The Gazette 1946-49

solicitors the P.D. form and asking them to have the stamp impressed should be discontinued. It was pointed out, that whereas obtaining the P.D. stamp was formerly a simple operation, it has now become more complicated by reason of the require ments of the Finance (No. 2) Act, 1947, and it was suggested by the Bar Association that the vendor's solicitor should himself have the P.D. stamp im pressed before handing over the deed to the pur chaser's solicitor. In the view of the Council of the Society it is not part of the duty of the purchaser's solicitor to have this stamp impressed. The vendor's solicitor receives payment for it and he is not entitled, as of right, to ask the purchaser's solicitor to act as his unpaid agent in this matter. It is open to individual solicitors to make their own arrangements about the P.D. stamp on grounds of convenience, but a solicitor acting for a purchaser who requires the stamp to be impressed before the deed is handed over cannot be said to be acting either illegally or discourteously. As this matter was raised by the Dublin Bar Association, and not by any of the provincial associations, the above note is to be taken as applicable only to practice in the city of Dublin. PROFESSIONAL ITEMS House-agents' commission THERE have been two decided cases in England recently on the much litigated question of the interpretation of agency contracts between vendors of property and house-agents, giving rise to claims for commission against the owners of property. It was laid down in Luxor (Eastbourne) Ltd. v. Cooper (1941 A.C. 108) and Jones v. Lowe (61 T.L.R. 53) that in such agency contracts the word " purchaser " bears a more restricted meaning than that usually assigned to it. A contract drawn by an agent binding the owner of property to pay a commission " in the event of my introducing a purchaser" was held to mean a purchaser who actually signed a binding contract, and where the negotiations went off owing to the action of the vendor, although the purchaser was willing to proceed at the stipulated price, no commission was payable. In the recent case of Bennett and Partners v. Millett (1948 2 All. E.R. 929) a different form of words was used. The house-agents wrote to the defendant: " We confirm that in the event of our introducing a purchaser who is able and willing to complete the transaction our commission will be in accordance with the recognised scale," and the Court held that this letter constituted the agency contract. The agents introduced a prospective purchaser at the stipulated price who at all times was

Condition of Country Courthouses THE following resolution was passed, and the Secretary was directed to send a copy thereof to the appropriate Government departments. " That in the opinion of the Council of the Incorporated Law Society of Ireland the appro priate Ministers of State should be asked to intro duce legislation to provide that:— (a) The provision and maintenance of Court houses should be the duty of the Com missioners of Public Works, and be a national charge under the direction of the Department of Justice. (b) That the present District Court areas should be revised, and enlarged with a view to reducing the number of Courthouses re quired in local areas." Petrol for Solicitors THE Secretary reported that he had received a letter from the Department of Industry and Commerce stating that additional allowances of petrol would be granted to solicitors following representations made by the Society. A note of the additional allowances is printed below. Less than 10 H.P. ... 30 gallons per month (including basic) io H.P. and less than ... 36 „ „ „ 16 H.P. 16 H.P. and upwards ... 50 „ „ „ Petrol licences for the increased allowances will be issued to solicitors on application to the Depart ment of Industry and Commerce, Petrol Section, Griffith Barracks, Dublin, giving the make, reg istration number and horsepower of the car. STAMP DUTY ON LEASES IN the case of John Frederick O'Sullivan appellant, Revenue Commissioners respondents (not yet reported), Mr. Justice Martin Maguire held that the increased stamp duty of 5 per cent, for nationals and 25 per cent, for non-nationals imposed by Section 13 of the Finance (No. 2) Act, 1947, does not apply to property which is disposed of by means of a lease at a rent and also a fine. Property so leased will be subject to a duty of only i per cent, (or io/-% in cases where the appropriate certificate is given), on the fine in addition to the stamp duty on the rent, whether or not the lessee is a citizen of Ireland. PARTICULARS DELIVERED REPRESENTATIONS were received from the Dublin Solicitors' Bar Association that the practice of vendors' solicitors of handing over to the purchasers'