The Gazette 1955-58

(3) Suggestions for improving the present method of assessment and collection of income tax. Suggestions should be sent to the Secretary. DINNER DANCE FORMS of application for tickets are issued with this number of the Gazette. The dance will be held in the Shelbourne Hotel, Dublin on Thursday 2ist November, the date of the Ordinary General Meeting. Tickets will cost one guinea each. LIST OF NEW MEMBERS FROM 1st AUGUST, 1956, TO 31st JULY, 1957 PATRICK J. BRENNAN, Claremorris, Co. Mayo. JOHN F. BUCKLEY, 68 Middle Abbey Street, Dublin. PATRICK J. CAROLAN, Kingscourt, Co. Cavan. FINTAN P. CLANCY, 3/5 Suffolk Street, Dublin. COMMANDANT ARTHUR G. CULLEN, BALFEDOCK House, Curragh, Co. Kildare. FRANCIS A. FITZPATRICK, i College Square North, Belfast. COMMANDANT MICHAEL N. GILL, Southern Com mand H.Q., Collins Barracks, Cork. MICHAEL C. HALPENNY, 96 Upper Georges Street, Dun Laoghaire. BRENDA HALPIN, 18 Hume Street, Dublin. GORDON A. HENDERSON, 18 Lr. Baggot Street, Dublin. SEAN KELLY, 35 Parliament Street, Kilkenny. RICHARD D. KENNEDY, Nelson Street, Tipperary. RICHARD KNIGHT, 11 Lr. Ormond Quay, Dublin. EDWARD A. G. LANE, n St. Stephen's Green, Dublin. MATHEW J. LARDNER, 4 Gladstone St., Waterford. MICHAEL J. LUCAS, 25 Westmorland Street, Dublin. BRENDAN J. LYNCH, Carrick-on-Shannon, Co., Leitrim. CHARLES R. M. MEREDITH, 32 Molesworth Street, Dublin. WILLIAM B. MONTGOMERY, 29 Wicklow Street, Dublin. MICHAEL MORAN, Castlebar, Co. Mayo. DONOUGH B. McDoNOUGH, Dundalk, Co. Louth. COMMANDANT THOMAS M. MCMAHON, Custume Barracks, Athlone, Co. Westmeath. HUGH B. NAUGHTON, Galway. CARMEL O'CONNELL, i Clare Street, Dublin. NICHOLAS O'KEEFFE, Cobh, Co. Cork. SEAN O'MAHONY, 23 South Mall, Cork. MAURICE PHELAN, 3/5 Suffolk Street, Dublin. PHILIP P. REILLY, 30 Lr. Baggot Street, Dublin. EDWARD J. RYAN, Thurles, Co. Tipperary. MICHAEL A. STAINES, 2 Inns Quay, Dublin. PATRICK L. TRACEY, City Hall, Cork Hill, Dublin.

landlord. No solicitor was engaged either for the landlord or the tenant. No fee was charged other than the usual house agent's commission on the letting. By direction of the Council a letter was written to the house agent referring him to the provisions of Section 58 of the Solicitors Act, 1954 and the decided cases in which it was held that the receipt of house agent's commission is fee or reward within the meaning of the section even although no specific sum for costs is appropriated to the letting agreement. No reply or acknowledgment was received from the house agent and proceedings were instituted on behalf of the Society. Before the case came on for hearing the defendant gave an undertaking not to repeat the offence and paid the Society's costs. On these terms the case was struck out. A letter has since been sent by the Society to the Irish Auctioneers and Estate Agents Association notifying them of the facts of the case and asking them to co-operate in putting an end to such practices. In the letter to the Association it was pointed out that the preparation of a contract for sale of property by a house agent who receives commission on the sale is equally a breach of the section. Members are asked to report to the Society any cases of infringement by unqualified persons of the provisions of part 6 of the Solicitors Act, 1954- COMMISSION ON INCOME TAXATION THE Commission was set up by the Government on 18th February, 1957 and its terms of reference are as follows :— To inquire generally into the present system of taxation of profits and income, its scope and structure, including the provisions for collection and the prevention of evasion ; its effects on the national economy and the equity of its incidence; to recommend such amendments of the law as appear desirable and practicable; and if it is considered that the taxation of profits and income should be terminated or modified in any manner involving loss of revenue to recommend alternative means of raising equivalent revenue. The Council intend to submit a memorandum of evidence. The views of members are wanted on the following matters. (i) Proposals to substitute an alternative system of taxation for the present income tax. (i) Any respects in which the present method of assessment and collection of the present income tax has an unfair incidence on (a) particular classes of taxpayers or (b) solicitors.