr. Plunkett,
The following notice was posted in the Law Librarv
on the 25th October following the meeting of the Joint
Consultative Committee:—
In 1953 the Incorporated Law Society complained
to
the Bar Council regarding the intervention 01
Insurance Officials in litigation and in particular
regarding their consulting with counsel at the Law-
Library in the absence of solicitors. On August 1st,
1953 the Bar Council passed the following ruling
and posted it in the Law Library:—
"The attention of members is drawn to the view
of the Bar Council that it is undesirable for counsel
to consult with or accept instructions from a client
or his representative in contentious matters unless
the solicior instructing him is present or has in
structed him to do so."
The Incorporated Law Society has recently complained
about a
renewal of
this practice. The Bar Council
therefore reminds members of the foregoing ruling.
Yours sincerely,
G. D. COYLE,
Secretary
THE LOCAL AUTHORITY SOLICITORS'
ASSOCIATION
The following officers were elected at the an
nual general meeting of the Association held on
llth October, 1966: —
Chairman : D. M. R. Walsh, Law Agent, Dub
lin Corporation; Hon. Secretary and Treasurer :
M. J. Leech, Law Agent, Dun Laoghaire Cor
poration.
Committee :
Messrs. M. Purcell, County Solic
itor, Dublin County Council; T. Murphy, County
Solicitor, Kerry County Council; D. Brilley, As
sistant Law Agent, Dublin Corporation.
Mr. Robert McD. Taylor, then President of
the Incorporated Law Society, attended the meet
ing, which was largely attended, and addressed
those present.
Mr. E. A. Plunkett, Secretary, Incorporated
Law Society, also attended.
Also present were Mr. Brendan A. McGrath,
Chairman of the Salaried Solicitors Group, and
Mr. F. O'Sullivan, LL.B., Secretary of the Feder
ation of Professional Organisations.
The President
in
the course of his address
complimented the Association on a most success
ful year's work and said he noted with pleasure
that there was a 100 per cent membership and
that all members were also members of the In
corporated Law Society. Dealing with the Solic
itors' Accounts Regulations,
the President said
that while it was unfortunate that these regul
ations had to be introduced, it was also necessary
in the interest of the profession and the profession
had voted 5 to 1
in favour of their introduction.
Arrangements had been made in the regulations
to provide for wholetime solicitors who on applic
ation to the Registrar of Solicitors may be exempt
from the obligation to keep books and to produce
an accountant's certificate to the Registrar of the
Society.
The President referred to the continued absence
of suitable legal textbooks and said that despite
the willingness of the Council of the Law Society
to help members in the publishing of books on
suitable subjects, there was very little response.
He suggested that wholetime solicitors who were
specialists in various fields should seriously con
sider publishing books on subjects within
their
work.