The Gazette 1971

BOOK REVIEWS

in conveyancing is one that readily lends itself to use of the Cast book as a supplementary to the text book. It is unfortunate for the Irish student or practitioner that there is so much in this book which does not apply to Ireland. Nevertheless the sections of it which can be used safely by people concerned with Irish law are extremely useful and it is a book to which practi- tioners might well prefer to refer on the occasions on which they are forced back on to some theoretical aspect of the law of property. The extracts from the cases and other materials are well presented while the linking commentary as one has come to expect from any work with which Professor Maudsley is associated is admirably concise and intelligible. J. F. BUCKLEY Income and Sur Tax by Peter G. Whiteman LLB, (London), Barrister of Law, and G.S.A. Wheatcroft, M.A. (Oxon.). J.P. Solicitor and Professor Emeritus of English Law, University of London; 8vo; pp.915; Lon- don, Sweet & Maxwell, 1971; £12.75 This book may be taken by the profession as "the new Wheatcroft on Income Tax". Although Wheatcroft makes a very gracious tribute to the young first named author ,Whiteman, a former pupil of his who was called to the Bar in 1967, by stating in his preface : "The present book, although based on my old one, has been completely rewritten and rearranged by Mr. Whiteman with only limited assistance from me. At my suggestion, it therefore appears with his name above mine on the title page, as in my opinion it is now a much better book than mine was", nevertheless, the book will carry all the prestige of the second named author, and all the authority of his own work of 1962. And of course this new book will form volume I of the U.K. Tax Encyclopaedia as its predeecssor did— no mean recommendation in itself. As for this book itself, it sets out to demonstrate that the law of tax, no less than any other branch of the law, is a matter of principles susceptible of logical and orderly analysis and presentation. The authors expressed themselves as having been inspired by "the deep intellectual contri- bution of Judges like Lord Radcliffe or Rowlatt J. to name but two distinguished men, who in the course of their judicial careers searched out, found and expand- ed the principles of the Income Tax code." Certain basic changes have been made in the arrange- ment and style of presentation from those adopted in the previous book, namely, (i) the names of cases con- sidered are stated in the text and not relegated to the footnotes; (ii) the facts of important cases are stated in some detail in the text, together with quotations from the judgments where these indicate important prin- ciples; (iii) The main statutory provisions are referred to in the text and set out in detail. This latter change is to be welcomed if only because this book is written by reference to the latest U.K. consolidated Income and Corporation Taxes Act of 1970 which means that Irish readers would need a copy of that Act, yet another table of cross reference between the Irish Income Tax Acts and the aforementioned U.K. Act, in order to refer to the Irish provisions when reading this book. In the Preface, the authors state that cases cited in the text have been "considered" by them. In fact at 123

Mr. Stephen by Terence De Vere White; Victor Gollancz Limited; £1.80p. On the whole the clients in this story are of the un- pleasant kind. The author covers a small canvas but it is almost as full of characters and action as a Breughel painting. The scene is Dublin, or the corner of it which houses its legal life, the time today. The characters read like the dramatis personae of a theatrical comedy. Stephen Foster, head of Foster & Foster Solicitors, profession- ally impeccable, a bachelor—wary and wise, who is sought after by clients and by Government ministers; Arthur Evans, the President of the Law Society, genial, trusted, full of worldly common sense; Richard Curtis, clever, over-ambitious, a practitioner on other mens' weaknesses; these with Stephen's two partners and young Brian Fagan, assistant solicitor and "favourite son" make up the professional caste. Curran, the conveyancing clerk who is given to prayer and port wine and peppermint; Ernie Evans the rascally builder with the fixed grin and parrot stare; Col. O'Flaherty, an Anglo-Irish Poona type; Sammy Haggart, weak, spendthrift and permanently broke, with the wives of the main characters and a love-lorn shorthand typist all drop into place as naturally as the pieces in a jig- saw puzzle. Foster, "Mr. Stephen" to his office staff, is overtaken by Nemesis for a long forgotten slip, morally justified perhaps, but professionally mortal, just as he reaches a new summit of his career (one gathers that he may be a past President). What is he to do when faced with the threat of proceedings, which may ruin his prospects and the future of the firm? Pay up or stand and fight? Around this dilemma the author weaves a story with many fascinating insights into the temperaments and reactions of the actors and an ever present humour. As the final chapter drops the curtain with an O. Henry surprise dénoument one wonders whether justice has been satisfied. The publishers' blurb describes this novel as Mr. De Vere White's biggest achievement. To one reader it is certainly the most entertaining. It is also instructive and might well be recommended reading for appren- tices. EAP Land Law Cases and Material; R. H. Maudsley and E. H. Burn; 2nd edn., pp. 719; Butterworths (Paperback), 1970. It is at first sight somewhat ironical that the use of the Case book in English law teaching is increasing greatly while at the same time its use in its country of origin, the United States, is being questioned and is on the decline. The explanation of the irony is perhaps to be found in the preface to the first edition of this book where the Authors stated clearly that their work was to be a supplement to and not a substitute for a text book whereas in the United States Case books have long been used as such substitutes. Clearly there are many subjects in which they are not suited as sub- stitutes for text books and it is this view which is gain- ing the upper hand in the United States currently. The subject of Land Law and indeed its application