The Gazette 1958-61

of property by local authorities under the Labourers' Acts should give notice of election to take the item charges before undertaking any business unless they wish to be paid by means of the commission scale fee. Where the consideration is small the commission scale fee is usually unremunerative but in the absence of notice of election given to the client before under taking any business, the commission fee will auto matically apply. It is advisable as a matter of precaution to give notice also to the local authority.

conclusion was reached that the sub-section made no difference in any proceedings, except in bank ruptcy or on an application for a committal order, and that the most that was desirable would be the addition by the Court of a marginal note as to execution on decrees against married women. It was decided to approach the Principal Justice of the Metropolitan District Court as to the possibility of taking undefended ordinary civil processes before ordinary default civil processes with a view to facilitate plaintiffs and their witnesses. The Honorary Secretary and the Honorary Treasurer were appointed trustees of the Association for the purpose of purchasing and holding prize bonds. The difficulties surrounding the attendance of jurors in the month of July owing to school and other holidays infringing on the end of term were considered and referred to the Law Society. A further approach to the County Registrar regarding the appointment of a District Court civil bill officer was authorised. The next meeting was fixed for Wednesday, 6th April, 1960. THE INCOME TAX (EMPLOYMENTS) REGULATIONS, 1960—S.I. No. 28 of 1960. These Regulations, which come into force on the 6th April, 1960, prescribe the manner in which deduction of Income Tax from salaries and wages under the " Pay As You Earn " system is to operate. This new system, which will commence on the 6th October, 1960, was outlined in the White Paper (Pr. 5276) which the Minister for Finance presented to each House of the Oireachtas in November, 1959. Part I of the Regulations contains definitions. It covers also the instance where an employee works under the management of a person who is not his immediate employer. In such circumstances the person under whose management the employee works will be deemed to be his employer. An Optional provision is included for the operation of Pay As You Earn by means of stamps, instead of tax deduction cards, in relation to employees who are in receipt of a fixed salary or wage in small offices. Part II provides for the maintenance of registers of employers and of employees. The register of employers is to be kept by the Revenue Com missioners and registers of employees by employers. Part III requires Inspectors of Taxes to determine the amount of tax-free allowances appropriate to an employee; and to furnish the employee with a notice of this determination and also with a certificate of tax-free allowances to give to his employer. On receipt of such certificate the employer is to send a return to the Inspector if the employee's emolu- 80

EXAMINATIONS, 1960

"Examination

Date

Latest date for entry January 8th

First & Second Irish January 29th &

5oth. July 6th & yth June ijth September i6th Aug. 26th & i yth.

,3

93

99

99

99

Preliminary

... July 4th & 5th ... September

June ijth

„

6th Aug. i6th

& yth.

Book-keeping

... June loth ... September 9th

May 2oth

,,

Aug.

First Law

... ...

... June yth & 8th May jytli

„

,,

... September

jth Aug. ijth

-

.

& 6th.

Second Law Third Law ...

September

5 th Aug.

& 6th. September yth, Aug. lyth 8th & 9th. June yth, 8th & May jyth 9th.

Final

N.B.— The dates for the Preliminary and First and Second Irish examinations have been changed to the following dates :— Preliminary Examination : 4th and 5th days of July. Last date for entry : 13th June. First and Second Irish Examinations : 6th and yth days of July. Last date for entry : i5th June. DUBLIN SOLICITORS' BAR ASSOCIATION A meeting of the Council was held on Wednesday, 2nd March, 1960. The effect of Section ly sub-section 2 of the Married Women's Status Act, I95y, on proceedings in the District Court was considered, and the