The Gazette 1927-30

[NOVEMBER, 1928

The Gazette of the Incorporated Law Society of Ireland.

20

Passed with merit.—1, Catherine T. Tynan; 2, Francis J. Gannon ; 3, John N. Duff ; 4. Desmond O'Hagan; 5. Patrick C. Sweeney ; 6, Charles Browne ; 7, Bernard Finegan ; 8, Brendan C. Russell; 9, John J. Walsh. Passed.—1, Richard G. Walsh ; 2, Patrick J. Connellan and Cathal R. Macalester, equal; 4, John R. McC. Blakeney; 5. Michael J. Maguire ; 6, Shelagh M. A. Tarrant; 7, Henry L. Cosgrove ; 8, James J. O'Hanrahan ; 9, Mary Neilan; 10, Michael E. FitzGerald; 11, Michael J. Kiernan. The remaining candidates were postponed. Twenty-nine candidates attended : twenty passed ; nine were postponed. At the Final Examination held on 2nd and 3rd October, the following passed the exam ination, and their names are arranged in order of merit :— 1. Louis W.Webb. 2. Michael L. Carroll. 3. James C. Fagan. 4. Joseph C. Guihan. 5. Anthony A. F. Tatlow. 6. Michael Vignoles. 7. Patrick Cusack \ al Thomas O'Brien J H 9. Edgar J. Ryan. 10. Clohra MacBride, B.A., N.U.I. 11. Michael White. 12. Henry J. Downing. 13. Thomas E. O'Donnell. 14. Patrick J. Murphy, B.A., N.U.I. 15. William Leahy. 16. Thomas A. O'Donoghue. 17. Diarmuid P. J. Murtagh. 18. James Connellan. The remaining candidates were postponed. Twenty-six candidates attended : eighteen passed ; eight were postponed. SCHOLARSHIPS, 1928. The Overend Final Examination Scholar ship was awarded to Patrick E. Gibbons. The Findlater Scholarship was awarded to Desmond Counahan. ALL communications connected with THE GAZETTE (other than advertisements) should be addressed to the Secretary of the Society, 45 Kildare Street, Dublin, 0.17.

return of income received on behalf of clients is a very real one. The ' Solicitors' Journal' says :— " ' We have previously drawn attention to this requirement by the revenue authorities, and, for some months following our remarks, an appreciable slackening on the part of inspectors in this connection was reported to us. We understand, however, that, heartened by the decision in Attorney- General v. National Provincial Bank, Ltd., the officials are now pressing for returns as energetically as before. There can be little doubt that Section 103 of the Income Tax Act, 1918, does give the revenue authorities power to call for such returns, and it is unlikely that the Board will be persuaded to forgo these powers. Nothing short of a. change in the law, therefore, can alter the unenviable position in which practitioners are placed by the provisions of this Section. On the one hand, they are required by all legal and moral standards of conduct and etiquette to maintain the strictest secrecy with regard to the affairs of their clients. On the other hand, the law requires that they should divulge to officials the informa tion they regard with such confidential respect. The facts of the situation must be made known in order that Parliament may make the necessary amendments in the law, for such a state of affairs must not be allowed to continue.' " The case for a reconsideration of Section 103 seems clear." EXAMINATION RESULTS. At the Preliminary Examination held on 8th and 9th October, the following passed the examination, and their names are arranged in order of merit :— 1. Patrick D. Jordan. 2. Joseph L. Reilly. 3. Bernard P. Manning. 4. Frederick Rankin. 5. Joseph S. O'Leary. 6. Thomas J. Guihan. Lewis D. Field passed the modified Pre liminary Examination, for which he had liberty to present himself. Seven candidates attended ; seven passed. At the Intermediate Examination held on 5th October, the following passed the examination :—