The Gazette 1955-58

towards retirement or old age than employees in state-controlled concerns or private industry. When one comes to consider the position of professional men such as accountants and solicitors whose activities result in the creation of no substantial assets but merely in the intangible asset known a professional goodwill, the discrepancy is still more apparent. Contributions by both employer and employees to approved superannuation schemes are exempt from tax where pensions are provided for employed workers but there is no tax remission or exemption in the case of contributions by self- employed persons towards schemes to provide for themselves in old age. The Council therefore, approached the representative bodies of other professions, who gave their support and we intend to submit a case to the appropriate authorities in favour of tax remission on contributions by self- employed professional men towards retirement benefit schemes. It is of interest to see that the Chancellor of the Exchequer in England has recently granted concessions on the lines indicated. I am sorry to see that the Minister for Finance has been unable to make a similar concession in this country. I hope to be able to make a further report on this matter at the next half-yearly meeting, and we hope in making such representations to point out that professional men, such as solicitors and accoun tants, are in the course of their work in connection with Income Tax, Estate Duty and Stamp Duties, in effect, the great unpaid Collectors of Taxes and so are entitled to special consideration from the Minister for Finance. And when I refer to the Minister for Finance—and I speak in the shadow of his budget speech—I must say that we welcome the abolition of the 25 per cent, tax on certain purchases by non-Nationals. This tax has served its purpose and its removal will be of undoubted benefit. I am sorry, however, that he has not been able to reduce the high rates of Stamp Duty on ordinary transfers of property and to follow the example of the Chancellor of the Exchequer in England. The Stamp Duty on a purchase of £3,500 in England is £17 los. The Stamp Duty on a similar purchase in this country is £105. The Chancellor in giving his reasons for the reduction said and I quote " There is no better stimulue to saving than house ownership and I believe that many more people will commit themselves to it if the initial costs are reduced." Let us hope that the Minister will follow this excellent example in the near future. Workmen's Compensation Commission. Mr. Patrick F. O'Reilly, a member of the Council of the Society, was appointed by the Government

as a member of the Workmen's Compensation Commission which was set up to examine the existing Workmen's Compensation code and to report whether any change is necessary or desirable, particularly the question of replacing the present system by a scheme of national insurance. This is obviously of vital interest to the solicitors' profession as well as the public and the business community. The government asked the Society to submit a memorandum of evidence and a circular has been sent to all the Bar Associations asking for their views. Sub-Committee of the Council with members of the Society not on the Council but having special experience of this matter has been set up and a memorandum will be prepared for submission to the Government in due course. I do not propose to comment further except to say that any proposition to transfer from the Courts to the administrative machine a jurisdiction which has been satisfactorily operated for over 50 years, ana which has unequalled facilities for determining questions of fact, should not be adopted without the most serious consideration. Labourers' Acts. We have made representations to the Minister for Local Government on the subject of the inade quacy of the scales of costs allowed in connection with improvement schemes and at a meeting of the Department in July last we reached agreement with the officials on proposed new scales. The reform was not overdue as the initial representations were made in 1948. The Order has been held up on questions of drafting but we hope that it will not be delayed very much longer. In the meantime it will interest members to know that we hope that the Order when operative will take effect as from ist October, 1955. Land Commission. The Council have been in correspondence with the Land Commission about the unsatisfactory scales of costs in connection with proceedings for the resumption or acquisition of tenanted land. A deputation was received by the Land Commission, consisting of members of the Council with special knowledge of this matter, and we put forward the submission tnat justice requires that where land or otner property is compulsorily acquired by tne State, the dispossessed owner should receive full indemnity not alone in regard to the price or com pensation paid but in regard to his costs and expenses in connection with the acquisition. Yet the costs payable under the present scales—particularly in resumption cases—are only comparable with the District Court Scale, and the unfortunate owner