The Gazette 1955-58

scale provides for a commission charge running from 6J% to y£% on the gross amount of a bill of costs as certified or agreed, including disbursements. The Council informed the Association that they could not accept or discuss this or any scale of charges which includes commission on disbursements in a bill of costs. A typical bill of costs in a High Court action would contain professional charges £200 and disbursements £200, totalling £400. The costs- drawer's commission on the suggested scale would amount to £25. Additional charges are made for scrivenery and taxation. It is well known that a solicitor's overhead expenses (rent, rates, wages, etc.), absorb about 50% of profit costs, so that in this typical case the net profit to the solicitor would be £100. Costs drawing commission at 6J% on the gross amount of the bill would therefore absorb 25% of the solicitor's net profit as assessable for income tax. It is or should be the normal practice to supply the costs drawer with a list of disbursements taken from the ledger and a list of the fees paid to or claimed by counsel and witnesses. The fixing or agreement of these fees is a matter for the solicitor, but he has no pecuniary or other interest in the amounts allowed by the taxing master. There can be no justification for the principle now sought to be established of charging fees to the solicitor on other persons' remuneration. INSTRUCTIONS FOR STATEMENT OF CLAIM. Fees of Experts. IN an action which arose out of a building contract, the plaintiff sued for damages for breach of the contract. The plaintiff engaged the services of an architect, a quantity surveyor, an engineer and a valuer, the total of whose fees came to £109 95. 3d. The architect made an inspection of and report on the premises the subject matter of the contract prior to the issuance of the writ and the statement of claim was based largely upon the report of the architect and the reports of the other experts mentioned. The defendant lodged a sum of money with the defence and filed a counter-claim which is not material to the costs question ultimately involved. The plaintiff took up the sum of money so lodged in satisfaction of his claim and lodged for taxation in the usual way his bill of costs against the defendant. On the bill coming before him for taxation the Taxing Master disallowed the experts, fees on the grounds that these fees were special damages and might not be recovered by the plaintiff against the defendant as costs of the action.

Enforcement of Court Orders Acts is being prepared by a sub-committee for approval and submission to the Law Society. The Minister for Justice has found unacceptable proposals put forward by the Association for the reorganisation of Dublin Metropolitan and County District Courts. The matter is being further studied by the relevant sub-committee. The Minister has made arrangements for additional sittings at Kilmainham District Court and the Association will continue to watch develop ments there in the hope that arrears of work will be overtaken and current work currently disposed of. Further suggestions were received from members for inclusion in the Draft Letting Agreement and it is hoped to establish a final Draft during the present month. A Special Sub-Committee with the assis tance of two ordinary members, Messrs. P. C. Moore and C. J. Gore Grimes, who had appeared before the Commission gave special consideration to the Landlord and Tenant (Reversionary Leases) Bill, 1956, and submitted certain suggestions for its improvement to the Minister for Justice and the Parliamentary Select Committee. The method of taking depositions in the District Court is being considered by a Sub-Committee of experienced practitioners with the favour of the Minister for Justice and it is hoped to submit detailed suggestions for improvement and modernisation.. The next meeting of the Council was fixed for the 6th of February, 1957. STAMP DUTY. FINANCE ACT, 1956. SECTION 30. MEMBERS of the Society have reported a case of considerable importance on the question of stamp duty. Their client who was not an Irish citizen bought a large farm with a substantial residence in circumstances under which the 25 per cent, stamp duty would be attracted. They took two con veyances of property, one comprising the residence and less than five acres of land surrounding it, the second being a transfer of the remainder of the land. The first transfer was stamped with 3 per cent, duty and the other at 25 per cent. The full facts were laid before the Revenue Commissioners who agreed to this procedure. The facts were also laid before the Land Registry who stated they did not anticipate any technical difficulties. Separate auctioneer's valuations were lodged with the adjudication branch for the purpose of stamp duty. COSTS DRAWING CHARGES. THE Legal Costs Accountants Association, a body recently formed in Dublin, submitted a proposed scale of charges to the Council, The suggested