The Gazette 1949-1952

to the lessor’s interest will be shown, and that Conditions of Sale which unduly restrict the pur­ chaser’s right to investigate the title should be avoided. Estate Duty Office—Disclosure A died in 1913 and B, his executrix, accounted in her affidavit o f assets for his entire property includ­ ing certain premises in which A was, as stated in the affidavit, entitled in remainder on death o f C. D. acted as solicitor for B. in proving A ’s will, but never acted for C. nor, as far as known, for any other party interested in these premises. D ’s files relating to A ’s estate were put away over 35 years ago. B. never became entitled to these premises in possession and never occupied same. Both B. and solicitor D. died many years ago. D ’s former practice is now carried on by E . who is not acting for the present occupier o f these premises and who has not .got any personal knowledge o f the title hereto. The Estate Duty Office have now fur­ nished the following queries to E. :—“ Be good enough to state :—(1) the present address (if living) or the exact date of death (if dead) o f C. who was entitled for life to the premises with remainder to A. (See page 6 o f copy o f A ’s I. R. Affidavit) ; (2) the title under which C. received the life interest.” It was desired to have the opinion o f the Council o f the Incorporated Law Society as to :—(i) Is E. bound to furnish the Estate Duty Office with the information sought now by them including the making of the various searches amongst old files and enquiries required to procure such information, (ii) I f so bound is E. at liberty to furnish the inform­ ation sought? (See Finance Act, 1894, section 8 (42) (6), Hanson, 9th edition, pages 187 and 687, Succession Duty Act, 1853, section 49. The Council, adopting the report o f a Committee, were o f opinion that the solicitor was neither obliged nor entided to furnish the information required by the Revenue Commissioners. Formation o f Companies by Accountants The Council considered a report from a Com­ mittee on the subject of a report published in the issue of The Accountant , dated 16th December, 1950, of a recommendation by the Council o f the English Institute of Chartered Accountants to the effect that the drafting and settling o f memoranda and articles o f association of companies should properly be left to solicitors, and that while that Council was advised that a chartered accountant who prepares the memorandum of association and articles of association of a company would npt by doing so be infringing the law, it was nevertheless of opinion that he should not draft or settle the documents in

final form, any suggestions he makes being with a view to assisting the responsible legal advisers. It was decided to make representations to the Councils o f the Irish Accountancy bodies inviting their attention to the opinion of the English Council and asking them to make a similar recommendation to their members in Ireland. Objections were raised by members to the form o f the circular letter heretofore issued by the Irish Consular agents in the United States to Irish bene­ ficiaries in American estates on the ground that the circular in its present form tends to suggest that the services o f the Department are at the disposal o f the beneficiaries, and that it may be unnecessary to engage an Irish solicitor. Representations were made by the Society to the Department on the subject, and the Department had agreed to withdraw the circular now in use and to substitute another to meet the objections o f the Council. The Council considered the proposed new circular on a report from a Committee and decided to inform the Depart­ ment that it is no longer open to objection, and to thank the Department for the courteous manner in which the Society’s representations had been received. Solicitor’s liability for medical fees Mr. X ., a surgeon, wrote to the Society complain­ ing that in a case in which he had been asked by Mr. Y ., solicitor, to submit particulars o f his fees for treatment o f an injured person for the purpose of a claim for damages for his injuries, the claim had been settled for a sum which included the medical expenses but Mr. X . had not received from the solicitor the amount o f his fees. On investi­ gation it was found that the cheque for the amount o f the compensation had been drawn by the Insurance Company in favour of the client and forwarded to the solicitor, and that the client had thereupon required the solicitor to hand over the cheque to him saying •that he would pay the doctor’s fees himself. The solicitor’s costs had been paid by separate cheque. The Council, on a report from a Committee, decided that in the interests o f the good relations between the medical profession and the solicitors’ profession members should, where possible, ensure that the doctor’s fees are paid, particularly where the amount o f the fees is used as the basis o f the settlement of the claim. As between the client and the solicitor, the latter has no legal answer to a demand by the client for the amount o f any compensation received by the solicitor as his agent, and the solicitor is not entitled to withhold it. ' On the facts in the present Department o f External Affairs and foreign estates