The Gazette 1910-11

The Gazette of the Incorporated Law Society of Ireland.

141

AUGUST, 1910]

Ad Valorem Duty under Section 73. In order to enable the purchaser to obtain the benefit of the provisions of the above Section as to conveyances, when the con sideration does not exceed £500, the purchaser's Solicitor should obtain from the Registrar of the Court a certificate (to be endorsed on the original engrossment) in the following form, viz. :— I certify that the transaction proposed to be effected by the within conveyance' does not (so far as is known to the Court) form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds five hundred pounds. Local Registration of Title (Ireland) Amendment Act, 1908. Provisional Rules for procedure in the County Court under the provisions of the Local Registration of Title (Ireland) Amend ment Act, 1908, made by the Lord Chancellor and County Court Judges, under Section 79 of the County Officers and Courts (Ireland) Act, 1877, and dated the 8th day of July, 1910. (1.) Proceedings to rectify the Register pursuant to the provisions of the Local Registration of Title (Ireland) Amendment Act, 1908, shall be commenced by Petition to the County Court. Such Petition may be in the Form " A " in the Schedule hereto, or to the like effect. (2.) A copy of the Petition shall be served on the Registrar of Titles and the Secretary of the Irish Land Commission, and upon all the parties appearing by the Register to have any estate or interest in the land, and such Petition shall state specifically the amend ment or correction sought to be made. (3.) The Petition may be returnable to any Civil Bill Court held in and for the division in which the lands proposed to be affected or any part thereof are situate, and shall be served fifteen clear days before the first day of the Sessions in such town. (4.) Service of the Petition shall be effected in the manner prescribed for ordinary Civil Bills, except that when any party required to be served resides out of the jurisdiction of

conveyance, shall lodge it with the official of the Inland Revenue in charge of the Stamp Office, either at the Custom House or the Four Courts, for the purpose of obtaining the stamp " particulars delivered." The conveyance shall be accompanied by (a) one of the printed copies supplied to the purchaser ; (b) a copy of the rental for sale ; and (c) the official form of application— (I.V.D. (a) ). On receipt of a notification from the Controller of Inland Revenue of the amount of increment value duty payable on any conveyance by the Land Judge's Court, or of an estimate of the amount of such duty, the Examiner shall make provision, on the Final Schedule of Incumbrances, for payment of such duty, or, in the case of an estimate, shall retain funds to meet such duty when finally assessed. The above regulations shall not apply to conveyances, to which the Land Purchase (Ireland) Acts apply, which are to be registered under the Local Registration of Title (Ireland) Act, 1891, nor to any conveyance of land in pursuance of a contract entered into before the commencement of the Finance Act. In the case of conveyances of the latter class, the purchaser's Solicitor shall apply to the Registrar of the Court for a certificate (to be endorsed on the original agreement) that the conveyance is made in pursuance of a contract entered into before the passing of the Act. The form of such certificate shall be as follows, viz. :— Land Judge's Court. day of I certify that the within printed con veyance is about to be executed by the Land Judge in pursuance of a contract for sale entered into before the commencement of the Finance (1909-10) Act, 1910. Registrar. In addition to the fees chargeable by the purchaser's Solicitor against his client, there shall be paid to him, out of the estate, a further fee of £1 10s. for all necessary attend ances at the Stamp Office in connection with the assessment of increment value duty.