The Gazette 1909-10

The Gazette of the Incorporated Law Society of Ireland.

46

[NOVEMBER, 1909

Cork, November 16th.—Co. Cork (part of). Dingle, November 23rd.—Co. Kerry (part of). Dublin, November 30th.—Leinster (part of). Armagh, December 7th.—Co. Armagh. Belfast, December 8th.—Cos. Down and Antrim. Enniskillen, December 9th.—Co. Fermanagh. Winter Assizes. THE Lords Justices have made the following orders with regard to the forthcoming Winter Assizes:— The Ulster Winter Assizes shall be held in Belfast. The County of Antrim, the County of the City of Belfast, the County of Down, the County of Armagh, the County of Monaghan, the County of Donegal, the County of Londonderry, the County of the City of Londonderry, the County of Feimanagh, the County of Tyrone, and the County of Cavan shall be united together, and form one county under the name of the Ulster Winter Assize County. The Munster Winter Assizes shall be held in Cork. The County of Waterford, the County of the City of Waterford, the County of Kerry, the County of Cork, the County of the City of Cork, and the County of Tipperary, North Riding and South Riding, shall be united together and form one county under the name of the Munster Winter Assize County. The Leinster Winter Assizes shall be held at the Commission Court, at Green Street, in the County of the City of Dublin. The County of Dublin, the County of Kilkenny, Queen's County, King's County, the County of Meath, the County of Westmeath, the County of Louth, the County of Longford, the County of Wicklow, the County of Kil- dare, the County of Wexford, and the County of Carlow shall be united and form one county under the name of the Leinster Winter Assize County. The Connaught Winter Assizes shall be held in Limerick. The County of Leitrim, the County of Galway, the County of Mayo, the County of Roscommon, the County of Sligo, the County of Clare, the County of Limerick, and the County of the City of Limerick shall be united together and form one county under the name of the Connaught Winter Assize County.

j

Irish Land Act, 1903.

I

ESTATE DUTY AND STAMP DUTY.

ON

the 8th September in

the House of

i Commons, MR. P. WHITE, M.P. (North Meath), asked the Chancellor of the Exchequer whether it was intended that tenant purchasers should, under the Finance Bill, be entitled to deduct the capital value of the annuity due to the Land Commission from the market price of the holding subject to that annuity before assessment for death duties ? MR. HOBHOUSE.—The Finance Bill does not affect the existing law under which the capital value of the annuity may be deducted from the price of the holding in cases where the ad valorem estate duty is paid. i On the 14th September, in the House of : Commons, MR. BARRIE, M.P. (Londonderry South), asked the Chancellor of the Exchequer whether his attention had been called to the hardship entailed on Irish farmers by the Inland Revenue Department insisting upon payment of stamp duty on the redemption ; value of the Land Commission mortgage on bought-out land where farms change hands or a death occurs ; whether the practice of the Department is to tax as property what is really a debt to the State, and will he have this remedied. MR. LLOYD-GEORGE.—When a farm changes hands on a sale the redemption value of the annuity forms part of the considera tion of the sale, and is properly charged with stamp duty, under Section 57 of the Stamp : Act, 1891, a section of general application to mortgages in the United Kingdom, which I do not see my way to modify. As regards farms changing hands on death, I may refer the hon. member to the answer which was given on the 8th inst. to a similar question by the hon. member for North Meath. Dates of Examinations. THE following are the dates of the January, 1910, Examinations :— January 3rd and 4th.—Preliminary (notice to be lodged before December 4th). January 5th and 6th.—Final (notice to be lodged before December 6th).