The Gazette 1910-11

[MARCH, 1911.

The Gazette of the Incorporated Law Society of Ireland.

200

exists in England ; and whether, in view of the fact that priority of right may, in many': cases, depend on. priority of registration, and that such priority may, without any fault of those concerned, be lost by delay in having increment duty assessed, he will make such amendment in the law as will enable deeds to be registered without having increment duty first assessed. '[13th February, 1911.] MR. HOBHOUSE.—It is not the fact that deeds are lequired to be, or are, assessed for increment value duty prior to registration in the Registry of Deeds and the Land Registry in Ireland. Reasonable particulars only of the transaction carried out by a deed are required to be presented to the Inland Revenue Department, and normally the deed is stamped with an Increment Value Duty (Particulars Delivered) stamp without delay, and in the great majority of cases is handed back on the same day as the particulars are delivered. Any inconvenience or delay is thus reduced to a minimum, and the same practice prevails in England. With regard to the third part of the Question, I do not consider that any amend ment of the law is required. [l±th February, 1911.J New Solicitors. ADMISSIONS DURING FEBRUARY, 1911. Name Beatty, Walter Bergin, Daniel Charles.. Served Apprenticeship to John J. Beatty, 9 Eustace Street, Dublin. David J. O'Meara, Mal low, Co. Cork.

Mr. Scott, who served his "apprenticeship with the late Mr. Stawell Webb, of 25 College Green, Dublin, was admitted in Hilary Term, 1850, and practised at 4 Kildare Street, subsequently at 7 Dawson Street, and latterly in partnership with the late Mr. John W. Seymour, and Mr. W. Bindon Scott (who carries on the business, at 55 Dawson Street, Dublin, under the style of Webb, Scott and Seymour). Assessment of Duties on Deeds. THE following questions and answers have appeared in the Parliamentary Papers :— MR. MAURICE HEALY,—To ask the Secre tary to the Treasury, if he will state what the administrative reasons are which render it impossible to receive documents at stamp offices, such as Cork, for adjudication (i.e., for transmission to Dublin for that purpose ); what are the facilities which it is intended to grant in Ireland for the purpose mentioned ; and what facilities have been granted for the same purpose in Great Britain since the passing of The Finance (1909-10) Act, 1910. [13th February, 1911.J MR. HOBHOUSE.—The honourable Mem ber's previous Question of the 8th instant was understood as asking whether documents could be adjudicated at all Government stamp offices. This is not possible, because adjudication is conducted by a trained legal staff, under the personal supervision of the solicitors of Inland Revenue, and the work must necessarily be centralised at the head offices in London, Edinburgh, and Dublin. In Ireland it is contemplated (following the practice in Great Britain) to allow documents to be sent through the post to Dublin for adjudication there, and it is hoped that the honourable Member's suggestion will be adequately met by the adoption of this course. [13th February, 1911.J MR. MAURICE HEALY,—To ask Mr. Chan cellor of the Exchequer, whether his attention had been caUed to the inconvenience and risk of loss resulting from the necessity of having deeds assessed for increment duty prior to registration in the Registry of Deeds and the Land Registry of Title in Ireland ; whether any similar question has arisen in counties where registry of land or deeds

Michael Buggy, Kilkenny George M. Collins, 21 St. Andrew Street, Dublin. Arthur Blood - Smyth, Limerick. John L. Scallan, 25 Suf folk Street, Dublin. William L. B. Cochrane, 29 South Frederick St., Dublin. George H. Wheeler, Bel fast.

Buggy, John W. Collins, Francis Stanislaus

Conyers, Albert Maiben Dillon, John Plunkett ... Fahy, John Vincent

John MacFarland

Hamill,

Calendar of the Incorporated Law Society, 1911. THE Calendar and Law Directory, published by the Society for 1911, can be obtained in the Secretary's Office, price three shillings, or by post, three shillings and fourpence.