The Gazette 1961 - 64

all duly returned witnessed and signed. Bank drafts •were then purchased and the distributive share was forwarded to each next of kin. Sometime later, one of the next of kin wrote to member and stated that she had not received her share of the estate. Her solicitors in England got in touch with member and from the correspondence which ensued it appeared that the address supplied to member by his client for the next of kin in question was not a correct address. Member had forwarded the form of receipt to the address which he had got and it had been returned apparently signed by the lady to whom it was directed. The bank draft in respect of the distributive share had also been cashed. Member has been requested by the police to make a statement setting out the facts as he knows them, as it appears that criminal proceedings are contemplated in England against his client. The Council on a report from a committee decided that (i) prima facie there is no question of privilege as this appears to be a case where a solicitor was consulted by a client who con templated the committing of a fraud. (See R. v. Cox and Railton, 14, Q.B.D., 1953) (2) Member might go to England if required to give evidence, but should raise the question of privilege and act on the direction of the court and (3) member should not submit any signed statement to the prosecuting authorities in advance. FORMATION OF LIMITED COMPANIES The Society have had consultations with the Institute of Chartered Accountants on the question of the formation of companies by chartered accountants. Under section 58 of the Solicitors Act, 1954, it is an offence for an unqualified person within the meaning of the Act to prepare certain documents for or in expectation directly or indirectly of fee, gain or reward. In view of possible difficulties of interpre tation the Society and the Institute have agreed that a chartered accountant shall not draft for reward directly or indirectly except in collaboration with a solicitor any memorandum or articles of association or any major amendment thereto. It was further agreed that a chartered accountant could continue to draft other documents required under the Companies Acts as it has been a general practice with members of the Institute to draft in the past. If any difficulties should arise between two professions they are to be dealt with in mutual consultation between the Institute and the Society. It was further agreed that any complaint of unprofessional conduct against a member of the Society or of the Institute should be dealt with by reporting him to his professional body for such action as that body should consider appropriate.

The Council of the Society wish to point out to members engaged in the formation of limited companies that it is advisable to consult an accountant on the tax and other questions which are within the special province of members of the Institute before the memorandum and articles are settled. THE COMMON MARKET AND THE LAW Three lectures were delivered in the Solicitors' Library by Mr. A. H. Robertson, Ph.D., B.L., of the Secretariat of the Council of Europe under the general heading " The Common Market and the Law ". The lectures were delivered under the joint auspices of the Society and of the Honourable Society of the King's Inns. In the first lecture, entitled " The Institutions of the Economic Community ", Dr. Robertson traced the history of the movement for European unity since 1945 and he gave a de scription of the various supranational institutions of the Economic Community, vi%: The Commission, Council, Parliament and Court. In his second lecture Dr. Robertson dealt in detail with the various provisions of the Treaty of Rome. He said that the treaty was wrongly understood by many people to establish a Common Market but in fact it went deeper and aimed at harmonizing social, agricultural and economic as well as commercial policies. He dealt also with the free movement of labour and said that progress here had not been as rapid as the progress which had been made in the abolition of tariffs. At the moment the States had got only as far as allowing workers to accept offers of employment where the native community could not fill the job. Another point which would be of interest to Irish lawyers was how far Ireland would be under oblig ation to comply with decisions taken by the E.E.C. before she became a member. The case in point was the decision taken to establish the principle of equal- pay for men and women. This might be a subject for negotiation. In the third and final lecture Dr. Robertson dealt with various topics, mainly the harmonization of legislation, monopolies and restrictive trade practices, enforcement of foreign judgments and patents. Monopolies and restrictive practices were, he said, completely incompatible with the concept of the Common Market. He also dealt with the question of legal and medical and other professional quali fications and he said that eventually they would probably arrive at the stage where such qualifications would be commonly established and recognised by all members of the community. At the conclusion a vote of thanks to Dr. Robertson was moved by the President of the Society. The Chief Justice also spoke. 24