The Gazette 1967/71

should be exercised by solicitors over their branch offices. Recently some complaints have been received from members of the public in which clerks and other unqualified persons have been referred to as in fact being remiss in the execution of clients' business. The conclusion to be derived from these complaints is that in many cases throughout the country the supervision exercised by members in their branch offices is not in accordance with the opinions of the Council as expressed in the Handbook and the Gazette. The Secretaries of local Bar Associations are requested to communicate with the Society if in fact there is any breach of the ruling of the Society in this regard. The ruling of the Society was expressed as following :— The general principle is that it is not in accordance with proper professional practice that a solicitor's office should be managed by an unqualified assistant without supervision. While the adequacy of the supervision must depend upon the facts of particular cases the Council are of the opinion that, generally speaking, a branch office which is open daily should be managed by a qualified assistant in the absence of the principal. INCOME TAX APPEALS At the instigation of the Minister for Finance a meeting took place in Dublin Castle on Septem ber 16th between representatives of the Depart ment of Finance, the Revenue Commissioners, the Institute of Chartered Accountants and the Society (represented by Desmond J. Moran and Alexis Fitzgerald). The following alterations have now been pro posed in relation to Income Tax Appeals : — 1. The jury room to be used as a waiting room for appellants, their representatives and that the Inspectors of Taxes not concerned with appeals actually in progress. 2. Appeals to be listed for rehearing in the order of tax districts to reduce the necessity for the presence of a number of Inspectors at the same time. 3. Only Inspectors of the tax district in question to be present at the hearing of appeals and the number of such Inspectors to be limited, if possible, to not more than three. In relation to quantitative appeals which are large in number and in which it is only a question of the Judge ruling on figures it has been decided that the listing of these appeals will be staggered 52

COMMISSIONERS OF CHARITABLE DONATIONS & BEQUESTS Board Meetings Michaelmas Term—1968 Tuesday, 22nd October Tuesday, 5th November . Tuesday, 19th November Tuesday, 3rd December Tuesday, 17th December MASTERS AND APPRENTICES In the May 1966 issue of the Society's Gazette the Society requested those members who were (a) willing to accept apprentices (b) who re quired assistant solicitors or (c) who required employment either as assistants or with a view to prospective partnerships to place their names on a Register that would be maintained by the Society for this purpose. The response to the Society's invitation was nil. The Society in recent months has received a large number of enquires from intending appren tices seeking the names of solicitors who would be willing to act as their masters. In Dublin the pro blem is particularly marked and with a view to facilitating both masters and apprentices the Society is anxious to be of assistance and would maintain a Register in the form indicated. The lists are required for reference only not recom mendation. COUNTY OF TIPPERARY AND OFFALY (Birr Division) SESSIONAL BAR ASSOCIATION At the Annual General Meeting of the Associa tion held on the 14th June, 1968 the following Officers and Committee were elected :— President, Miss Joan Kelly, Tipperary; Hono rary Secretary, John Carrigan, Thurles; Hono rary Treasurer, Martin T. Butler, Thurles. Committee, John C. Reedy, Michael O'Meara, Patrick F. Treacy, John C. Devitt, A. I. Cunning- ham, John J. Nash, Donal G. Binchy, Francis Murphy, Thomas J. Reilly, Kieran T. Flynn, Robert A. Frewen, Patrick J. McCormack, Edgar J. Ryan. BRANCH OFFICES

The Society's Gazette in July, 1956 contained the

that

the supervision

the Council on

views of