The Gazette 1967/71

arranged under alphabetical headings. Detailed examples are still relegated to Erskine May. Any member who wishes to refresh his memory about Parliamentary procedure, even though there are some differences in Ireland, will find this volume absorbing and useful. C. G. D. Index To Double Taxation Agreements by Ronald Dibden. Pp. 19. London, Butterworths, 1970. This slim paperback Index provides a key to the individual articles included in the more recent Double Taxation Agreements made by the United Kingdom with other countries. Its object of to save time in ascertaining the latest agreement with a country, its effective dates of commence ment of the rate of tax applicable to non-residents. References to Simon's Income Tax, Col. 4, Div. 4 (B) are also given. The agreements with the Republic of Ireland are not given. B. D. Topham (H.) and E. H. Ivamy. Company Law. 14th Edition. London, Butterworths, 1970. Pp. 598. Price £1-5-0. This paperback edition brings this well-known work up to date (March 1970). The last edition was published in 1967. The aim of the book remains "to state the elements of company law in clear and simple terms, illustrated by decided cases, the facts and decisions in each case being shortly stated." New cases which have been incorporated in this edition include Charterhouse Corporation Ltd. v. Lloyds Bank Limited, 1969 (2) A.E.L.R. 1185, and Re Introduction Ltd., 1969 (1) A.E.L.R. 887, in relation to the chapter on Memorandum of Association. The chapter on Directors has been revised in the light of Bushell v. Faith, 1970 (1) A.E.L.R. 53, and Bamford v. Bamford, 1969 (1) A.E.L.R. 969. The chapter on winding up by the Court has also been expanded. This new edition must add to the reputation of this standard work. Introduction to Legal Theory, by John D. Finch; 8vo. Pp. 142. London, Sweet and Maxwell, 1970. £1-10-0. Legal theory is a large and complicated subject. It is difficult for the writer of a short book such

as this to please everyone in his selection of sub jects. One wonders if this writer restricted himself too much. Can a realistic book of modern worth be produced without an evaluation of socialistic Legal Theory? The author confines himself to the normal British Lecturers selection — English Positivism, Kelsen's Grundnorm and American realism. The latter he treats rather scathingly. In a view of law which regards it as a chain of Judges decision not a pholosophy? A theory of law not related to practice is uniformative. These comments do not detract from the real utility of the book within its scope. It is informative and intelligently critical. Court we have a larger ver sion Mr. Finch? This is easier reading than Fredmann's "Legal Theory". Recommended to all interested in developing jurisprudence. R.P. O. Hood Phillips. A First Book of English Law. 6th Edition; 8vo. London, Sweet and Maxwell, 1970. £1-2-0. We rightly bemoan the absence of Irish Law Text Books. We have no work to give a guide or general thumb-sketch of Irish Law since the late Vincent Delany's short "The Administration of Justice in Ireland", lately revised by Mr. Vin cent Grogan. We must therefore envy our British Brethren the range of this type of book available to them. These English text books are however now becoming less relevant here. The work under review is a useful clearly written book. It still has a good deal to offer the Irish Student. The First Part deals with the Courts and has little relevance here — Delany's Book deals with this adequately. One must warn the student of the spate of English Acts mentioned there which have no application here. Also the institution of "Ombudsmen" officially stated to be unnecessary here — alas, few practitioners would agree. This is the 6th Edition of this book and the first time it has appeared in paperback. It is good value. R. P. YOUNG SOLICITORS' SEMINAR, SLIGO Nearly 200 members attended the Tenth Joint Senimar organised jointly by the Society of Young Solicitors' and by the General Council of Pro vincial Solicitors' Associations which was held in Jury's Hotel, Sligo, on 7th and 8th November, 1970. 137