The Gazette 1949-1952

July, 195 1

Vol. 45 No. 3

THE GAZETTE of the INCORPORATED LAW SOC IETY OF IRELAND

President

Vice-Presidents

Secretary

R oger G reene

N ia ll S. G affn ey F rancis J . G earty

E ric A . P lunkett

FOR CIRCULATION AMONG MEMBERS

MEETINGS OF THE COUNCIL J uly 5TH. The President in the Chair. Also present: Messrs. Niall S. Gaffney, Francis J. Gearty, Vice-Presidents, Sean O hUadhaigh, Joseph Barrett, James R. Quirke, Daniel O’Connell, Dermot P. Shaw, John R. Halpin, Thomas A. O’Reilly, Reginald J. Nolan, Louis E. O’Dea, John J. Sheil, Derrick M. Martin, James J. O’Connor, Joseph P. Tyrrell, John J. Nash, Desmond Mayne, Desmond R. Counahan, Arthur Cox. The following was among the business transacted:— Solicitors Bill A deputation consisting o f the President with Messrs. O hUadhaigh and Cox was appointed to approach the Minister for Justice to press for the early introduction of the Bill.

Certificates o f discharge from Income Tax and death duties In the case of Hopkins v. Geoghegan (1931, I.R. 135), on a vendor and purchaser summons, Mr. Justice Johnston, in order to avoid expense and delay, expressed the following opinion without giving a formal decision. He held that the certificate under Section 6 of the Finance Act 1928, if required by the purchaser, is an expense which must be borne by him under Section 3 (6) of the Conveyancing Act, 1881, in the absence of a stipu­ lation to the contrary in the agreement for a sale. The Council subsequently published a recommend­ ation, while not questioning the validity of the obiter dictum of Mr. Justice Johnston, that the certificate in question should be furnished by a solicitor acting for a vendor without additional charge either against his client or against the pur­ chaser. A member acting for a vendor was required to obtain and furnish two certificates of discharge from death duties on the death of former owners of the property and asked for the opinion of the 21