The Gazette 1915-16

53

The Gazette of the Incorporated Law Society of Ireland.

UARV, 1016]

Legal Appointments.

Mr. Fetherstonhaugh served his appren ticeship with the late Mr. George Fleetwood, 122 St. Stephen's Green, Dublin, was admitted in Hilary Term, 1863, and practised at Mul- lingar up to the year 1890, when he retired. MR. HUGH L. TARPEY, Solicitor, died upon the 8th November, 1915, at Blackrock, County Dublin. Mr. Tarpey served his apprenticeship with the late Mr. James Goff, 1 Lower Ormond Quay, Dublin, was admitted in Trinity Sittings, 1891, and practised that year at Manus House, County Clare, and then retired. Mr. JAMES BLACK, Solicitor, died upon the 10th November, 1915, at his residence, Glen Ebor, Strandtown, Belfast. Mr. Black served his apprenticeship with his father, the late Sir Samuel Black, Belfast, and with Mr. Jeffrey Browning, 9 Suffolk Street, Dublin, was admitted in Michaelmas Sittings, 1881, and practised, in partnership with his brother, Mr. Charles W. Black (under the stvle of Messrs. C. W. & J. Black) at 13 Donegall Square, Belfast. MR. PATRICK J. COLLINS, Solicitor, died upon the 21st November, 1915. Mr. Collins served his apprenticeship with the late Mr. Thomas Downes. Skibbereen, was admitted in Michaelmas Sittings, 1896, and practised at Skibbereen. . Roll of Honour. PRIVATE EDWARD ELLARD BRADY, Solicitor, of the Cadet Company of the 7th Battalion, The Leinster Regiment, died upon the 1st November, 1915, at the Connaught Hospital, Aldershot. Private Brady served his apprenticeship with his father, Mr. James Brady, 3 Palace Street, Dublin, was admitted in Hilary Sittings, 1907, and practised at 3 Palace Street, Dublin. PRIVATE JAMES J. DAVIDSON, Solicitor's Apprentice, of " D " Company, 7th Battalion Royal Dublin Fusiliers, was killed in action at the Dardanelles, on the 15th August, 1915. Private Davidson was apprenticed on the 27th October, 1913, to his father, Mr. Hutchinson Davidson, Ballinasloe.

MR. Strabane, Crown Solicitor for County Donegal, has been appointed to the combined office of Crown and Sessional Crown Solicitor for County Donegal. MR. DANIEL MCCARTAN, Solicitor, Down- patrick, has been appointed to the office of Clerk of the Crown and Peace for County Down, in room of the late Mr. George MacLaine. Death Duties (Killed in War) Act, 1914. By Section 1 of this Act it is provided as follows :— (1) Section 14 of the Finance Act, 1900 (which relates to the remission of death duties in case of persons killed in war), shall have effect as respects the present war as if it applied to property passing to lineal ancestors as well as to property passing to the widow or lineal descendants, and as if the amount of the duty to be remitted or repaid under that section were, instead of the amount therein mentioned, the following amounts :—- (a) Where the value for the purpose of estate duty of the property passing to the widow, lineal descendants, or lineal ancestors does not exceed five thousand pounds, the whole of the death duties leviable in respect of that property, and (b) Where the said value exceeds five thousand pounds :— (i) in respect of the first five thousand pounds, the whole of the death duties, and HENRY T. GALLAGHER,

so much of the duties leviable in respect of the remainder as exceeds the sum which, if accumulated at compound interest at the rate of three per centum per annum from the date of death with half-yearly rests would, at the expiration of the period of the normal expectation of life of a person of the age of the deceased at the time of death (cal culated in accordance with the Tables of Mortality of Government Life Annuitants, 1912), amount to the whole of the duties so leviable.

(ii)

(2) The benefits of the relief given by this section as respects the first five thousand pounds shall be apportioned rateably among