The Gazette 1949-1952

JUSTICE AND EXTERNAL AFFAIRS S u bject M atter and R eferen ce N umber

With reference to your letter of the 12th instant regarding the question of the rate o f stamp duty payable in the case o f the purchase o f leasehold property in Dublin as an investment o f the funds belonging to an Irish registered Trade Union, I am directed by the Revenue Commissioners to state that the instruments of assignment of the property to the Trustees of the Union would be chargeable at the £5 per cent, rate, provided a certificate in accordance with subsection (4) ( b) o f Section 13 of the Finance (No. 2) Act, 1947, would be included therein and signed by the Trustees. I am to add that for the purposes of the Section a “ person ” includes an unincorporated body. Accordingly, if the Union regarded as an entity is for the time being ordinarily resident and was ordinarily resident continuously for three years immediately preceding 15 th October, 1947, the certificate could apparently be included in the instruments. OBITUARY M r . R ichard W. M axwell , Solicitor, died at a private nursing home on the 18th January, 1950. Mr. Maxwell was admitted in Michaelmas Sittings, 1893, and practised at 15 Eden Quay, Dublin, as partner in the firm o f Maxwell Weldon & Company. M r . J. C ornelius . R utledge , Solicitor, died at his residence, “ Speranza ” 75 Upper Leeson Street, Dublin, on the 29th January, 1950. Mr. Rutledge served his * apprenticeship with Mr. David H. Charles, Solicitor, 4 Clare Street, Dublin and-practised at 50 Lr. O’Connell Street, Dublin, as senior partner in the firm o f Rutledge, Doyle & Co. M r . J ohn J. S tanton , Solicitor, died at his residence, “ Woodlands,” Glanmire, Cork, on the 1 2th February, 1950. Mr. Stanton served his apprenticeship with the late Mr. John Stanton, 45 South Mall, Cork, was admitted in Easter Sittings, 19 13, and practised at 47 South Mall, Cork, under the style o f John Stanton & Son. REGISTER B. Experienced Solicitor anxious to hear of Office in Counties Cork or Kerry which would consider forming partnership. Reply in confidence to Box No. B.145.

Aliens Order, 1949—276/1949. Censorship of Films (Fees)—340/1949. District Court (New Areas), Variation Orders—229/1949, 306/1949, 323/1949, 11/1950, 20/1950. Forestry Act, 1946, Appeal Tribunal—214/1949. Forestry Act, 1946 (Part III), Lay Commissioners—215/1949. Garda Siochana Allowances—344/1949. Land Registration Rules (Solicitors’ Costs)—334/1949. R.I.C. Pensions—285/1949. Workmen’s Compensation (Certifying Surgeons and Medical Referees)—13/1950. MISCELLANEOUS S u bject M atter and R eferen ce N umber Gas Meter (Stamps) Regulations, 1949—307/1949. Gas Undertakers dividends—247/1949. Statistics (Census of Population)—245/1949. Waterford Gas Order—80/1949. Wild Birds (County Roscommon)—235/1949.

POSTS AND TELEGRAPHS S ubject M atter and R eferen ce N umber

Foreign Post Warrant—267/1949. Wireless Telegraphy, Business radio licences—320/1949. Wireless transmitting and receiving licences—282/1949.

SHIPPING S ubject M atter and R eferen ce N umber

Merchant Shipping (Certification of Ships’ Cooks)—281/1949. Merchant Shipping (Fees) Order, 1940 (Amendment)— 236 / i 949 - SOCIAL SERVICES S u bject M atter and R eferen ce N umber Great Britain Reciprocal Arrangements—73/1949. Old Age Pensions, Means Test—335/1949. Unemployment Insurance, Appropriations in Aid—82/1949. Widows’ and Orphans’ Pensions—325/1949. TRANSPORT AND TRAFFIC S ubject M atter and R eferen ce N umber C.I.E. (Superannuation Scheme of regular wages staff) — II5/I949. STAMP DUTY—CONVEYANCE TO TRUSTEES FOR A TRADE UNION A M ember has forwarded a copy o f the following communication received from the Revenue Commissioners/ dated 21st January, 1950 (Ref. I.R. 10402-1058-48). Milk, Carriage of—260/1949. Wheat, Carriage of—244/1949.

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