The Gazette 1944-46

not fairly remunerated for their services. The Committee bases its report on two principles (a) that legal aid should be granted in all cases heard in criminal courts where it appears desirable in the interests of justice and (b) that solicitors and counsel undertaking the defence of poor prisoners should be adequately remunerated, regard being had for the amount of work in each case. The existing system of legal aid should be more widely extended and the cost of the defence of poor prisoners should be paid by the State. In considering the question of legal aid in civil cases the report contains some revolutionary proposals. It recommends that legal aid should be available in civil cases out of State funds for all persons with net incomes of not more than £420 per annum. The assisted person should be required to pay a graduated contribution, not exceeding £50, towards the costs of his case, except in the case of a single person with £3 per week or under and a married person with not more than £4 per week who should be entitled to legal aid free of charge. The investigation of applications for legal aid in civil cases should be entrusted to local committees charged with the duty of ascer taining the means of the applicants and issuing or withholding certificates for legal aid. The basis of remuneration recommended for solicitors and counsel willing to act for assisted persons in civil cases under the scheme is 85 per cent, of solicitor and client costs in addition to disbursements. In the event of the assisted litigant being unsuccess ful the report recommends that his liability for costs towards the successful party should be limited to such amount as the Judge may allow having regard to his financial circumstances. In the event of the assisted party being successful he should recover costs against his opponent in the ordinary way, but the amount so recovered should be paid to the Area Committee for the State. The Committee's report is the most comprehensive scheme of legal aid for poor persons ever contem plated in any country, and could be implemented only at considerable expense. The portion of it which relates to aid for prisoners being tried on criminal charges might with advantage be studied by our Department of Justice. Interest on debts—deduction of income tax. IN Westminster Bank v. Riches (61 T.L.R. 345) the English Court dealt with a point which had apparently not previously been judicially decided, and which is of interest to solicitors. The action was brought by the Plaintiffs, the Westminster Bank Ltd., for a declaration as to whether they were entitled to deduct income tax from a sum of

money payable to the defendant representing interest on a debt. Judgment had been given for the defendant in a previous action against the Bank for a liquidated sum together with interest thereon from a certain date at 4 per cent, per annum, which was calculated and included in the judgment, and the question was whether or not the sum awarded for interest was interest within Schedule D and Rule 21 of the all Schedule rules of the Income Tax Act, 1918, subject to deduction of income tax by the payer. Against the claim of the Bank to deduct income tax it was argued that the interest awarded as part of the judgment was really damages and not interest; furthermore that it was not interest on money within the Income Tax Act as not having the quality of recurrence or liability to recur. It was held by the High Court that the sum awarded in the judgment for interest was properly interest for the purpose of income tax and not damages and that tax was accordingly deductible there from by the payer. The decision of the Court was limited to the facts of the case before it, namely, interest on a liquidated sum and the question as to whether income tax is deductible from interest awarded on damages under Section 29 of the Civil Procedure Act, 1833, as distinct from interest on debts under Section 28 of the same Act was left open. OBITUARY. THE Council has learned with deep regret of the death of Mr. Arthur B. Kavanagh which occurred at his residence 29 Synge Street, Dublin, on 8th July, 1945. Mr. Kavanagh was Clerk in the Secretary's Office and was well-known and esteemed by the members. He was appointed in the year 1916 and served the Society faithfully for 29 years. MR. CHARLES AMBROSE, Solicitor, died at his residence, Crobally, Tramore, Co. Waterford, on 28th April, 1945. Mr. Ambrose was admitted in Hilary Term, 1877, and practised in Waterford as a partner in the firm of J. & C. Ambrose up to the year 1897, when he retired. A colleague writes :— Charles Ambrose, who died at his residence, Crobally, Tramore, Co. Waterford, on the 28th day of April, 1945, was one of the oldest Solici tors in Ireland, if not, indeed the oldest. He was an LL.D. of Trinity College, Dublin, and qualified at Hilary Term, 1877. His father, Joseph Ambrose, was also a Solicitor, and he

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