The Gazette 1967/71

death duties. Several cases have recently occur red in which executors paid death duties in cash, being unaware of the fact that Government stock belonging to the estate, then standing below par, could have been tendered and accepted. The view of the Revenue Commissioners is that once the death duties have been paid in cash Government stock may not be accepted and accordingly the estate may be at a considerable loss amounting to the difference between the actual assessment and the market value of the equivalent nominal value of the stock. A number of Government loans issued during recent years carrying this advantage now stand below par. In reading this digest regard should be had to differences between Irish and English statute law. Arbitration An arbitration in Scotland under a Royal Institute of British Architects contract between English owners of property in Scotland and a Scottish firm of contractors was held to be governed by the law of Scotland so that the arbitrator could not be required to state a special case for the opinion of the English High Court. Their Lordships allowed an interlocutory appeal by the Scottish contractors, James Miller & Partners Ltd., of Glasgow, from the decision of the Court of Appeal (the Master of the Rolls, Lord Justice Davies and Lord Justice Widgery [1969] 1 W.L.R. 377) that the proper law of a contract between them and Whitworth Street Estates (Manchester) Ltd. was English and that the arbitration was governed by English law. James Miller & Partners Ltd. v. Whitworth Street Estates (Manchester) Ltd. House of Lords 3/3/'70. Conflict of Laws See Arbitration: James Miller & Partners Ltd. v. Whitworth Street Estates (Manchester) Ltd. House of Lords 3/3/'70. Companies His Lordship granted an application by Boxco Ltd. for the restoration of the company's name to the register and ordered that a legal charge created by the company after it had been struck off on October 28, for failure to file its annual returns for 1966-'67 and to notify the registrar of its change of address, should be treated retrospectively as having been duly created and the particulars duly delivered for registration as from Decem ber 31, in pursuance of section 353(6) of the Companies Act, 1948. In re Boxco Ltd., Chancery Division 16/3/'70. Constitution—See under Planning Act 118 CURRENT LAW DIGEST SELECTED

obtained in the absence of an express written limitation in the undertaking. (b) a solicitor should satisfy himself of his ability to fulfil an undertaking before giving it. (c) an undertaking given by a solicitor binds the firm in the absence of a stipulation to the contrary. (d) if no time limit is specified promise of performance within a reasonable time, having regard to the ordinary custom and practice of the profession and the circumstances, is implied. (e) there is a strict professional obligation on a solicitor to fulfil a personal undertak ing at his own expense if necessary. Dated this day of 19 . Signed ......................................... To further the interests of the profession, and its better appreciation by the news media and the public, the Society has appointed a Public Rela tions Consultant. He is Mr. Maxwell Sweeney, a well-known journalist, broadcaster and specialist in communications. He worked with the Society as PR Consultant during the successful Inter national Bar Association Conference in Dublin two years ago. Part of the development project will include the giving of talks by members on the law and the public—or special sectors of it—to organisa tions throughout the country. For this purpose it is desirable that a panel of members willing to participate in the project should be established: it would be appreciated if members interested in this aspect of the work would contact the Secre tary. Preliminary discussions are taking place to provide facilities for a short practical course in communications—specifically for television, radio and other public appearances—through the Com munications Centre. Members will be advised of progress on this project. ACCEPTANCE OF GOVERNMENT STOCK IN PAYMENT OF DEATH DUTIES The attention of members acting for intended personal representatives in the administration of estates is drawn to the fact that a number of Government stocks are issued on terms that stock can be tendered in lieu of cash in payment of Address PUBLIC RELATIONS DEVELOPMENT