The Gazette 1949-1952

Thirty-three candidates entered;

24 passed;

the framers o f the Act. Consequently, a lease of portion o f a registered holding which was vested under the Land Act 1923, may be registered in the Land Registry without production o f any consent of the Land Commission, and the Land Registry will accept and register such leases. It should be noted that this applies only to holdings which were vested under the 1923 Act. Although there is a similar omission from Section 4 (1) of the Land Act 1927, it was later remedied by Section 44 (2) o f the Land Act 1936. Accordingly, leases made after the enactment o f the Land Act 1936, o f portion o f a holding vested under the Land Act 1927, require the consent o f the Land Commission. The position with regard to land vested under the Land Act 1923 is unaffected. It is thought advisable to draw the attention of members to the position having regard to the confusion which may arise from the different provisions applicable depending on the date of vesting. POLICE REPORTS T he Society has received a letter from the Department o f Justice on the subject o f abstracts o f police reports and copies o f witnesses’ statements in connection with street accidents. The Minister for Justice has decided that in connection with street accidents in respect o f which prosecutions are pending the Commissioner, Garda Siochana, has been directed not to furnish either abstracts o f reports or copies o f witnesses’ statements undl the criminal proceedings have been disposed of finally. The practice whereby the names and addresses o f vehicle owners and witnesses of accidents in respect o f which criminal proceedings are pending are supplied to parties concerned or their legal advisers has not been discontinued. LEGAL LITERATURE OF THE MONTH A selection of articles from periodicals.

8 failed ; 1 did not attend. The remaining candidates are postponed. The Council has awarded a Special Certificate to Francis E . A. Taylor. LEGAL APPOINTMENT M e . Bernard Daly has been appointed County Registrar for County Mayo. Mr. Daly was admitted in Michaelmas Sittings, 1938, and practised at Ballinrobe.

SOLICITOR’S APPRENTICE INCOME-TAX CHILD ALLOWANCE

I n 1944 the Council made representations to the Chief Inspector o f Taxes on the refusal o f the Revenue Commissioners to concede the child allowance in respect of a solicitor’s apprentice. The attitude o f the Revenue Commissioners on that occasion was that the allowance could not be made having regard to the provisions of the Finance Act, 1920, section 21. There are no legis­ lative provisions in force in the Republic of Ireland similar to the English Finance Act, 1938, section 20. (.See Heaslip v. Heasmer. 13 Tax Cases 212). The Society has received no official notification o f any change in the attitude o f the Revenue authorities but was recently informed that an Inspector of Taxes has conceded a claim for the child allowance of £60 in respect o f a solicitor’s apprentice. To obtain an allowance in Ireland it is necessary to prove that the person in respect o f whom the allowance is granted, if over 16 years of age, is receiving whole-time education at a recognised educational establishment. The accountants who made the claim obtained a copy o f the Summary o f Regulations o f this Society for production to the Inspector of Taxes in support of it.

LEASE OF PORTION OF REGISTERED LAND

Law Times, April 6th.—“ Plea of Tender.”

April 13th—“ Minors and Grants of Administration.” “ House-Purchase- Mortgage Transactions and Legal Costs.” April 20th—“ Guarantor o f Void Loan.” “ Sale of Leaseholds : Effect of Beneficial Owner Covenants.”

M embers have written to the Society- drawing attention to the position created,by Section 55 (1) of the Land Act 1923, which prohibits the sub­ division or letting o f a holding without the consent o f the Land Commission. The section did not specifically prohibit the letting of part o f a holding. This may have been an oversight on the part of

8