The Gazette 1944-46

able in respect of the lands on the death of the registered owner had been duly paid ; and that the purchaser should not require evidence of payment of Schedule A Income Tax on the lands. The Council declined to express any opinion on the construction of the contract as a matter of law, but expressed the opinion that as a matter of fair dealing between the vendor and purchaser and professional usage between their respective solicitors :— 1. The vendor should agree to hand over the office certified copy of the Land Registry folio if it comprised only the lands the subject of the contract. 2. The vendor should furnish to the purchaser evidence to prove the discharge of all duties payable on the death of any person appear ing on the title, who died within twelve years prior to the date of the contract. 3. The vendor should furnish, free of expense to the purchaser, a certificate of discharge of Income Tax under Section 6 of the Fin ance Act, 1928. CURRENT TOPICS. Costs for Documents drawn by Counsel. SEVERAL important cases on points affecting solicitors' costs have recently been decided by the Courts, in both cases to the advantage of the profession. In the first case entitled In re King and Co. but not yet reported, the solicitor acting for the promoters of a limited liability company had received instructions to prepare the memorandum and articles of association of the intended company. He had consulted Counsel in connection with the matter, and having learned that Counsel would prefer to prepare his own draft of the articles and memorandum rather than revise and amend a draft submitted by the solicitor, he had merely sent Counsel the instructions to prepare the drafts with copies of the necessary documents. Counsel, with the aid of the instructions and documents, sent to him had prepared the complete articles and memoran dum of association and in due course the company was incorporated. On the taxation of the solicitor and client costs in connection with the formation of the company the solicitors nominated to oppose the bill raised an objection to the allowance of a substantial fee claimed in the bill for drawing the memorandum and articles of association. On being asked by the Taxing Master, the solicitor who had acted for the company admitted that he had not drafted the document himself and had 58

complaints received from the Tipperary Bar Association that the Department of Defence had, in a number of cases, approached clients of solici tors and negotiated settlements in cases where the solicitor had been in touch with the Department in connection with claims for compensation in respect of property occupied by the Defence Forces. The Department had stated in correspond ence that it was not the normal practice of the Department to approach clients directly where solicitors had been in touch with the Department on their behalf. It was admitted that in a number of cases the clients had been so approached after solicitors had written to the Department on their behalf. Having considered the correspondence, the Council was of opinion that the reasons given for the action of officials of the Department in approaching the clients in the particular cases mentioned were unsatisfactory, and the Secretary was directed to write to the Department express ing the views of the Council, and their opinion that in no case where a solicitor is employed should Government officials approach clients, otherwise than through their solicitors, and their hope that the Minister would see his way to issue a direction to this effect. Seanad Electoral (Panel Members) (Bye-Election) Act, 1940. THE Secretary reported that he had received a letter from the Seanad Returning Officer request ing information as to whether there was any change in the representatives of the Council on the nominating Committee for the Cultural and Educational Panel in pursuance of the Seanad Electoral (Panel Members) (Bye Election) Act, 1940. The functions of the nominating committee are to prepare lists of nominees for Bye-elections to Seanad Eireann in the event of casual vacancies, from which the Taoiseach selects the persons to fill such vacancies pursuant to Section 17 of the Act. The Secretary was directed to inform the Seanad Returning Officer that the Society's representatives on the nominating committee are Messrs. C. G. Stapleton, H. P. Mayne and T. G. Quirke. Decision of Council. THE Council considered a question submitted for its opinion by two firms of solicitors, arising out of conditions of sale which contained a clause stating that no document other than a plain copy of a grant of administration of a deceased registered owner and a plain copy of the folio of the lands would be given to the purchaser; that the pur chaser should assume that all death duties pay­