The Gazette 1972

THE SOCIETY Proceedings of the Council June 22nd.

Legal remuneration The Secretary reported that an Order of the Statutory Body under the Solicitors' Remuneration Act authori- sing an increase of 20% on schedule 2 item charges had been laid before the Oireachtas. The statutory period of one month in each House had not yet expired. Mr. Walker reported that the Superior Court Rules Com- mittee had been informed that the Minister for Justice would authorise an increase of 20% in the item chargcs under appendix W other than discretionary items. He also reported that he had been informed that the Minister had authorised increases in the item scales of costs for proceedings in the Circuit and District Court. Mr. Lanigan reported that the Minister was prepared to authorise an increase of 30% in the scale of costs of vountary transfers of registered land. The Society's representatives on these committees were authorised to take the necesssary action on their committees and to negotiate with the Department of A report from a committee stated that where a house, the subject of a local authority mortgage was sold the usual practice is to obtain a transfer of the mortgage to the account of the purchaser and in these circumstances it is not necessary to have the first mortgage released and to negotiate a second mortgage. There is a substan- tial saving in costs and inconvenience. It was decided to approach the Building Society Associations to ascertain whether they would adopt a similar practice. The Taxing Master will automatically allow such additional items if they are included in the Order of the Court. It is pointed out that the chances of getting additional solicitor and client items by special applica- tions after the final order is made up are poor and accordingly counsel should be instructed fully on all such special matters to be included in the Order so that application may be made for their allowance immediately after the verdict or judgment. time for making the application. Solicitors who fail to deduct the tax at time of payment may find themselves in the position of being subjected to personal assess- ment by the Revenue Commissioners at a later date and it may then be difficult or impossible to recover from the client the amount of the tax so paid. This matter is still under consideration by the Council. Justice to bring these matters to a finality. Commission scale fees on probate and administration of estates The Council on a report from a committee has revised this scale and a circular will be issued to members in due course. Transfar of mortgages

The President in the chair, also present Messrs. W. B. Allen, Anthony Collins, Laurence Cullen, Gerard M. Doyle, Joseph L. Dundon, Thomas J. Fitzpatrick, James R. C. Green, Christopher Hogan. Thomas Jackson, John B. Jermyn, Francis J. Lanigan, Euan McCarron, Patrick McEntee, Brendan A. McGrath, John Maher, Patrick C. Moore, Senator J. J. Walsh, George A. Nolan, Peter E. O'Connell, Rory O'Connor, T. V. O'Connor, William A. Osborne, David R. Pigot, Peter D. M. Prentice, Mrs. Moya Quintan, Robert McD. It was decided to make representations to the Superior Courts Rules Committee that a new rule of Court should be made providing that affidavits of law in the United Kingdom, Scotland and Northern Ireland made by solicitors should be accepted. Under the present practice of the Court affidavits of Counsel are required. This is in direct contrast to the position in England and Northern Ireland where affidavits as to the local law made by solicitors practising in the Republic will be accepted. Accountant's enquiries Representations have been received from members of the Society as to the form of inquiries received by solicitors acting for limited companies from auditors engaged in the preparation of company accounts. In many cases these inquiries arc of a far reaching charac- ter and impose a serious obligation on the solicitor both from the aspect of legal liability and the extent of the investigation required. The matter has already been discussed between representatives of the Institute of Chartered Accountants and of the Soociety and a fur- ther discussion has been arranged. PRACTICE NOTE The attention of members is drawn to the necessity of making special application for solicitor and client items, which would not be allowed as part of the party and party costs, before the final order in actions in which minors or pcrso nsunder disability are involved. These matters include additional witnesses' expenses, fees for special medical reports and other items which would not be normally allowed by the Taxing Masters under the scales of costs in the appropriate Courts. DEDUCTION OF TAX PAID IN IRELA Members who on the instructions of clients decline to supply to the Revenue Commissioners particulars of client's identity where deposit interest or other taxable income is received by the solicitor should rememlior when accounting for the interest to the client to deduct tax and where applicable surtax. The client should be advised as to his right to apply for a refund if he is not liable to tax and of the appropriate procedure and Taylor, Ralph J. Walker. Affidavits of foreign law

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