The Gazette 1908-9

116

[APRIL, 1909

The Gazette of the Incorporated Law Society of Ireland.

the Land Act of 1903, in which event no fee is payable; otherwise a fee of los. is payable for a Land Certificate. The search to ascertain the Folio Number must in all cases be made in either the Local or Central Office by the solicitor or his agent, or other party interested, as the officials do not undertake such searches. The fee for a search is is., payable by the lodgment of a stamped Search Docket, procur able at the offices. In case the registered owner be not alive, the exact date of the death should be notified, by letter specifying the Folio Number, to the Central Office, and instructions awaited before taking any further steps in bespeaking a Certi ficate. When everything is in order, the Land Certificate will be made out and sent to the Local Office for counter-signature. When returned to the Central Office, it will be lodged in the Irish Land Commission Records (if an annuity be payable), and a certified copy will be issued by the latter Department without charge, or further applica tion. In case a copy Map be required, please communicate with the Central Office, specifying the Folio Number as above. Instructions as to the fee payable will be issued from the Central Office, with a form of requisition for Map. Land Judge's Court. THE following is the letter referred to in the Council minutes of the 24th March :— " Sir,—I am directed by the Land Judge to state, for the information of your Council, that he has made an Order, authorizing the Taxing Masters on taxation of costs in this Court to allow the following revised scale of charges in respect of advertisements published in the newspapers, under the direction of the Court, viz.:— Per line of single tabular form, gd. Per line of double tabular form, is. 6d. " Nine words to constitute a line, necessary space to be counted as lines, capitals two lines, and the concluding line of a paragraph, even if it does not contain nine words, to be counted as a line. " High Court of Justice (Ireland), " Chancery Division, Land Court, " i$th March, 1909.

" The order strictly confined to pro ceedings before the Judge as Land Judge, and does not affect the scale of charges of the ' General Advertiser.' "I am, sir, your obedient servant, " J. M. KENNEDY, Registrar. "The Secretary, " Incorporated Law Society of Ireland, Four Courts." Recent Decisions affecting Solicitors. {Notes ofdecisions, whether in reported or unreported cases, of interest to Solicitors are invited from Members?} COURT OF APPEAL (ENGLAND). (Before the Master of the Rolls, Fletcher Moulton and Buckley, L.JJ.) Attorney-General v. Herbert Till. Feb. 18, 1909.-— Revenue—Income Tax—State ment of income—Incorrect statement—-Penalty —Income Tax Act, 1842 (5 6° 6 Vict., c- 35). s. 15- A PERSON who has delivered a statement of his income chargeable with income tax which, through negligence or carelessness, but without fraud, is incorrect, is not liable to the penalty of ^50 under.section 55 of the Income Tax Act, 1842. This was an appeal from a judgment by the Lord Chief Justice sitting with a special jury, which raised a question on the construction of section 55 of the Income Tax Act, 1842. The question was raised by an information laid by the Attorney-General against the defendant, seeking to recover the penalty of ^50 imposed by section 55 of the Act of 1842 upon a person who has to render an account of his profits under Schedule D for the purposes of income tax, if, as the Crown alleged, he does not make a true and accurate return. The defendant was a solicitor practising at Dorchester, and he had made some yearly returns of his average net profits which.were admittedly inaccurate. When the mistake was discovered by the Revenue authority, the defendant offered to pay the difference on the last year's return, but not for inaccuracies in previous years, which were statute-barred ; the Commissioners of Inland Revenue declined to accept this offer, with the result that the present information was laid by the- Attorney-General claiming the ;£s° penalty. At the trial the jury found that is