The Gazette 1955-58

upon all purchases of lands by aliens. Under Section 13 (4) of the 1947 Act, in order to claim exemption from this rate of stamp duty it was necessary to certify that the purchaser was either an Irish citizen or a person ordinarily resident in the State or a body corporate satisfying certain conditions. Under the Bill as introduced the following alternative certificate may, in appropriate cases, be included in the instrument by the transferee or assignee. (a) that the property being conveyed or trans ferred is property which is being acquired for private residential purposes and does not include land exceeding five acres in extent or (b) that the property being conveyed or trans ferred is property which is being acquired exclusively for the purposes of an industry other than agriculture. If such a certificate is given the purchaser will only have to pay the ordinary rate of stamp duty on a conveyance or transfer although he is not a citizen. There are similar provisions with respect to leases (Section 31). Section 26 of the Finance Act 1949 (which provides that certain dispositions by way of mortgage shall attract the 25 per cent, duty) will not apply to conveyances of property within (a) and (b) above. Sections 24 and 25 of the Finance Act, 1949 increased the rates of stamp duty on fines in leases and by Section 16 of the Finance Act, 1956 certain leases under the Housing of the Working Classes Acts were exempted from the increased duty provided that the instrument affected contained a certificate in the form prescribed by Section 24 of the Finance Act, 1949, or that the Revenue Commissioners were satisfied that such a certificate might properly have been given. These certificates will be no longer required in the case of such a lease which contains a certificate to the same effect as (a) and (b) above. PRESENTATION OF CERTIFICATES. ON 3ist May the President at a ceremony in t'le Society's Library presented certificates to the following solicitors :— Owen Binchy (Jnr.), Gortskagh, Charleville, Co. Cork; William W. Blood-Smyth, 29, Lr. Gardiner Street, Dublin ; John F. Buckley, B.A., LL.B., 25, Maxwell Rd., Rathgar, Dublin (znd Place Special Certificate March Final) ; Gerald Bernard

Coulter, 2 Glenn Terrace, Glasthule, Co. Dublin ; Matthew P. Drum, 4 Lavarna Grove, Terenure, Dublin; Edward J. DufFy, Virginia, Co. Cavan ; John C. Farrell, Longford (isf Place March Final, Silver Medal); Michael G. Fogarty, Newbridge Rd., Naas, Co. Kildare; Michael J. Gleeson, 36 Trim- leston Gardens, Bootertown, Dublin; Patrick A. Glynn, i The Crescent, Limerick; Daphne M. Gordon, 32 Sundrive Rd., Kimmage, Dublin (Special Certificate September Final) ; Brenda Mary Halpin, i Fitzwilliam Square East, Dublin ; Dermot Hegarty, 2 Killeen Terrace, Malahide, Co. Dublin ; Patrick B. Kelly, West End, Mallow, Co. Cork; Mary Margaret Murray, B.A., 176 Merrion Rd., Ballsbridge, Dublin; Robert W. McGonagle, Church Road, Swords, Co. Dublin ; William Thomas Nicholl, 65 Highfield Park, Dundrum Rd., Dublin ; Michael A. Noonan, St. Kyran's, Rathkeale, Co. Limerick; Albert O'Dea, Vesington, Dunboyne, Co. Meath ; James B. O'Leary, B.A., Ballyfarna, Claremorris, Co. Mayo; Gerard O'Malley, 18 Waterloo Road, Dublin; James J. O'Sullivan, Portarlington, Co. Laois ; Mairead F. Ruttledge, Ardagh Park, Newtownpark Avenue, Blackrock, Co. Dublin; John P. Clifford, Cahirciveen, Co. Kerry. REGISTRATION OF TITLE ACTS, 1891 and 1942 Issue of Duplicate Land Certificate APPLICATIONS have been received from the registered owners mentioned in the Schedule annexed hereto for the issue of Certificates of Title in substitution for the original Certificates issued in respect of the lands specified in the said Schedule, which original Certificates, it is alleged, have been lost or in advertently destroyed. A duplicate Certificate will be issued in each case, except a case in respect of which notification is received in this Registry within 28 days from the publication of this notice, that the Certificate of Title is still in existence, and in the custody of some person other than the registered owner. Any such notification should state the grounds on which such Certificate is being held. Dated the 28th day of June, 1956. JOSEPH O'BYRNE, Registrar of Titles.

Central Office, Land Registry, Chancery Street, Dublin.

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