The Gazette 1952-1955

member of the Council has given unsparingly of his time in the interest of the profession and the Society is a fact that I hope is appreciated by all. At the same time it would be unfair not to acknow­ ledge the fact that we are greatly indebted to various Bar Associations throughout the country who in many o f the matters here reviewed, kept in close touch with us and showed their willingness to work for what we hope to be the good o f the profession. All these efforts would have been vain were it not for the ever ready assistance o f Mr. Plunkett and his willing staff. Our indebtedness to them should be here and now publicly acknow­ ledged. Your patience in listening to me has won my admiration, and I can only hope that my efforts to serve you will meet with your approval.” Mr. F. A. Gibney asked for information on the subject of the proposed Conference o f the Inter­ national Bar Association which had been abandoned. The representatives o f the press having left the meeting, the President made a statement on the subject, with which Mr. Gibney declared himself to be perfectly satisfied. On the motion o f Mr. James G. O’Connor, the Chair was taken by Mr. Nash, Vice-President. Mr. O’Connor then moved, and Mr. Desmond Moran seconded a vote o f thanks to the President for his address to the meeting, and for his services to the Society during the past six months. The Vice- President associated himself with the vote which was put to the meeting and carried, with acclamation. The President briefly replied and the proceedings then terminated. O n the 13th May, 1954, the President presented certificates to the following newly admitted solicit­ ors :—Mathias Buchalter, B.A. (Mod.) LL .B ., “ Kintullagh, 3 Gracefield Road, Artane, Co. Dublin; George H. Crawford, 66 Dundela Park Sandycove Co. Dublin ; Finbar P. J. MacCarthy, B.A . (N.U.I.) Kinnegad, Co. Westmeath; John Michael O’Connor, B.A. (N.U.I.), 2 Clyde Road, Dublin; Donal Brendan O’Connell, Ballingulley House, Ballincollig, Co. Cork. LANDLORD AND TENANT ACT, 19 3 1 . Costs o f Renewal Leases. I t has been decided by the Taxing Masters that in general a renewal o f a lease made pursuant to the Landlord and Tenant Act 19 31, as amended, is not PRESENTATION OF ADMISSION CERTIFICATES.

a lease at a rack rent and that therefore the scale of costs applicable is the scale for a lease at less than a rack rent. Accordingly the Council is o f the opinion that solicitors should charge the higher scale in such cases unless the rent charged on the renewal lease can clearly be shown to be a rack rent. It is realised that in the case o f large rents the higher scale of costs is out o f proportion and so, in such cases or where there are special circumstances, the Council will not consider that a solicitor is under­ cutting if he elects to charge on the scale applicable to leases at rack rent. S ome years ago the Council made representations to the Revenue Commissioners in support o f the claim for the income tax child allowance in favour o f the parent o f a solicitor’s apprentice serving under indentures. The Commissioners held that a solicitor’ s apprentice did not come within the relevant statutory provisions and that the claim could not be conceded, having regard to the pro­ visions o f the Finance Act, 1920, section 21. There are no legislative provisions in force in the Republic o f Ireland similar to the English Finance Act, 1928, section 20 (See Heaslip v. Heasmear, 13 Tax cases, 212). The Society has received no official notifica­ tion of any change in the attitude o f the Revenue Commissioners, but the Council are aware o f three cases since 1951, in which the claim has been allowed by the Special Commissioners. Judge Conroy allowed an appeal against the refusal of the claim in Cork last year, and in a recent case in Dublin, the Special Commissioners allowed the claim, the Inspector of Taxes having intimated that he withdrew his opposition apparently on instruc­ tions from his head office. The Secretary will give further particulars to any member interested. ydu 734 - it DECISIONS OF PROFESSIONAL INTEREST. Where a testator having appointed solicitors as executors and trustees with the usual provision that they should he paid their professional charges subsequently revoked the appointment and appointed a Bank as executor without declaring that the Bank should be entitled to charge was the Bank in fa ct entitled to the customary scale o f charges under the terms o f the Will and Codicil, or had the Court a discretion to allow the charges ? The answer to both questions appears to be in the affirmative. The will contained a general power authorising a professional trustee to charge for INCOME TAX CHILD ALLOWANCE.