The Gazette 1964/67

member of the Council of the Society from 1952 to 1960 and Vice-President for the year 1956- 57; Professor Patrick Gallagher of Galway; Mr. Timothy J. Kirwan of Dublin; Mr. John S. Morris of the firm of Messrs Porter Morris & Co., Dublin; Mr. James J. Hickey, a partner of our colleague Mr. Thomas O'Reilly, of the firm of Messrs. Hickey & O'Reilly, Dublin. Mr. Edward Treacy of Limerick; Mr. Edmund A. Corr of Balilna, Co. Mayo. So far, this has been an eventful year. The solicitors profession has been at times the target for unfair and unjustified poblicity, a fact which has caused the Council considerable concern. For some time past we have realised that our rel ations with the public conveyed through the Press have not been presented in a favourable light and that accordingly the standing of the pro fession has suffered. For this reason we have at present under serious consideration the appoint ment of a suitable person who will keep the public in touch with what is happening and thus present a true picture of the profession and what it stands for. It cannot be emphasised too strongly that the profession itself has seen to it that no member of the public will suffer financial loss as a result of the default of any Member of this Society. Law Reform We are at present in the throes of Legal Reform. This is a matter which was long overdue and which is therefore to be welcomed. In various speeches which I have made since I took office I have stressed the desirability of prior consult ation before the introduction of new legislation. Surely the practical knowledge and long experi ence of members is entitled to some consideration and would be of great value in the framing of such legislation. Your Society has indicated over and over again that such is readily available. In those few cases where it has been availed of I think I can claim with confidence that much better legislation has resulted and many pitfalls have been avoided. The Succession Act and the Local Registration of Title Act await the fixing of the date upon which they are to come into force. I would appeal to the Minister not to fix the date until he is fully satisfied that the machin ery exists through the organising of departments and the training of staffs to make the Acts work smoothly and thus avoid exasperating delays in the carrying out of legal transactions. The Sue-

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Income Tax—assessments

Section D A member enquired whether the proper basis of assessment of professional earnings under Schedule D is on the costs earned or costs re ceived basis. The Council are of the opinion that while a number of Inspectors of Taxes will accept returns on the baisis of costs received, or costs furnished, this appears to be concessionary. Situation of Estate Duty Office The Counci were informed that it is proposed to transfer the Estate Duty Office from St. Stephen's Green to Griffith Barracks, and it was decided to make immediate representations to the Department against this proposal, on the ground of the consequent inconvenience to soli citors and their clients. The Society have pro posed to the Department that if a change is necessary the Estate Duty Office should be located in the Sugar Company Building in Lower Leeson Street or in Mespil House, Mespil Road. THE ORDINARY GENERAL MEETING An Ordinary General Meeting of the Society was held at the Library, Solicitors' Buildings, Four Courts, Dublin 7, on Thursday, 19th May, 1966 at 2.30 o'clock. The notice convening the meeting was taken as read. The Minutes of the last Ordinary General Meeting held on 18th November, 196.5, were read, confirmed and signed. Pursuant to Bye-Law 28 the Chairman nominated the following members as the scrutineers of the ballot for the election of the Council for the year, 1966-67 : J. R. McC. Blakeney, Thomas Jackson, Brendan P. McCormack, Roderick J. Tierney and Before I deal with the business of the Society, I would like to refer to the loss which the profes sion has sustained through the deaths of the following :— Mr. Desmond J. O'Malley of Limerick; Mr. Richard Ryan of the firm of Messrs Arthur O'Hagan & Son, Dublin; Mr. Patrick M. O'Dwyer of Ballyhaunis; Mrs. Monica McGinley of Ballyshannon, Co. Donegal; Mr. Laurence Kirwan of Wexford; Mr. Charles J. Downing of Tralee, Co. Keery : Alexander J. McDonald. The President addressed the meeting as follows :— Ladies and Gentlemen,