The Gazette 1952-1955

the report o f the Valuation Office showed the value as at the date o f the death o f the deceased to be £1,000. The personal representatives were informed that if the opinion o f value were disputed a statement o f the grounds o f the objection should be furnished within twenty-one days, and that in the absence o f such a statement the Commissioners would proceed with the assessment of duty on the basis o f the Valuation Office’s report. No objection was lodged on behalf o f the personal representatives. Before the Commissioners had raised the additional assessment of duty mentioned in their letter the property was re-sold at a value exceeding £ 1,000 and the Commissioners contended that they were entitled to value the property for death duty at the price realised on the sale. Member contended that the opinion o f value expressed by the Valuation Office was binding. The Council directed that the case should be submitted to counsel for his opinion on the question whether the Revenue Commissioners are bound by the report of the Valuation Office. CONDITIONS OF SALE. STIPULA­ TION THAT THE PURCHASER SHOULD PAY THE COSTS T he attention'of the Council was drawn to a local practice limited to a small area whereby the con­ ditions of sale usually include a stipulation that the purchaser will pay the whole o f the vendor’s solicitor’s costs. It was decided in accordance with the previous ruling o f the Council that this practice is contrary to the interests o f the public and o f the profession and the Secretary was directed to write a 'letter to each solicitor in the district, drawing his attention to the opinion o f the Council and asking that it should be followed. (Reprinted from the Society’s G azette , May, 1951). EXAMINATION RESULTS Intermediate Examination, May, 1952 Passed with M erit: 1. Cornelius Riordan. 2. Maurice J. Phelan. 3. Joseph Glackin. 4. John Laurence Moore. 5. Denis Henry Johnston. 6. Timothy Murphy. 7. Patrick Jeremiah Gardiner. 8. Francis T. D. Sweeney. 9. Patrick J. G. Powell. 10. Walter Beatty, n . Charles Meredith. 12. John A. Gaynor. P ass: William W. Blood Smyth, Valentine P. Carney, John P. Clifford, James D. Donegan, Michael P. Donnelly, Gerard Joseph Dundon, Kevin J. Early, Francis A . Fitzpatrick, Ciaran T. Flynn, Alphonsus Grogan, Nicholas S. Hughes, Sean Kelly, John Bernard Kirby, Donough Brian

McDonough, Alan j . McGonagle, Patrick P. MacMahon, James Maguire, Mary Margaret Murray, Aidan O’Donnell, Gerard O’Malley, Gerard Michael Quirke. The remaining candidates are postponed. Forty-three candidates entered; 33 passed; 9 were postponed; 1 did not attend. A t examinations held on the 4th and 5th days of July, 1952, under the Legal Practitioners’ (Qualification) Act, 1929, the following passed the examinations First Examination in Irish Maureen Patricia Bourke, Peter Gallery, Patrick Golfer, John L. Egan, David R. E. Felton, Noel M. Gleeson, Michael C. Halpenny, James Joseph Kelly, Michael F. S. King, Edward A. G. Lane, Desmond John Mackey, Annie Marie O’Connor, John Henry Phayre, Michael Augustine Regan, Ronald T. Ringrose, Thomas E . Tighe, Terence Michael Williams. Twenty-two candidates entered; 17 passed; 5 failed. Second Examination in Irish Brendan E. Boushel, Bernard T. Burke, Robert W. McGonagle, Thomas J. Mullaney, Patrick B. Munnelly, Thomas Niall O’Byrne, John A. O’Meara, Labhras C. O’Raghallaigh, Dominic-B. Spelman, Francis A. Walsh, William R. White. Eighteen candidates entered; 1 1 passed; 7 failed. The remaining candidates are postponed. PROGRAMME OF LECTURES 1952-53 Course A C ommon Law (including Personal Property, Con­ tracts and Torts), 42 lectures delivered as follows :— Michaelmas Sittings, 12 ; Hilary Sittings, 21 ; Easter Sittings, 9 ; Minimum attendance for credit is Michaelmas, 9 ; Hilary, 16 ; Easter, 7. Lectures each Monday and Thursday at 2.15 o’clock, save where otherwise notified. Course B E qutty and Real Property, 42 lectures delivered as follows :—Michaelmas Sittings, 12 ; Hilary Sittings, 21 ; Easter Sittings, 9 ; Minimum attendances for credit is Michaelmas, 9 ; Hilary, 16 ; Easter, 7 ; Lectures each Tuesday and Friday at 2.15 o’clock, save where otherwise notified. 17