The Gazette 1958-61

require the payment by the person lodging the complaint of a reasonable sum to be fixed by the Council to cover the costs and expenses of the inspection and of the solicitor against whom the complaint is made. The Council may deal with any sum so paid in such manner as they think fit. (iv) In this regulation the term "accountant" includes a firm of accountants and any representative of the accountant or firm. Signed on behalf of the Incorporated Law Society of Ireland. This i8th day of September 1958. JOHN CARRIGAN, President of the Incorporated Law Society of Ireland. I concur in the making of the foregoing regula tions. CONCHUBHAIR A. MAGUIDHIR, Chief Justice. (Pr. 4751) EXPLANATORY NOTE (This note is not part of the instrument and does not purport to be a legal interpretation thereof.} The amendment made by regulation 4 of these regulations is a drafting amendment only. By regulations 5 and 6 new regulations are substituted for regulations 12 and 14 of the Solicitors' Accounts Regulations 1955 with the object of making the powers of inspection of The Incorporated Law Society of Ireland more effective. STATUTORY NOTICE TO CREDITORS ENQUIRIES are sometimes received from members as to the statutory requirements in publishing the notice to creditors. The method of publication is laid down by 22 and 23 Vie. Cap. 35, Section 29. The statute provides that where an executor or an administrator shall have given such or the like notice as in the opinion of the court would have been given by the court ma. chancery in an administration suit for creditors and others to send in their claims against the estate, such executor or administrator shall, at the expiration of the time named in said notice, be at liberty to distribute the assets having regard only to the claims of which he shall have received notice. According to the latest information received from the Examiners' Department, of the High Court of Justice, the present practice with regard to notification of creditors in administration

matters is as follows. An advertisment is approved and signed by the Examiner and published in such '. newspapers as may be directed. In normal cases the advertisement is directed to be published in two newspapers twice in each, at intervals of one week e.g. publication in two different newspapers on say 2nd and 9th inst. Claims are to be sent in within one month from the likely date of first publication and adjudication on claims is fixed at about five weeks after such date. Order 55, Rule 51, is a general directive and allows the fixing of times and the amount of publication to be governed by circumstances. As to the circumstances taken into account in fixing such times and the amount of publication see Stewart v Babbington (zy.L.R.Ir. 551). Under Order LV., Rule 48, claimants who do not come in within the time so fixed shall be excluded. The language of this rule is In terrorem only (Browne v Browne 1919 i Ir.25i). This note is in substitution for the note which appeared in the Society's Gazette, May, 1958, page8. FREE LEGAL AID IN ENGLAND HAVING regard to the fact that a large number of Irish citizens are working in England it is important for Irish solicitors to appreciate that the right of such persons to obtain free legal aid for civil proceedings does not necessarily terminate on their return to this country. Irish solicitors advising such persons as to their rights of action accrued while resident in Great Britian should investigate this aspect of the matter with a view to applying to the appropriate legal aid committee for a certificate where proceedings are to be instituted in the British courts. THE attention of members is drawn to the statutory position in this country which differs from that in England. Section 19 of the Finance Act, 1952, provides for stamp duty not exceeding io/- in the case of certain transactions. The section applies to every instrument which is chargeable with duty under or by reference to " Conveyance or Transfer on Sale " in the first schedule to the Stamp Act 1891, and which is made 7i" for the purpose of or in connection with the conveyance or transfer of property from one body corporate to another corporated. The limited rate of stamp duty applies only to transfers from the parent body to the subsidiary company. Under the law at present in_force in this country ad valorem duty is pay- TRANSFER BETWEEN PARENT COMPANY AND SUBSIDIARY

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