The Gazette 1961 - 64

STAMP DUTIES One of the greatest problems for the everyday practitioner is to keep abreast of the ever-changing pattern of stamp duties. The law on this subject has been changed consistently over the years and it is now in such a maze that it is almost impossible to folliow it and to avoid the traps into which one can quite innocently fall. The Minister for Finance in his budget speech stated that he was proposing to bring out a booklet on the subject of stamp duties but I understand that this will merely be a collection ofthe relevant provisions in one booklet which, in itself, will be of considerable value to the profession but will do nothing to clarify and simplify the system which is now too utterly complicated. As I have mentioned, the council hopes to publish a booklet on the subject soon which will attempt to explain the effect of the law as it now stands. I feel very strongly that the minister sacrificed a very great principle when, in the Finance Act, 1961 for the first time provision was made that further stamp duty could be payable on a deed after it was marked adjudicated. The basic principle of stamp duty law has always been that, where there was any doubt or difficulty as to the amount of stamp duty payable on a document, it could be lodged with the revenue commissioners for adjudication and, once they had adjudicated on the document and the appropriate stamp was impressed then the stamp duty on that document could not be questioned. The Finance Act, 1961 by Sections 33 and 34 itself provided that in certain circumstances an instrument, even though marked adjudicated or not, shall again be subject to further stamp duty. Anybody dealing with deeds or documents in connection with title to property or otherwise should be entitled to know with certainty that the deed or document before him has been fully stamped. The Finance Act, 1961 is laying an impossible and intolerable burden on the solicitor and, through him, on the public at large and with the complexities of the law to-day solicitors and their clients could find themselves liable for stamp duties which neither had anticipated or contemplated. I would earnestly appeal to those in authority not to sacrifice principle to expediency and to re-instate the fundamental principle on which stamp duty has been founded namely, that once a document has been adjudged duly stamped, it is and will remain duly stamped. Surely if additional penalties are to be imposed later for any reason they can be made personal so as not to attach to the documents or to subsequent innocent holders thereof. LEGAL AID You will have read in your papers of the introduction of the Criminal Justice (Legal Aid) Bill, 1961 and of its progress through the Dail. The council welcomes this provision of legal aid even if it is only in a very limited form at the start. The bill itself is by no means a complete document and much of the operation of the scheme is being left to regulations to be made by the minister under the Act when it becomes law. Until we see these regulations we cannot give a considered opinion of the scheme. The administration of any legal aid scheme, be it civil or criminal, should be in the hands of the profession as it is in Great Britain. We have pressed the minister to give the law society the administration of the scheme under the bill but he has not seen his way to do it. He has indicated that the present bill is only very limited and experimental and that he considers it could best be administered in the way he has provided. We must emphasise that if the legal aid is to be extended at all and if and when civil legal aid is introduced in this country it is imperative that the administration should be

repealed or modified in so far as it relates to trusts and to taxation. Two of the working parties have already produced reports, one of them in an interim form and these have been forwarded to the minister. We have offered to see him and discuss any aspects of the suggested reforms if he should consider this •would be of advantage. Before the minister announced his programme the council had been considering, as members know, the question of organisation and method, both in solicitors offices and in offices with which they have to deal with a view to simplifying and expediting the work. To take but one example the council had considered the question of the Registry of Deeds, a most efficient organisation which still operates under a Statute more than 250 years old. There is no doubt that with the lapse of time and the institution of more modern methods the process of registering deeds and the making of searches could be simplified to the advantage of all. The registry officials were most helpful and certain progress had been made in this direction but these small isolated efforts should now be merged in the general programme oflaw reform and our suggestions will be put to the minister in so far as he has not already received them with a view to their being embodied in the amending legislation which we are promised. When announcing his White Paper the Minister mentioned that many of our laws were antiquated and that we required a system of law which reflected our traditions and ideals and was conditioned to the social and economic circumstances of the country. Particular asp_ects would be studied in a com parative manner so that principles in other countries might be adopted or adapted for our purposes. One of the greatest handicaps of the practising lawyer in this country is the lack of up to date text books. While a few most valuable books have been published by Irish lawyers over the years, in general the market is too small to make their writing or publication economic. May I, therefore, appeal to the minister, when drafting the various bills in his pro gramme that where it is decided to adopt a principle of the present law in Great Britain, he should adopt the identical wording of the British Section so as to give us practitioners the benefit of the British text books and of the judgments of British Courts which, while in no way binding, would give us an indication of how our courts might be expected to construe a particular section—A distinction without a difference would help no one. TEXT BOOKS I have referred to the lack of adequate text books on modern statutes. Many practitioners would welcome a guide to new legislation and the Council are arranging to publish a series of booklets on recent statutes. To prepare a booklet on any new Act requires considerable time and research and it is not always easy to find people willing to undertake the task even for a reasonable fee. However, several booklets are in hand covering : The booklets relating to the Stamp Duties and the Civil Liabilities Act are with the printers and that relating to the Married Womans Status Act is almost ready for the printers— the others are all nearing completion. Members will be able to buy the booklets in due course at a modest price to cover the society's expenses—you will all be informed as and when they are ready. The council will hope to sponsor similar publications on future legislation of general interest to members. (1) Married Womans Status Act, 1957, (2) Administration of Estates Act, 1959, (3) Statute of Limitations, 1957, (4) Civil Liability Act, 1961 and (5) Stamp duties.