The Gazette 1961 - 64

Winner : A. F. Smyth (17) 36 pts. Runner-up:

obtained. The legal position appears to be doubtful but in previous issues, of the GAZETTE attention has been drawn to the position so that solicitors may advise their clients and take precautions against leaving personal representatives personally liable. It is to be noted that on the reasoning of the Revenue Commissioners' claim a personal representative might be held personally liable for any State claim, e.g. Social Welfare contributions, Land Commission annuities and levies under various statutory pro visions, notwithstanding publication of the statutory notice to creditors. The position is extremely unsatisfactory and in correspondence with the Revenue Commissioners it was pointed out that the Crown in Great Britain is bound by the statutory provisions which protect the personal representatives in such cases. This is by virtue of section 27 of the Trustee Act (England), 1925 but there is no corresponding legislation in the Republic of Ireland. The Revenue Commissioners are not prepared to sponsor such legislation. With a view to easing the resulting difficulties for personal representatives and their solicitors the Council suggested to the Revenue Commissioners that certificates of discharge of income tax and sur tax be supplied by the Commissioners on application by the personal representatives. Forms of certificate have been drawn up and are under consideration by the Revenue Commissioners. In this connection it was pointed out to the Revenue Commissioners that solicitors throughout the country experience delay in obtaining from Inspectors of Taxes the certificate of discharge of income tax under section 6 of the Finance Act, 1928 and that delay in obtaining this certificate means either the completion of sales must be delayed or that sales must be closed on undertakings. Each of these courses is manifestly unsatisfactory. In reply the Revenue Commissioners wrote that they appreci ated that delay in obtaining certificates may give rise to difficulties and that the Commissioners were concerned to ensure that the section works smoothly. Accordingly Inspectors of Taxes were given instructions that applications for these certificates were to be dealt with promptly. Any specific case of delay that may be brought to the notice of the commissioners will be investigated at once. SOLICITORS' GOLFING SOCIETY County Louth Golf Club (Baltray) President's Prize and Incorporated Law Society's Challenge Cup : Winner: Kevin Burke (14) 40 pts. Runner-up : T. F. McKeever (9) 39 pts. Ryan Challenge Cup (Handicaps 13 to 18) :

J. C. Griffin (15) 34 pts. (on

2nd Nine).

Best First Nine :

Winner : H. J. Fitzpatrick (6) 22 pts.

Best Second Nine :

Winner : J. Tyrrell (24) 20 pts. Other Prizewinners : T. D. Shaw and D. Lynch.

SOLICITORS'

COUNTY MONAGHAN

BAR ASSOCIATION The following are the officers and Council elected for 1961/62. President: Mr. J. J. Keenan, Monaghan; Hon. Treasurer: Mr. J. B. Murphy, Clones; Hon. Secretary: Mr. D. M. Martin, Monaghan; Council: Mr. P. J. O'Gara, Monaghan; Mr. J. Corrigan, Castleblayney; Mr. G. W. Knight, Clones; Mr. R. H. Brett, Monaghan; Mr. G. C. Graham, Castleblayney; Miss E. Kennedy, Carrickmacross; Mr. J. E. Keenan, Monaghan. The Mayo Solicitors' Bar Association were hosts to Mr. Colum Gavan-Duffy, M.A. ,LL.B., solicitor, Librarian of The Incorporated Law Society of Ireland, at the Imperial Hotel, Castlebar, on Friday the 29th September, 1961, when Mr. Gavan-Duffy read a paper on the Rent Restrictions Act, 1960 to the members. Mr. William Dillon-Leetch, (President}, was in the chair, and after a stimulating discussion following the paper, which was very much appreciated by all the members, a vote of thanks to the speaker was proposed by Mr. Michael J. Egan, Castlebar, and seconded by Mr. John McHale, Ballina. COMMISSIONERS OF CHARITABLE DONATIONS AND BEQUESTS (Michaelmas Term— 1961) Tuesday MAYO SOLICITORS' BAR ASSOCIATION

3rd October 1961 24th October, 1961 7th November, 1961 21 st November, 1961 12th December, 1961 S. MARTIN Secretary

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