The Gazette 1964/67

the duty -paid unless the Revenue Commissioners can he satisfied that the estate is exempt. There is a conflict of interest here between the State and the taxpayer. On an estate over £5,000 the duty is charged at 1 per cent making £50; over £6,000 the duty is 2 per cent, making £120; over £7,000 the rate is 3 per cent, making £210 and so on progressively. These rates are subject to certain marginal reliefs but the general picture is as indicated. In addition legacy and succes sion duty may be payable at rates of 5 per cent to 10 per cent depending on the relationship of the benefic iaries to the deceased owner. When a deceased person leaves property, whether it be a farm, family business, or stocks and shares, it is necessary to negotiate and agree the value with the Revenue Commissioners and the Commissioners of Valuation. This is one of the most important services given by the solicitor who takes out the grant. Its importance will be realised by the foregoing illustration which shows that an increase of £1,000 in the value of the estate for probate results in an increase in 1 per cent of the rate of duty chargeable over the whole estate. When your correspondent refers to the incentive for people to handle their own business in this regard by going direct to the Probate Office in Dublin or the District Probate Registry he seems to assume that the Probate Registrar, who is a civil servant can negotiate with other civil servants in the Revenue Commissioners Office and the Valuation Office to fix the value of property on which estate and possibly legacy and suc cession duty will be payable. No man can serve two masters. Only the family solicitor can adequately pro tect the estate against heavy liability for death duties which might otherwise be avoided. Apart from considerations of death duties the pro visions of the Succession Act 1965 relating to the ad ministration of the estate requires expert professional advice to ensure that the estate is distributed in ac cordance with the provisions of the Act. The work connected with the administration of an estate does not begin or end with the issue of the grant of probate or administration. Apart from the important matters al ready mentioned the title of the personal representatives and the beneficfiaries to the property comprised in the estate must be registered and these matters will require legal professional services. Yours faithfully, ERIC A. PLUNKETT, Secretary THE GENERAL COUNCIL OF THE BAR OF IRELAND Dear Mr. Plunkett, The following notice was posted in the Law Librarv on the 25th October following the meeting of the Joint Consultative Committee:— In 1953 the Incorporated Law Society complained to the Bar Council regarding the intervention 01 Insurance Officials in litigation and in particular regarding their consulting with counsel at the Law- Library in the absence of solicitors. On August 1st, 1953 the Bar Council passed the following ruling and posted it in the Law Library:— "The attention of members is drawn to the view of the Bar Council that it is undesirable for counsel to consult with or accept instructions from a client or his representative in contentious matters unless the solicior instructing him is present or has in structed him to do so."

The Incorporated Law Society has recently complained about a renewal of this practice. The Bar Council therefore reminds members of the foregoing ruling. Yours sincerely, G. D. COYLE, Secretary THE LOCAL AUTHORITY SOLICITORS' ASSOCIATION The following officers were elected at the an nual general meeting of the Association held on llth October, 1966: — Chairman : D. M. R. Walsh, Law Agent, Dub lin Corporation; Hon. Secretary and Treasurer : M. J. Leech, Law Agent, Dun Laoghaire Cor poration. Committee : Messrs. M. Purcell, County Solic itor, Dublin County Council; T. Murphy, County Solicitor, Kerry County Council; D. Brilley, As sistant Law Agent, Dublin Corporation. Mr. Robert McD. Taylor, then President of the Incorporated Law Society, attended the meet ing, which was largely attended, and addressed those present. Mr. E. A. Plunkett, Secretary, Incorporated Law Society, also attended. Also present were Mr. Brendan A. McGrath, Chairman of the Salaried Solicitors Group, and Mr. F. O'Sullivan, LL.B., Secretary of the Feder ation of Professional Organisations. The President in the course of his address complimented the Association on a most success ful year's work and said he noted with pleasure that there was a 100 per cent membership and that all members were also members of the In corporated Law Society. Dealing with the Solic itors' Accounts Regulations, the President said that while it was unfortunate that these regul ations had to be introduced, it was also necessary in the interest of the profession and the profession had voted 5 to 1 in favour of their introduction. Arrangements had been made in the regulations to provide for wholetime solicitors who on applic ation to the Registrar of Solicitors may be exempt from the obligation to keep books and to produce an accountant's certificate to the Registrar of the Society. The President referred to the continued absence of suitable legal textbooks and said that despite the willingness of the Council of the Law Society to help members in the publishing of books on suitable subjects, there was very little response. He suggested that wholetime solicitors who were specialists in various fields should seriously con sider publishing books on subjects within their work.