The Gazette 1944-46

no evidence. The Court held that counsel had impliedly elected to call no evidence, and in the result allowed the appeal on the issue of liability on the evidence as it stood at the trial, and direc ted a new trial limited to the question of damages. The latest case in point is Yuill v. Yuill (61 T.L.R., 176). In that case the defendant's counsel sub mitted at the end of the plaintiff's evidence that he had no case to answer. Counsel's submission failed and he was then allowed to call evidence for the defendant. The action was dismissed and the plaintiff appealed. The appellant argued before the Court of Appeal that the defendant's counsel, by making his submission as to no case, had lost his right to call evidence and that, on the Judge's ruling, judgment should have been given for the plaintiff. The Court of Appeal held that this argument was based on a mispprehension as to the meaning of the rule, which did not mean that counsel, by submitting no case, ipso facto, lost the right to call evidence. He loses that right only if he elects to call no evidence either ex pressly or impliedly. The rule amounts to no more than a direction to the judge to put counsel to his election and to refuse to rule on the submission of no case unless Counsel elects to stand on it. If through oversight or misapprehension the judge does not put counsel to his election, and if no election takes place, counsel is entitled to call evidence notwithstanding the submission. The practice in Ireland is not covered by any clear authority. Practitioners will call to mind many cases where no objection was raised to the pro duction of evidence for the defence after the failure of an application for a direction. The cases above referred to show that a successful sub mission of no case may be as dangerous as it appears attractive, and that it is well to consider it carefully in anticipation of subsequent events should the plaintiff succeed in an appeal against the verdict. Interest on Estate Duty. A member, who is also a public representative, has written to say that representations were recently made to the Minister of Finance in regard to the practice of the Estate Duty Office of assessing interest on estate duty down to the day on which the duty itself is assessed, and not merely to the day on which the account is lodged in Dublin Castle. It was pointed out to the Mini ster that the calculation of the interest in this way was unfair to beneficiaries, when delay occurs in the assessment of the duty, perhaps through shortage of staff due to the emergency.

The Minister's the following written reply : "The Minister desires me to say that the long established practice in the Estate Duty Office has been to charge interest on estate duty to the date the duty is assessed. He has had the matter considered, however, by the Revenue Commissioners and is satisfied that in certain cases where delay has occurred in the office in dealing with the accounts it is unequitable to charge interest for such delay. The Com missioners are arranging that the practice be altered." OBITUARY. MR. JOHN J. HAM, Solicitor, died on 25th January, 1945, at his residence, Halston, Moyvore, Co. Westmeath. Mr. Ham was admitted in Trinity Sittings, 1889, and practised at Ballymahon. secretary recently gave ME. JAMES F. D'ARCY, Solicitor, died on 30th January, 1945, at his residence, 4 Mount Eden Road, Donnybrook, Dublin. Mr. D'Arcy served his apprenticeship with the late Mr. William Frewen of Tipperary, was ad mitted in Michaelmas Sittings, 1908, and practised as senior partner in the firm of James F. D'Arcy & Co. at Tipperary up to the year 1943 when he retired. Mr. D'Arcy was a member of the Council of the Incorporated Law Society from 1935 to 1940 and was Vice-President for the year 1939-40. MR. THOMAS TAGGART, Solicitor, died on 19th February, 1945, at Ballymoney. Mr. Taggart served his apprenticeship with Mr. Robert O'Neill of Coleraine, was admitted in Trinity Sittings, 1893, and practised at Bally- monev.

EXAMINATIONS—APRIL, 1945.

Examination

Date

Last date for giving notice

Final

April 9th & 10th

March 19th March 20th

Preliminary April llth & 12th

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