The Gazette 1964/67

Minister for Justice and the Incorporated Council of Law Reporting under which the annual grant to the Council from public funds is being increased from £500 to £4,000 in respect of law reporting. This will enable the Council to increase the number of judg ments which are reported in the Irish Reports and to provide a more efficient service. The new arrangements include a change in the method of supplying copies of judgments required for appeal and other purposes. Hitherto, these judgments have been supplied on a fee basis by the Council's reporters. They will now be provided by the Offices of the Supreme and High Court, and the only charge made will be the ordinary scrivenery rates. The change will result in a substantial reduction in the cost of copies of these judgments. SECTION 6 CERTIFICATES The attention of members is drawn to the pro visions of Section 3 of the Finance Act 1965 which is concerned with meeting the requirements of the "one tax payer one charge" system. It enables separate assessments under Schedules A and B to be made on persons who are entitled to a share in property for the whole or part of the year or who are entitled to the whole interest in property for only part of a year. It also removes the existing power to distrain on property for tax due on it by a former occupier. The Minister for Finance in his budget statement stated inter alia :— "The necessity to have regard to tax in preparing apportionment accounts will thus be eliminated. I also propose to terminate the pro visions under which an occupier for the time being may be required to pay tax by a former occupier. It will no longer be necessary, therefore, for a purchaser to protect himself by obtaining a certificate under Section 6 of the Finance Act, 1928". Effect is given to this provision by section 3 (4) and (5) of the Finance Act 1965 in the case of property sold for valuable consideration. U.S. LAW DIRECTORY The Martindale-Hubbell Law Directory is pub lished in four volumes and revised annually. The 1965 edition is now available. It provides a complete directory service for and about the legal profession. It is made up of many sections including a geogra phical section which presents a roster as far as possible of the bar of each city and town in the United States and Canada, showing years of birth and admission to bar, college and law school educa tion, and a list of lawyers and patent lawyers of

acknowledged standing in the principal cities of foreign countries whose professional interests are international in scope. The information in this section and in the biographical section when used together could prove most helpful not only in making intelligent selections of associate counsel, but also for any reason where specific information is necessary in connection with certain lawyers. There is a section on banks, law digests, court calendars, uniform and model acts and reports. The Directory is in four volumes and is very attractively bound. Further information can be had from Martindale-Hubbell, Inc. i, Prospect Street, Summit, New Jersey, U.S.A. ANCIENT DEEDS The Chairman of the Irish Manuscripts Commis sion has requested the Society to bring to the attention of members the importance of ancient documents. Before disposing of any old documents, members might carry out an examination to ascertain as to whether they are of historical or genealogical value. Solicitors' Negligence The plaintiff, who intended to take a sub-lease of a shop from the defendants, inquired of a represen tative of estate agents instructed by the defendants whether he could use it as a tobacco and con fectionery retail shop. The estate agents' represent ative, who had no actual authority to give any warranties, replied that "that would be all right". Subsequently, the plaintiff's then solicitors wrote to the defendants' then solicitors stating that they were instructed that the plaintiff's intended use of the shop for the business of a retail confectionery and tobacco business was a properly permitted user both by the head landlord and local planning authorities and invited the defendants' then solicitors to reply to that assertion. The defendants' then solicitors never replied to that letter, but two months later submitted a draft sub-lease with a clause permitting the plaintiff to use the premises as a retail tobacco and con fectionery shop. There was no covenant in the sub lease by the defendants that the plaintiff could carry on the business of a confectionery and tobacco retailer. By the head lease the defendants could not, without the consent of the head landlord, use the shop premises for any business other than that of boot and shoe makers and dealers. The plaintiff's then solicitors never called for or inspected the head lease. The sub-lease having been executed, the CASES OF THE MONTH