The Gazette 1958-61

who operates a single stamping press, is available for the actual stamping of the documents. In reply to a question on the 23rd March last, I explained that the limited accommodation available on the present site of the Stamping Office does not allow of any extension of the existing facilities, and that delays occur when large numbers of callers present themselves at the same time. Better provision for personal callers is being made in the plans now under consideration for the building of new premises for the Stamping Office. In the meantime, the Revenue Commissioners are taking all possible steps to reduce delays to a minimum. Assistance is being provided for the Stamper so as to enable him to deal more quickly with the documents presented to him, and assistance will also be provided for the Marking Officers if it should become necessary. It is hoped that these measures will result in a substantial improvement, but the position will, in any event, be kept under constant review. (Ddil Debates, \-jth May, 1960) FINANCE BILL 1960 The attention ofmembers is directed to the follow ing sections in the bill as introduced. Section 9 empowers the Revenue Commissioners to obtain information about payments made by traders and others in respect of services rendered bj "persons not employed by them. The Council are considering this section in order to see whether any representa tions are necessary with a view to protecting the privileges of solicitors and the secrecy of professional communications in respect of business transacted for clients. Section 23 and the second schedule to the Act raised the exemption limit for the purposes of estate duty from £2,000 to £5,000. Section 24 raises the corresponding exemption limit for legacy and succession duties from £2,000 to £5,000. Section 25 relates to relief from Estate Duty in a case of securities brought within the ambit of section 7 of the Finance Act, 1932, by section 5 of the Bill. In such cases relief from Estate Duty will operate in respect of debts occurring after the passing of the Bill. Section 36 deals with the stamp duty on copy documents issued by District Probate Registries. It will simplify arrangements for paying the duty by permitting the use of adhesive stamps instead of impressed stamps. Section 38 makes tax relief available in certain cases where a child was adopted informally. The section relates to succession and legacy duty and 15

for the present fees of £8 8s. od. for each course of law lectures and £6 6s. od. for the course of lectures on bookkeeping, (V) substitute £20 for £17 175. od., as the fee for attending the final examination. The other fees in the schedule are unchanged. EXAMINATION RESULTS At the bookkeeping examination for apprentices to solicitors held on the loth day of June, the follow ing passed the examination :— Passed with merit: i. Desmond J. O'Malley; 2. Michael J. Browne; 3. Maurice R. Curran; 4. Rory M. Hogan; 5. Thomas K. Smith; 6. Joseph Gilmartin; 7. William S. Geraghty ; 8. Marie P. M. Berkery. Passed: Michael E. Binch'y, James J. Dennison, Ailin A. Gibbons, Peter F. Houlihan, Helen M. Kirwan, John O. Lee, James J. O'Connor, Roderick O'Donnell. 19 candidates attended; 16 passed. FINAL AND SECOND AND THIRD LAW EXAMINATIONS The Court of Examiners will consider applications from apprentices for exemption from certain subjects at the second and third law examinations in the following circumstances. If an apprentice has passed the first law examination and part i of the final examination the Court of Examiners will consider an application for exemption from papers 4 and 6 at the second law examination. In the case of an apprentice who has passed the first law examination and part 2 of the final examination the Court of Examiners will consider applications for exemption from papers 7, 10, 12 and 13 at the second and third law examinations. The decision on such an application will depend upon the standard of proficiency shown and is discretionary. PARLIAMENTARY QUESTION To ask the Minister for Finance what staff and machinery are available for stamping deeds in the stamp office, Dublin Castle, whether there are any substantial delays at the stamp office counter ; and, if so, the cause thereof and if the delays could be eliminated by the provision of additional staff or machinery. —Michael J. O'Higgins. Answer: I presume that the Deputy's question relates only to the facilities provided for persons who wish to have their documents stamped while they wait. Two officers are available for checking the amount of the duty in these cases, and marking it on the documents to be stamped. One officer,