The Gazette 1916-17

FEBRUARY, 1917]

The Gazette ol the Incorporated Law Society of Ireland.

61

Commissioner to Administer Oaths. THE Lord Chancellor has appointed the following to be a Commissioner to administer Oaths :— John Sweeney, Clerk of Petty Sessions, Tamney, Co. Donegal.

the Finance (1909-10) Act, 1910, repeals the said proviso ; and under Sub-Section (2) of the same Section the Commissioners are bound to take the market price of the property at the date of the death as representing the principal value. Two exceptions to this rule are introduced by Section 61 (1) of the latter Act, viz. :— " (a) Property consisting of a tenancy from year to year, including a statutory tenancy, and " (b) for determining the gross value or the net value of property for the purpose of Section 16 of the former Act, i.e., cases where the net value of the property does not exceed £1,000. " As regards the two exceptions, the said ; Section 61 (1) enacts that the proviso to ' Section 7 (5), quoted above, of the Finance Act, 1894, shall continue'to apply ; in other words, that in these two exceptions the principal value of agricultural property is not to exceed 25 times the annual value, and that consequently the principle under lying the decision in the Attorney-General ; v. Robinson applies to cases covered by ' these exceptions. "It is to be observed that if the land is ' neither a yearly tenancy nor a statutory ' tenancy, and the net value of the estate is ' £1,000 or upwards the said Section 61 (1) ' has no application, and that consequently ' in such cases Estate Duty is payable on the ' market price, as determined by the Com- ' missioncr of Valuation, regardless of the ' decision in the Attorney-General v.- '' Robinson." Irish Land Commission. CHIEF COMMISSION SITTINGS, ARRANGED JANUARY, 1917.

New Members.

THE

following joined the Society during

January, 1917 :—

Cottrell, John, 17 Warren's Place, Cork. Fitzpatrick, Fintan, 10 Nassau Street, Dublin. Gleeson, Lughaidh P., Nenagh. McCourt, Wm. J., Downpatrick. McGuckin, Vincent, Magherafelt. O'Donnell, Hugh P., Carlow. Calendar of the Society for 1917. THE Calendar and Law Directory of the Society for 1917, can be obtained in the Secretary's Office, price three shillings, by post three shillings and fivepence. Registration of Business Names Act, 1916. THE attention of members is drawn to Section 5 of this Act, which requires registra tion under the Act to be effected between the 22nd February and 22nd March, i.e., after the expiration of two months and before the expiration of three months from the passing of the Act. The Registrar for this country is the Registrar-General for Ireland, and he is opening an office for the purpose at Coleraine House, Coleraine Street, Dublin. Valuation of Agricultural Property for Purposes of Estate Duty. IN reply to a letter relating to the present effect of the decision of the Attorney-General v. Robinson (2 I. R. 1901, p. 67), the Secretary has received from the Registrar of Estates Duties a letter in which it is stated " that " the proviso to Section 7 (5) of the Finance " Act, 1894, enacts that the value of agricultural property for purposes of Estate " Duty is not to exceed 25 times the annual " value. Sub-Section (1) of Section 60 of

Date of Sitting 1917. Fri., 23rd Feb., at 1 1.30 a.m. Friday, 2nd Mar., at i • .30 a.m. Tues., I3th Mar., at ii a.m. Wed., i4th March, at 10.30 a.m. Thurs., J5th Mar., at 1 1 a.m.

Counties Listed

Place of Sitting

Kilkenny, King's, and Dublin Meath.Westmeath and Queen's Armagh

Dublin >* Armagh

Monaghan Fermanagh

Monaghan ... Enniskillen...