The Gazette 1908-9

APRIL, 1909]

The Gazette of the Incorporated Law Society of Ireland.

119

was practically admitted in Court that it was really for the purpose of obtaining these irre coverable sums, which would altogether be more than covered by the penalty. If penal ties are to be used for indirect purposes such as these, it will be seen that the existence of so tremendous a penalty for any error, how ever small, must put the taxpayer who has to make the return practically at the mercy of the Commissioners. The existence of an error, however small, in a return, would put them in the position of being able to insist that almost any view they might entertain as to the rights of the Crown should be accepted witoiit resistance by the taxpayer, because he would have hanging over his head this gigantic penalty, which must also necessarily be far greater than any surcharge which the Com missioners might seek to make, for it would be three times the total assessmqpt, including surcharges. I do not think that the Courts 'ought to listen to the suggestion that His Majesty's subjects are left so defenceless, unless it can be shown that it is the clear meaning of the Act that they should be so, and therefore, this type of argument should, in my opinion, not be allowed to affect the mind of the Court. LORD JUSTICE BDCKLEY also read a written judgment discussing the various sections and showing the appeal. On the application of the Solicitor-General a slay of taxation and payment of costs for fourteen days was granted, to enable the Revenue authorities to consider whether they would appeal to the House of Lords. Reported T.L.R., vol. xxv., page 342. The land Commission. THE following sittings of the Court of the Land Commission for hearing appeals have been provisionally arranged :— Dublin/April i6th—Leinster (part of). QJpnmel, April 2oth—Co. Tipperary (part of). Carrick-on-Shannon, April zyth—Cos. Lei- trim and Roscommon (parts of). Longford, April agth—Co. Longford. Dublin, May 6th—Leinster (part of). Londonderry, May nth—Co. Londonderry and Co. Donegal (part of).

Strabane, May

ijth—Cos. Tyrone and

Donegal (parts of). Omagh, May i4th—Co. Tyrone (part of). Galway, June ist—Co. Galway. Limerick, June 8th—Co. Limerick and Cos. Clare and Tipperary (parts of). Dublin, June iyth—Leinster (part of). Dublin, June 24th—Leinster (part of). Killarney, June 2Qth—Cos. Kerry and Cork (parts of). Dublin, July 8th—Leinster (part of). Solicitors' Apprentices' Debating Society. SESSION 1908-1909. PROGRAMME FOR EASTER SITTINGS, 1909. MEETINGS are held at 8 p.m. in the Antient Concert Rooms, Great Brunswick Street, Dublin. Monday, April 19.—Debate—" That the Irish University Act, 1908, provides a satis factory settlement of the University Question." Monday, April 26th.—Legal Debate—" That the case of Hennessy v. Keating (1908), i I.R. 43, was rightly decided." Monday, May 3.—Impromptu Speeches. Monday, May 10.—Debate—"That the rush to the cities is detrimental to the best interests of the nation." Monday, May. 17.—Legal Debate—"That the case of Jsmay, Imrie, & Co. v. Wiliianson (1908), A. C. 437, was rightly decided." Dates of Examinations. THE following are the dates of the May, 1909, Examinations :— May 13th and i4th.—Preliminary (Papers to be lodged before April i6th). May igth and zoth.—Final (Papers to lodged before April igth). be