The Gazette 1952-1955

that the claim o f the Irish Revenue Commissioners is unsustainable but the Revenue Commissioners will not waive their claim to succession duty on the ground that it will not become a live issue until the death o f the life tenant. This means that funds must be set aside to meet a claim which may not arise for a considerable time. There is no method in this country o f bringing the matter before the Court until after the death o f the life tenant although there is such a procedure in England. It was decided that representations should be made to the Minister for Finance asking him to introduce legislation which would enable executors or trustees to have disputed questions determined by the Court without waiting until after the death o f a life tenant. Labourers’ Acts Costs. M embers enquired whether in the opinion of the Council the costs should be taxed by the Taxing Master or by the special taxing officer under the Labourers Acts where an owner gives a site volun­ tarily for the erection o f houses and the owner’s solicitor deduces title to the local authority. It was decided that members should be informed that in the opinion o f the Council if the matter arises under the Labourers’ Acts the taxation of the costs is a matter for the special taxing officer under those Acts but that as the question is one of law it can be decided finally only by the taxing officers or by a Court. COSTS OF ACQUISITIONS BY THE STATE LOCAL AUTHORITIES AND PUBLIC BODIES T he attention o f members is drawn to the fact that following the rescission of rule 1 1 , Part i, Schedule i, S.R.G.O. 1884, the costs o f the owner o f land acquired either voluntarily or compulsorily by a public body will be chargeable on the commission scak basis and not by detailed charges unless the solicitor before undertaking any business notifies the client by writing, signed by the solicitor, that the remuneration shall be charged under the old system as altered by schedule 2, S.R.G.O. 1884, as amended. I f such notice is given to the client before undertaking any business the acquiring authority will be bound by it. Under the terms o f paragraph 6, S.R.G.O. 1884 (1954 Calendar and Law Directory , page 421) notice must be communicated to the client and notice to the acquiring authority alone will not be sufficient. In cases in which the price paid is small it may be to the advantage o f the solicitor acting for the owner to charge in detail for the work done rather than on the commission scale basis.

(Re Allen 1886-34 Ch. D. 433. re Bridwell Hospital and Metropolitan Board of Works 1887-57 L.T. 15 5). EXAMINATIONS, 1955 . T he following are the dates o f the Society’s Examina­ tions in 1955—Preliminary Examination—April 4th and 5th, and September 6th and 7th. Intermediate Examination—May 9th and 10th, and September 5th and 6th. Final Examination—April 4th, 5th and 6th, and September 5th, 6th and 7th. First and Second Irish Examinations—July 1st and 2nd, and September 23rd and 24th. Notice for each o f these examinations must be given not later than three weeks before the date o f the examination.. DEGREE OF LL.B. T he following new regulation has been substituted for Regulation 19 o f the Education Regulations— An apprentice who prior to or after entering into indentures of apprenticeship has obtained a certificate that he has passed an examination for the degree o f Bachelor o f Laws or for a degree which in the opinion o f the Council is equivalent thereto at any o f the Universities in Ireland, England, Scotland or Wales, shall not be required to pass an Intermediate Examination. The Council have not so far recognised any other degree as equivalent to the LL.B . degree for the purposes of the regulation. DECISIONS OF PROFESSIONAL INTEREST. Appeal—Judge withoutjury—Perception and evaluation of facts. Principles onwhich appellate court acts. The Flouse o f Lords held, affirming the Court of Appeal which had reversed a finding o f fact of Lloyd Jacob J. on the question of the infringement o f a patent, that an appellate court, on an appeal from a case tried before a judge alone, should not lightly differ from a finding o f the trial judge on a question o f fact, but a distinction in this respect must be drawn between the perception o f facts and the evaluation of facts. Where there is no question o f the credibility o f witnesses, but the sole question is the proper inference to be drawn from specific facts, an appellate court is in as good a position to evaluate the evidence as the trial judge, and should form its own independent opinion, though it will give weight to the opinion o f the trial judge. Per Lord Morton—“ My Lords, counsel for the appellant pointed out that the existence or non­ existence o f an inventive step is a question o f fact decided in favour of the appellant by the trial judge,

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