The Gazette 1936-40

15

The Gazette of the Incorporated Law Society of Ireland.

JULY, 1936]

profits duty is or may be charged or charge– able, or having a power of sale over any such trade or business may apply to the Revenue Commissioners for such certificate as is hereinafter mentioned, and, if the Revenue Commissioners are satisfied that such person has agreed to sell such trade or business but has not completed such sale or that such person bona fide intends as soon as con– veniently may be to sell such trade or business and the Revenue Commissioners are also satisfied that the facts in relation to the charge and payment of excess profits duty in respect of such trade or business for every accounting period justify them in so doing, the Revenue Commissioners shall issue to such person a certificate signed by an officer of the Revenue Commissioners duly authorised in that behalf by them, certifying either (as the case may require) that no excess profits duty is chargeable in respect of such trade or business or that all excess profits duty chargeable in respect of such trade or business has been paid. (2) A certificate issued under this section shall discharge any purchaser for valuable consideration in money or money's worth of the trade or business to which such certificate relates from the person to whom such certificate was issued and all persons deriving title to such trade or business from or through such purchaser from all claims for excess profits duty in respect of such trade or business, and shall (save in case of fraud by the person to whom such certificate was issued or failure by him to disclose material facts) also discharge such person and all persons deriving title to such trade or business from or through him otherwise than for valuable consideration in money or money's worth from (as the case may be) all claims or any further claim for excess profits duty in respect of such trade or business. LAND REGISTRY. The Council has been requested to draw the attention of Solicitors, when lodging in the Land Registry documents for registration accompanied by a land certificate, to the importance of stating in writing that the certificate is to be returned to a named Solicitor, as Solicitor for the registered owner, or depositee, as the case may be.

NEW MEMBERS. The following have joined the Society : Francis Connolly,

4 Chancery Place,

Dublin.

102 Grafton Street,

d'Arcy,

Bernard

Dublin. Donal J. Delany, 33 Bachelor's Walk, Dublin. Dermot V. Fitzgerald, 63 Lr. George's Street, Dun Laoghaire. Raymond A. French, 32 Nassau Street, " Dublin. John W. Gentleman, 15 Molesworth Street, Dublin. Raymond G. Kenny, 24 Eustace Street, Dublin. Joseph S. Martin, 128 Lr. Baggot Street, Dublin. APPOINTMENTS. Mr. John J. V/alsh has been appointed State Solicitor for County Clare. Mr. James M. Scales has been appointed Solicitor to the Hibernian Bank, College Green, Dublin. Mr. Patrick J. Kiely has been appointed Solicitor to the Agricultural Credits Corpora– tion, Ltd., 2 Merrion Square, Dublin. Mr. James P. Kennedy, Solicitor, has been appointed a Taxing Master. - Mr. Joseph F. Shields, Solicitor, has been appointed a temporary Examiner of Title in the Irish Land Commission. Mr. Frederick J. Mangan, Solicitor, has been appointed a temporary Examiner of Title in the Irish Land Commission. Mr. Joseph S. Martin, Solicitor, has been appointed legal assistant in the office of the Commissioners of Charitable Donations and Bequests. EXCESS PROFIT DUTY. On the suggestion of a member of the Council attention is drawn to Section 38 of the Finance Act, 1933. (whether beneficially or in a fiduciary capacity) a trade or business in respect of which excess The Section reads as follows : 38. (1) Any person owning