The Gazette 1961 - 64

only by the Revenue Commissioners and not by an Inspector". He further stated " the Revenue Commissioners would have to give an order to an Inspector to prosecute a solicitor, if he claimed privilege. It is not likely that they will do that". A similar matter was considered by the Court of Appeal of New Zealand in Commissioner of Inland Revenue v. West-Walker (1954 N.Z.L.R. 191). Here a formal notice signed by the Commissioner of Taxes was served on the defendant, a solicitor, at his office, requiring him to furnish the information and produce the books or documents concerning a client's transactions, which the Commissioner of Taxes (as the Commissioner of Inland Revenue was then styled) required from him under s. 163 of the Land and Income Tax Act, 1923 (as re-enacted by s. 12 of the Finance Act (No. 2) 1948), and demanding that he should " give all information and produce all books, correspondence and " docu ments in (his) knowledge, possession, or control relating to the income, financial position, financial transactions or trust account, and in particular, relating to transactions in property " of the client. The defendant refused to furnish or to produce such information, or any books, correspondence or documents, which were in his possession or control, without his client's authority, and he expressed such refusal by letter to the Commissioner. The defendant was charged with the offence under s. 149 of the (New Zealand) Land and Income Tax Act, 1923, of failing or refusing to furnish in writing information and to produce documents which the Commissioner considered necessary or relevant for a purpose relating to the administration or enforcement of that Act or any other Act imposing taxes or duties. At the hearing of the information against the defendant, the Magistrate stated a case for the opinion of the Supreme Court on the following points of law: " Whether, in the circumstances and notwith standing the provisions of the Land and Income Tax Act, 1923, and its amendments the defendant in his capacity as a solicitor; is privileged and excused in law, and if so to what extent, from furnishing the information and producing the books and documents sought by the Commissioner in exercise of his authority under the said Act until such time as he has his client's authority to do so ? " Held by the members of the Court of Appeal, Fair, Gresson, Hay and North, J.J. (Stanton, J., dissenting), That the question propounded by the Case Stated should be answered in the affirmative. Further information as to this decision will be supplied by the Society to any member requiring it.

THE REGISTRY Register A

SOLICITORS practice for sale in Midlands. Box No. A 210. PARTNERSHIP available in substantial Southern practice. Apply Box No. AZII. Register B UNIVERSITY graduate, honours LL.B., wishes employment in solicitor's office, Dublin. Highly recommended and hard working. Replies to Box number 8.273.

REGISTRATION OF TITLE ACTS, 1891 AND 1942 Issue of New Land Certificate

Applications have been received from the regis tered 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 inadvertently destroyed. A new 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 I3th day of April, 1964.

D. L. McALLISTER,

Registrar of Titles.

Central Office, Land Registry, Chancery Street, DUBLIN.

SCHEDULE. 1. Registered Owner Bridget Campbell. Folio number 5570. County Donegal. Lands of Ardara in the Barony of Banagh containing 33. it. zip. 2. Registered Owner Bruree Estate Limited. Folio number 14400. County Limerick. Lands of Bruree in the Barony of Connello Upper con taining i9a. or. 6p. 3. Registered Owner George Casey. Folio number 6118. County Dublin. Lands of Cruagh in the Barony of Uppercross containing 28a. ir. 39p.

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