The Gazette 1944-46

has to carry a heavy burden of official duties in the capacity of Registrar Taxing Master and Examiner to the Court. It is understood that a bill dealing with the matter is under examination by the Government. It will be awaited with interest by the profession. The Council recently passed a resolution advocating the discontinuance of the system of amalgamation of the two offices estab-- lished by the Court Officers Act, 1926. A copy of the resolution was sent to the Department of Justice. Certificates of Discharge from Death Duties. SECTION 11 (1) of the Finance Act, 1894, enacts that the Revenue Commissioners on being satis fied that full estate duty has been or will be paid in respect of an estate or any part thereof may give a certificate to that effect, which certificate shall discharge from any further claim for estate duty the property shown by the certificate to form the estate, or part thereof, as the case may be. This certificate is, however, expressed to relate only to estate duty. The Revenue Commissioners hold the view that this certificate applies only to the case of payment of duty on property which does not pass to the Executor as such, and that it does not apply to the case of an Executor paying duty on the free personal estate, including leaseholds. Furthermore, while the certificate is expressed to discharge the property from duty it does not give a personal discharge to the accounting party. Section 11 (2) enables the Revenue Commissioners to determine the rate of estate duty and to issue a certificate which will discharge both the property and the party accounting for the duty, but such a certificate does not extend to succession or legacy duty. Certificate No. 149, which is issued by the Revenue Commissioners to the effect that on the facts disclosed there is no outstanding charge for death duties, including legacy and succession duty, does not appear to be issued in pursuance of Section 11 of the Finance Act, 1894, and is, in fact, a non-statutory certificate. The following state ment in regard to this certificate appears at page 204 of "A Treatise on the Registration of Owner ship of land in Ireland." by Mr. W. E. Glover, the last Registrar of Titles : "The form of certificate issued by the Commissioners to the effect that on the facts disclosed to them they have no claim for duty is not a certificate that complies with Section 11 of the Finance Act; and having regard to the express terms of sub-section 3 of that Section it is difficult to understand why or on what grounds a qualified certificate is issued. Such a certificate at. 21

While, in the opinion of the Council, the position as between lessor and lessee, in the absence of agreement to the contrary, is as stated above, the lessee can usually save expense by allowing the lessor's solicitor to register the lease, as he will thereby avoid having to pay, in addition to his own solicitor's costs of registering the lease, the costs of the lessors' solicitor of approving of the memorial and having it executed by the lessor. EXAMINER'S OFFICE, HIGH COURT. WITH a view to saving the time spent by solicitors in waiting to obtain adjournments in the Examin er's OHic ethc Council have asked the Examiner to take applications for adjournments as the first item in the list each morning. The Examiner has kindly agreed to this suggestion. Solicitors who wish to obtain adjournments of cases listed i:i the Examiner's Office should attend at the commence ment of the list to make the necessary applications. IK the eighteen years which have elapsed since the passing of the Court Officers Act, 1926, the public has had an opportunity of observing the results of the amalgamation of the office of under-Sheriff with that of County Registrar, in areas where the former office became extinct under the Act, on the death of the holder. The change made by the 1926 Act was part of the progressive system of centralising administration in the interests of economy and efficiency which has characterised government policy since the establishment of Saorstat fiireann. It is probable that under no system which man can devise would the adminis tration of the under-Sheriff s duties, whether by the State or by a specially appointed official, give general satisfaction. Complaints from judgment creditors and debtors alike are bound to be heard as to both the severity and the laxity of whatever system is in force. The County Registrars by reason of their legal qualifications and the respons ibility attached to their position have, no doubt, excellent personal qualifications and it is under stood that the official view is that, in general, the amalgamation of the two offices where it has taken place has been justified on the grounds of efficiency, impartiality and economy. There is no doubt, how ever, that the system introduced by the Court Offi cers Act, 1926, while possibly workable in a few country districts is far from ideal in the larger centres of population where the County Registrar CURRENT TOPICS. Under-Sheriff and County Registrar.