The Gazette 1958-61

purpose will be welcomed. It was pointed out that in some cases which might otherwise have been disposed of without undue delay difficulty had been caused by the unrealistic nature of the figures submitted to the Valuation Office. (d) It was pointed out to the Commissioner that extra delay was caused when an application was made for a Certificate under Section 11 of the Finance Act, 1894, because if land or house property is included in the assets the value of such property had to be referred back to the Valuation Office for final determination when the Certificate was applied for and this meant a second delay. It was suggested that where a solicitor knew he would, in due course, be applying for a Certificate under Section n rather than for a non-statutory Certificate (form 149) he should mark the form 77 at the time of lodging the Schedule of Assets with a note asking that a final determination be made of the value of property in the first instance and so avoid a reference back. The Commissioner promised to consider this suugestion but pointed out that if a final determination had to be made it entailed a more thorough investigation and it was possible that he would have to insist on a higher figure in some cases in which, if no determination were sought he might have allowed it to pass without comment. This arises by reason of the fact that after a final determination the Valuation Office cannot re-open the figure even on a subsequent sale at a higher sum while the client can, on the other hand, claim repayment of duty if a sale is subsequently made at a lower figure. Here again, it was pointed out that valuations may be expedited by direct dealings between solicitors and the valuation office and it was agreed that where a notice of objection to a valuation is sent to the Revenue Commissioners a duplicate copy should be sent to the Valuation Office and that correspondence on the subject of valuation might be conducted direct with that office. (Society's Gazette, March, 1956.) INCREASE IN LAND COMMISSION COSTS Order VIII of the Land Purchase Acts Rules, 1960 (S.I. No. 20 of 1960) is as follows: i. Order XLVII of the Provisional Rules under the Land Purchase Acts dated the jth day of February, 1924, (as of the Ruks of amended by the Provisional Rules under •jth February, oS«dxLvii f

day of July, 1930 and by Order II of the Land Purchase Acts Rules of 1947) is hereby amended by the insertion therein, immediately after Rule 3A, of the follow ing Rule:— " 36. The Costs (as distinct from outlay) incurred in the course of proceed ings in the Land Commission under the Land Purchase Acts on and after the ist day of February, 1960, shall be taxed according to the schedule of fees in the Appendix hereto (as amended) with an addition thereto of an amount equal to 50 per cent of such fees (save as to items Nos. 89 and 90 which may be increased to sums of £i and £15 respectively) provided that this Rule shall not apply in respect of business transacted prior to the said ist day of February, 1960, or in respect of business, the particulars of the costs of which have been prior to such date furnished to the client or person chargeable therewith or have been taxed or certified.

LAND PURCHASE ACTS RULES 1960 The Land Purchase Acts Rules, 1960 (S.I. No. 20 of 1960) came into operation on 28th January, 1960. The subject matter of the regulations is concerned with applications for an order to levy under section 19 (2) of the Land Act, 1933 and section 17 (i) of the Land Act, 1939; orders for possession; partition of right of grazing or turbary ; procedure for the sealing of a certificate and for showing cause against such sealing (section 2, Land Act, 1946); compulsory acquisition; prohibition of the removal of the surface of land; solicitors' costs ; Land Commission fees; power to the judicial commissioner to enlarge time ; forms. EXAMINATION RESULTS At examinations held on 29th day of January under the Solicitors Act, 1954, the following passed :— First Examination in Irish Richard Carrigan, Scan de Burca, John E. Gore-Grimes, Noel D. Greene, Michael B. Hegarty, Daniel Kelliher, Alan Kelly, Peter F. R. Murphy, Brian M. McMahon, James J. Nestor, Bryan L. M. O'Flaherty, Thomas J. O'Reilly, Sylvester W. Riordan, John Joseph Rochford, Brendan D. Walsh. 16 candidates attended ; 15 passed. Second Examination in Irish Michael J. Browne, James J. Dennison, Patrick John Farrell, William S. Geraghty, Ailin A. Gibbons, Joseph Gilmartin,