The Gazette 1974

5.7 It would assist the Committee greatly when submitting matters for consideration by the Law Society and the Council, if those members and Institutions who were making the sub- missions, furnished copies of all their correspondence referred to, and of all the documents supporting same. 5.8 The Privileges Committee meets once a month and it has been found necessary to adjourn matters repeatedly because of the lack of complete information which may have to be requested several times. If the facilities of the Committee are in future sought, the fullest possible infor- mation should be submitted with the original request.

6.1 The purpose of legislation is to attain the common good by regulating the rights and obligations of citizens of the State towards one another and their obligations to the State itself. Legislation is man's fallible attempt to emulate the Divine ideal of justice. In an ideal State legislation would be judged by the extent to which it advances the ideal of Justice. 6.2 Bills which come before Parliament are formulated by legislators who in many cases necessarily are dependent on popular support for re-election. Frequently they must please a majority rather than avoid an injustice to a minority, and are often forced to appear right than to be right. Legislation is influenced by pressure groups who are selfish. It is supported or opposed in public by party politicians, often on an emotional rather than an intellectual basis. It is considered (if at all) by citizens who are disinterested unless and until it affects themselves. Its evaluation is frequently based on prejudice rather than on principle. Until it is submitted to the searching enquiry of a Court its implications frequently are not fully appre- ciated. Therefore what was intended as the furtherance of the ideal of Justice may create a serious injustice to a minority or may not produce the results which were envisaged. 6.3 The education, discipline and professional work of Solicitors is such that it ought enable them objectively to consider proposed legislation, to have a keen appreciation of possible consequential injustice and to evaluate its probable consequences and its likely effect on the rights and obligations of citizens. As a Profession we owe a social duty to the entire public, all of whom are our clients, that we should study-pending legislation in their interests and when necessary make appropriate recommendations thereon. 6.4 At the beginning of each year your Council appoints a Committee, known as the Parlia- mentary Committee, from among its members to study objectively and impartially Bills coming before the Oireachtas and to report their findings to the Council. This Committee receives from members of our Profession suggestions and recommendations, and has the right to co-opt members of the Profession who have special knowledge and experience relating to matters which form the basis of any Bill. Its reports which are made after careful study and consultation are submitted to the Council who decide whether any and if so what recom- mendations should be made to the Government relating to proposed legislation. In special circumstances the Council may decide that the public should be informed of the likely con- sequences which will ensue from legislation which may at the moment appear innocuous or even desirable. 6.5 Much of the legislation which came before the Oireachtas during the past year was of a formal nature and did not involve the making of detailed reports. Recommendations were made to the Attorney General relating to sections of the Prosecution of Offences Bill 1974. Suggestions relating to the Town Planning Bill were made to the Minister for Local Government and suggestions were made to the Minister for Labour relating to legal representation in the Labour Court. The items which created most work for the Parliamentary Committee during the current year were the Finance Bill 1974 and the White Paper which envisages a Wealth Tax, Capital Gains Tax, Inheritance Tax and Gift Tax. The problems posed by these in relation to Trusts of all kinds are extremely complex. These problems apply even to simple Trusts created by Will whereby a Testator, for family reasons, may bequeath his property to one member of his family for life with the remainder to another. They present enormous problems for Trustees and Executors, and will involve substantial alterations in the framework of the Common Law system which exists in this country. The consideration of these items absorbed an enormous amount of the time of the Parliamentary Committee. Members of the Profession who had specialised knowledge were co-opted by the Committee to assist them and those, who were co-opted, generously devoted their time and ability to the study. We also availed ourselves of the services of experts from abroad who had previous experience of the operation of such taxes and invited them to some of our meetings. A report was submitted by the Society to the Minister for Finance and your Council were so concerned at the probable consequences that a copy of this report was sent to the Press. In addition to the report on the principles involved there was also submitted to the Minister for Finance a detailed supplementary report setting out pitfalls to be provided against if the new taxes are to take effect and if complete chaos in our legal system is to be avoided. The Committee would like to record their gratitude to our colleagues who accepted co-option during the year and were so helpful in our delibera- tions and also to all members of the Profession who during the year made suggestions or recommendations to the Committee on pending legislation. 227

PARLIAMENTARY COMMITTEE

John J. Nash, Chairman William B. Allen John B. Jermyn Francis J. Lanigan Patrick McEntee Patrick Noonan Peter E. O'Connell Robert McD. Taylor

John J. Nash, Chairman