The Gazette 1907-8

The Gazette of the Incorporated Law Society of Ireland.

[MAY, 1907

Great Britain, the rates imposed by that Act being ^5 for solicitors resident in London or Edinburgh, and ^£3 for solicitors resident elsewhere in Great Britain. The duties were for the first time imposed upon Irish solicitors by the Act 56 George III, cap. 65 (1816), by which Act they were fixed at £8 for London, Edinburgh, and Dublin solicitors, and ^3 for country solicitors; and these rates of duty were, by the Act of 5 & 6 Vict., cap. 82 (1842), increased to ^12 and ^8 respectively. In the year 1853 the duties were reduced to ,£9 and £6 respectively the amounts now payable. It therefore appears that the tax has from time to time been revised. No tax similar to the annual tax thus payable by solicitors is imposed on either barristers, physicians, or the members of any other of the learned professions. Solicitors, prior to admission, pay upon articles of clerkship a stamp duty of £So, and upon admission a stamp duty of ^25. The amount of revenue derived from the payment of certificate duty by Irish solicitors in the year 1886 was approximately ,£8,352, and the amount in 1906 was approximately ^10,564 ios., showing an increase of revenue to the State produced by this duty in Ireland during recent years. THE following is a copy of a proposal recently accepted by a District Council in the West of Ireland from its solicitor. The accepted pro– posal has been sanctioned by the Local Government Board : " I agree to do all the work in connexion with the Labourers Act Scheme, now beginning, at the rate of £6 a site, this sum to include the getting-up of evidence at all inquiries, attending same, attending Council meetings, attending on all Appeals, and investigating all Titles, and drawing and witnessing all bonds." REGISTRY OF TITLES UNDER LABOURERS ACTS. The following is a copy of a memorandum with reference to the practice in the Registry of Titles under the Labourers (Ireland) Acts, Labourers (Ireland) Act, 1906. AGREEMENT AS TO SOLICITORS' REMUNERATION.

Taxing Office Forms. THE undermentioned new forms have been sanctioned by the Taxing Officers with the view of facilitating the preparation of certi– ficates of Bills of Costs, and of obviating the necessity of engrossing certificates in the cases to which these certificates apply. 1. Certificate of Taxation. Ordinary Costs of Action, &c. 2. Certificate of Ex-parte Taxation. Costs of Registering Judgment as Mortgage. 3. Certificate of Ex-parte Taxation. Costs of obtaining Grant of Probate, or Grant of Letters of Administration. 4. Certificate of Ex-parte Taxation. Costs of passing Account of Receiver, &c. 5. Certificate of Ex-parte Taxation. Costs of passing Account of Committee or Receiver. Annual Certificate Duty. THE Council, upon the 7th March, submitted a memorial to the Chancellor of the Ex– chequer, urging the abolition or substantial reduction of the certificate duties payable by Irish solicitors. No official reply has been received by the Society from the Chancellor of the Exchequer ; but in reply to a question put to him by Mr. Vincent Kennedy, M.P., Solicitor, he stated that, having considered the memorial, he was not in a position to accede to its prayer. The Council communicated with several Members of Parliament, asking support in favour of the memorial. The Chief Secretary for Ireland (the Right Hon. A. Birrell) stated in reply that, know– ing how many are the calls made upon the Chancellor for various purposes, he would feel some difficulty in pressing the claims of any particular case for reduction of taxation, but that he would convey to his colleague his view that if it were possible to make a reduction in these duties, it would be a fair thing, as, in his view, the duties are somewhat high. Letters were also received from Mr. John Redmond, M.P. ; the Attorney-General for Ireland, M.P. ; Mr. V. Kennedy, M.P. ; and Mr. P. O'Doherty, M.P. ; promising support in the matter. This duty, payable by solicitors on their certificates, was originally a war tax, imposed for the first time by the Act 25 George III, cap. So (1785), and then applicable only to