The Gazette 1909-10

DECEMBER, 1909] The Gazette of the Incorporated Law Society of Ireland.

57

since. Now think that for the first time, at least in his recollection, they had a paragraph in the report stating that, because of some unfortunate troubles amongst the young gentlemen themselves, the Society had ceased to exist. He thought it should go out from that meeting that they should use their influence to get them to see that there must be give and take, and, therefore, it would be well to bring them together again and get them to form a new Society. They had the pledge of the Council that if they did that they would be supported in every possible way. He thought they should do all they could, as individual masters of the apprentices, to bring about an amicable arrangement of the difficulties (hear, hear). MR. W. H. GEOGHEGAN said he was glad to see that a concession had been obtained with regard to the Finance Bill that would be greatly appreciated throughout the country. It seemed to him that the Estate Duty applied to tenant farmers in Ireland was exceedingly unjust. In England the tenant had no taxable interest in his holding. When the landlord died the capital value of the land was assessed for Estate Duty, and when the tenant died there, was no capital value of interest so far as he was concerned to assess for Estate Duty. There fore, there was only one Estate Duty payable out of the capital value of the Eng'ish holding. In Ireland the State had created a tenant's interest as well as a landlord's interest. On the security of the tenant's interest they had advanced money to enable him to purchase his holding. When that money passed to the landlord it became invested in funds. That purchase money was assessable for all time for Estate Duty on the death of the owner, but the tenant became assessable for the amount that he had repaid to the Land Commission, or the advance he had got to purchase his holding. Ultimately the entire of that advance would be repaid, and ultimately the entire amount advanced would be assessable for Estate Duty. Therefore!, there would, he took it, be two Estate Duties assessable—the capital of the landlord and the capital value of the land which the tenant had purchased. It consequently appeared that if the whole of Ireland was ultimately sold, it would be charged on a double basis it was sad to

remind them that they had got a power now with the authorities which they had not twenty years ago. Their wishes and their words were listened to more respectfully 1 o-day than they were twenty years ago, and they had more influence with the authorities and the judges now than then. That result was at any rate worth working for (hear, hear). It should also be remembered that the work that had been achieved was in the interest of the profession generally (hear, hear). The profession each year was beginning to realise more and more that the Council was a living active body, with no interest to serve save that of the profession as a whole. They had an illustration of what had been accomplished by the Council in what had been done in connection with the Labourers Acts. That had shown the great importance of having the President for the time being associated with the rule-making authorities when questions affecting their great profession came to be considered. Reference was made to the Civil Bill Courts Bill which was before Parliament, and the Council of the Society had taken up a stand in that matter that would prove to members of the profession that the Council would not be a party to any Bill unless they were associated with the rule-making authority. They had been recognised in connection with a great number of Acts, and he trusted they would never put their hand to any Act unless their President was to be associated with the rule-making authority (hear, hear). There were one or two other matters he would like to allude to. He was glad to think that the Land Bill had a chance of becoming law. They could feel the pulse of the country, and although the Bill might still be in the melting pot, they thought it would promote sales and would be for the advantage of the country. They were now delayed as regarded their own remuneration, but it was much more regret- able that Ireland was being kept in a whirl wind of discontent while sales were protracted. Therefore, they were glad to think the pending Land Bill had a chance of becoming law (hear, hear). The report referred to the Solicitors Apprentices' Debating Society. He thought it was in the year 1869 he (Mr. Fry) first became connected with that Society, and he had taken an interest in it ever