The Gazette 1961 - 64

(4) By Section 34, the Commissioners may, if they think it advantageous, authorise a charity (a) to sell land, or (b) to exchange it for other land, or (<•) to surrender a lease of the land. While previous investments are not affected, it is to be noted that the Board may not only sanction present sales, but may also give retrospective sanction to a sale made without their authority. (5) By Section 37, special proposals may be laid before the Commissioners relating to specified works, such as the digging of stone and gravel, the cutting of timber, the laying out of new roads, and the making of drains, by the trustees of a charity ; even if the specified act is unauthorised by the trust, the Commissioners may nevertheless sanction it, if they consider it would be beneficial to the charity, and may order monies to be applied towards it; they may also authorise retrospective works. (6) The old rule that where a trustee has an absolute power of selection between the objects, the gift will fail as an imperfect trust, will no longer apply ; and henceforth, in the case of a charity, a charitable intention will be carried into effect by means of a scheme framed by the court or the Commissioners. (7) Section 45 provides that in determining whether or not a gift for the purpose of the advance ment of religion is a valid charitable gift it shall be conclusively presumed that the purpose includes and will occasion public benefit. All valid charitable gifts for the purpose of the advancement of religion which take effect after ist January, 1960 shall have effect and are to be construed as respects their having effect in accordance with the laws, canons, ordinances and tenets of the religion concerned. (8) Section 46 sets out the conditions under which the High Court or the Commissioners may make schemes for the establishment of common invest ment funds of several charities. (9) Section 47 widens considerably the circum" stances in which a charitable gift may henceforth be applied cy-pres. (10) By Section 49, in the case of a gift taking effect after the ist January, 1960 for purposes which are deemed to include charitable and non-charitable objects, the court shall be deemed to give effect to its terms so as to exclude the non-charitable objects, and the purpose of the whole gift will henceforth be treated as charitable, unless the charitable objects are apportioned from the non-charitable ones, or where the non-charitable objects are not identifiable. fn) Henceforth, by Section 50, gifts for graves,

inside or outside a church, are to be deemed charit able, if made after the ist July, 1961. The Act came into force on the ist July, 1961. PRACTISING CERTIFICATE AND MEMBERSHIP EXPENSES Allowances against Schedule E Assessments The Revenue Commissioners have given the following ruling. A solicitor-employee is allowed the costs of:— (a) the annual registration fee on taking out a practising certificate. as deductions under schedule E where he has to bear the costs of these items himself (Society's reference 1909. 1927). ESTATE DUTY OFFICE The Council have recently received representations of delay in this office. It was stated that where for estate duty purposes an estate is over £40,000 there is a back log of at least six months in assessing residuary accounts for legacy duty. If there is sub stantial ground for complaint the Council will make representations in the proper quarters. Any members who have cause for complaint should submit particulars to the Secretary. Where a complaint of this kind is made to the Society it is essential to ensure that any delay is not due to omission or default on the part of the solicitor or executor. BOOK REVIEWS Justice is a journal which has recently been brought out jointly by the law students of University College and Trinity College; it is a very well-produced journal containing many interesting contributions, notably a review of Dr. Kelly's book on Fundamental Heights by Charles Lysaght, and an article on emergency legislation by Donal Hamilton. This journal fills a real gap, as there is very little outlet for serious legal writing in the Republic. We hope that it will receive the warm support of the solicitor's profession and that it may long continue to be published. The Chief Justice in his Foreword has upheld the right of students to discuss problems of law. Like Mr. Lysaght's review, Mr. Hugh Geoghegan's article on The Ro/e of Equity in Irish Jurisprudence is to be com mended in that it may provoke discussion. The annual subscription is 5 /-. (£) the compensation fund contribution. (c) the £i subscription to the Society,

Mr. G. W. Rudd's book on The English Legal tombs and memorials, if not exceeding an income of System has just been published by Messrs. Butter- £60 per annum, or a capital of £1,000 whether -worth for £i 175, 6d. It is a useful book of 263 pages 104