The Gazette 1967/71

foot. The citizen needs the Courts against possible invasion of his rights and the continued erosion of judicial safeguards is against the interests of the public and particu– larly of the weaker sections of the community. [Cork Examiner, Irish Independent, Irish Press, Irish Times, 8th July 1967.] the protection of

Section 32 deals with the costs of leases and reads as follows:

(1) Notwithstanding any rule of law, a party to a lease shall not be under an obligation to pay the solicitor's costs of the lease of any other party to the lease and so much of any contract made after the commencement of this Act as provides for the payment of all or any of the solicitor's costs of the lease of any party to the lease by any other party thereto shall be void. (2) In this section "lease" includes an agree– ment for a lease or for a tenancy but does not include a mortgage by subdemise. COMMISSIONER FOR OATHS A case has been brought to the attention of the Society in which a member, who is a Commissioner for Oaths, was asked to take an affidavit prepared by another solicitor, a large part of the affidavit being in blank apparently to be filled in by the deponent or his solicitor at a later date. Member refused to swear the affidavit and subsequently received a letter from the deponent's solicitor criticising his action. The Council are of opinion that the action of the deponent's solicitor, as reported, discloses a serious breach of professional misconduct. MEDICO LEGAL SOCIETY At the Annual General Meeting of the Medico Legal Society of Ireland held at the offices of the Irish Medical Association on 8th June, 1967, the following officers and council were elected : Patron, Dr. J. B. Brennan, County Coroner, Dublin; President, Dr. Desmond McGrath, F.R.C.P.I., D.P.M.; Vice-Presidents : Dr. Francis McLoughlin, D.P.M., Donough O'Donovan, Chief State Solicitor, Dr. Brian Woods, Mr. Edward Fahy; Past President and Hon. Treasurer, Captain J. A. Kelly; Hon. Secretary, Miss T. King; Coun– cil : Mr. Justice Murnaghan, Mr. Justice Kenny, Mr. Brendan McGrath, Profesor P. N. Meehan, Dr. H. Jocelyn Eustace, Dr. Shanley, Dr. P. J. Bofin, Mr. Niall McCarthy, Miss Agnes Cassidy. CASES OF THE MONTH Testamentary Option In Talbot v Talbot, the testator, by his will, directed that two of his children should have the option of purchasing two farms "at a reasonable valuation", the price of the farms to fall into 33

INCOME TAX

The new Consolidated Income Tax Act, 1967, is to be published by the Revenue Commissioners in loose-leaf form with an annual replacement service in the same way as they already produce the Stamp Acts. The Society's lecturer in taxa– tion has recommended that each solicitor's office should have a copy of this Act in this form as it would be of considerable assistance both to the firm and to any apprentice that may be attached to the firm. The loose-leaf volume would have a full index and tables of comparison with the pre– existing statute law. A number of queries have been received from members in relation to the above Act and in particular to the provisions in relation to costs. For the benefit of members therefore we set out hereunder the provisions of Section 9 which deals with the liability for costs in relation to acquisition of fee simple : fee simple in land by virtue of this Act shall be liable for the payment of the reasonable costs and expenses actually and necessarily incurred in complying with the provisions of this Act, by a person upon whom a notice under Section 4 of this Act in relation to the land has been served but, if a notice under Section 10 of this Act in relation to the land is served on the person, the applicant shall not be liable for the payment of any such costs or expenses incurred by the person after the service of the latter notice." intention to acquire fee simple and Section 10 relates to the power to discontinue acquisition of the fee simple. "A person (in this section referred to as the applicant) who proposes to acquire the Section 4 relates to the notice of LANDLORD AND TENANT (GROUND RENTS) ACT, 1967