The Gazette 1949-1952

still associated with the practice during the tenure o f the public appointment, or that his name should be used on the firm’s notepaper in such a manner as to suggest that he is associated with the practice. The Council further held that there is no objection to the use of the name o f the retired solicitor as part o f the name of the firm, provided that the name of the solicitor who acquired the practice is printed solely underneath. Change o f solicitors—duty to beneficiaries and sureties. A m em ber inquired as to whether he was under any obligation or duty towards the beneficiaries or the sureties on an administration bond in a case in which he acted for the personal representative who had subsequently changed his solicitor, and required him to hand over to him all moneys in his hands. The Council expressed the opinion that unless the solicitor had given an undertaking to the beneficiaries or sureties, with the authority o f the personal representative, his professional duty is solely towards the personal representative, and not towards the beneficiaries or sureties, and that he is obliged to hand over all papers connected with the matter and all moneys in his hands to the personal representative, jor the solicitor acting for the latter, on receipt of a proper authority signed by the personal representative. Death Duties—certificate o f discharge. T he Council considered a report from a committee on correspondence with the head o f the Estate Duty Office in regard to the form o f certificate of discharge from Death Duties at present issued by the office. The head o f the Estate Duty Office stated that the Revenue Commissioners do not consider that they are under any obligation to issue an unqualified certificate of discharge from death duties or to determine the value o f the property until the expiration o f two years from the date of the death of the deceased. The Secretary was directed to reply, drawing attention to the provisions of Section 14 o f the Finance Act, 1907, which •j empowers the Revenue Commissioners in their discretion to determine the value of the property for the purpose o f duty at any time after the date of death, and submitting that effect should be given to the last-mentioned section. EX PARTE APPLICATIONS BEFORE MASTER OF THE HIGH COURT. R epresentations have been made by the Council to the Master of the High Court in regard to the

bill of costs charging the scale fee on the amount o f the consideration and the rent, and also item charges in respect o f the furnishing of title. The opinion of the Council was requested as to whether or not the lessee was liable to pay the last-mentioned charges. There was no dispute as to the scale fee. The Council expressed the opinion that in point of law the lessee was liable to pay the lessor’s costs of furnishing the title in addition to the scale fee, but that, in the circumstances of the case, these costs should not be charged. Costs o f road traffic prosecutions. A t page 68 o f the Society’s G azette for April, 1949, there is a note o f an opinion o f the Council as to the minimum fee for defending proceedings under the Road Traffic Act in the District Court on behalf o f a client in which an insurance company had agreed to pay the costs as part o f their liability under the policy of indemnity. The Council expressed the view that the minimum fee, on the facts submitted, should be 4 guineas. In the case in question, the solicitor was not acting generally for the insurance company, and the case was heard outside the town in which he carried on practice. The Council, having reconsidered this matter, decided that the report should be amplified by stating that the minimum fee o f 4 guineas applies only' where the solicitor is required to attend a court which is not held in the town where he carries on practice. In the case of a Dublin solicitor appear­ ing in the Dublin Metropolitan Court, or a country solicitor appearing in the local court, the minimum fee in a case of this kind would be 3 guineas. O ctober 27m . The President in the Chair. Also present: Messrs. J. P. Tyrrell and Joseph Barrett, Vice-Presidents; Messrs. W. S. Hayes, Daniel O’Connell, J. R. Quirke, C. E. Callan, J. Travers Wolfe, W. J. Norman, Henry P. Mayne, D. R. Counahan, William L. Duggan, Reginald J. Nolan, Dermot P. Shaw, IT. St. J. Blake, Patrick F. O’Reilly, A. Cox, L. E. O’Dea, T. A. O’Reilly, Sean O hUadhaigh. The following was among the business transacted : Sale o f solicitor’s practice—use o f retired solicitor’s name. O n the facts of a particular case submitted for their opinion, the Council decided that, on the sale of his practice by a solicitor who is about to take up a wholetime position in the service of the State, it is improper that his name should continue to be displayed on a name plate attached to the office premises in such a manner as to suggest that he is