The Gazette 1910-11

APRIL, 191 1 ]

The Gazette of the Incorporated Law Society of Ireland.

207

Commissioners to Administer Oaths THE Lord Chancellor has appointed the following to be Commissioners to administer Oaths :— John S. Farrell, Solicitor, Banbridge. James L. McDonnell, Solicitor, Belfast. Harper Crawford, House Agent, Belfast. Theodore Curry, Clerk of Petty Sessions, Glynn. Jeremiah H. Long, General Agent, Youghal. Obituary, MR. JEREMIAH MANGAN, Solicitor, died upon the 5th March, 1911, at his residence, Leeson Street, Dublin. Mr. Mangan, who served his apprentice ship with Mr. John Stanton, of 50 South Mall, Cork, was admitted in Trinity Sittings, 1892, and practised at Tralee and Killarney up to the year 1897, when he retired. MR. JOHN KEPPLE, Solicitor, Mallow, died upon the 6th March, 1911, at his residence, Mallow. Mr. Kepple, who served his apprenticeship with the late Mr. Robert Wynne, Mallow, was admitted in Trinity Term. 1874, and practised in Mallow. MR. STEPHEN O'SHAUGHNESSY, Solicitor, died upon the llth March, 1911, at Dublin. Mr. O'Shaughnessy, who served his apprenticeship with the late Mr. William Roche, 7 Upper Pembroke Street, Dublin, was admitted in Easter Term, 1863, and practised at 81 Harcourt Street, Dublin, up to the year 1885, when he was appointed Clerk of Crown and Peace for the County of Louth, which office he held up to the year 1908, when he retired. MR. RICHARD LACY, Solicitor, died upon the 18th March, 1911, at Dublin. Mr. Lacy, who served his apprenticeship with Mr. John C. Sullivan, Navan, and with the late Mr. Mathew J. White, 42 Fleet Street, Dublin, was admitted in Trinity Sittings, 1904, and practised at Navan. MR. ROBERT DOBBYN, Solicitor, died upon the 22nd March, 1911, at his residence, Ballinakill House, Waterford. Mr. Dobbyn, who served his apprenticeship with the late Mr. Usher Glanville, 20 North

Earl Street, Dublin, was admitted in Trinity Term, 1851, and practised at No. 2 Beresford Place, Dublin, and at Waterford, in partner ship with Mr. Shapland M. Tandy and Mr. Archibald S. McCoy, under the style of Dobbyn, Tandy and McCoy, up to the year 1891, when he retired. Assessment .of Increment Yalue Duty. SECTION 1 of the Revenue Act, 1911 (which received the Royal Assent upon the 31st day of March, 1911), provides as follows :— " Any contract made after the passing " of this Act between a transferor and " transferee or a lessor and lessee for the " payment by the transferee or lessee, as " the case may be, of increment value " duty, or any expenses incurred in con- " nexion with the payment or assessment " of the duty, or for the repayment or " re-imbursement by the transferee or " lessee to the transferor or lessor in any " manner of any payments made by the " transferor or lessor in respect of that " duty or any such expenses, shall be void." The Council have passed the following resolution :— " The Council suggest to the Profession " in ordinary cases the sum of one pound " and ten shillings (in extra-ordinary cases " to be increased or diminished) as reason- " able remuneration for all the work in con- " nection with the obtaining of one of the " stamps mentioned in Section 4 of the " Finance (1909-10) Act, 1910, the sum of " one pound and ten shillings having " already been sanctioned by rule of the " Land Judge as remuneration for this " work when performed in connection with " a Land Judge's conveyance." The Stamps referred to in the foregoing resolution are denned as follows in the fourth section of the Finance (1909-10) Act, 1910 :— (a) " A stamp denoting that the Increment value duty has been assessed by the Com missioners and paid in accordance with the assesment ; or (b) "A stamp denoting that all particulars have been delivered to the Commissioners, which, in their opinion, are necessary for the purpose of enabling them to assess the duty, and that security has been given for the