The Gazette 1979

APRIL 1979

GAZETTE

CORRESPONDENCE

Uper Merrion Street, blin 2

Office of the Revenue Commissioners,

20 Du

Dublin Castle,

Dublin 2.

Dear Editor, I refer to my recent article and wish to refer to a printing error on Page 184 of the November, 1978, Gazette under the Paragraph heading "Option Theory Abandoned". In the second last line of the first paragraph on the second half of page 184, it states as follows henceforth both types of clauses, subject to what has been said before were not to be deemed as not involving time as being of the essence for their exercise". This statement involves the double negative which if interpreted strictly reverses the interpretation of the decisions of the House of Lords and should read " . . . henceforth both types of clauses, subject to what has ben said before were now to be deemed as not involving times as being of the essence for their exercise". I merely wish to bring this to your attention in the unlikely event of any misunderstanding by readers. Yours faithfully, Michael W. Tyrrell

J. J. Ivers, Esq., Director General, The Law Society, Blackhall Place, Dublin 7. Dear Mr. Ivers,

Although the former death duties have now been abolished for almost four years, claims remain un- satisfied in a considerable number of cases. The Revenue Commissioners must continue to press for the delivery of outstanding accounts and for the payment of the relevant duties, interest on which continues to accrue at 9% per annum. It is in the interests both of the taxpayer and the Revenue that these cases should be settled with the minimum delay. I know that this problem is causing concern to many Solicitors. Direct discussion of outstanding issues with the officials of the Capital Taxes would probably be more fruitful than protracted correspondence in bringing old cases to finality in the majority of instances. .1 would like, therefore, through the Gazette, to suggest that your members would find it profitable to arrange appointments with the staff of the Capital Taxes Branch to discuss outstanding claims in order that the process of clearing off what is now an old arrear may be speeded up to everyone's satisfaction. I need scarcely add that they will receive every cooperation and assistance from the officials concerned. Yours sincerely, M. K. O'Connor, Commissioner.

The Incorporated Law Society of Ireland, Solicitors' Buildings, Four Courts, Dublin 7, Ireland. Dear Sir or Madam:

As part of our post-Juris Doctor program we annually place recent law graduates — most of them American — in two-month training posts throughout Europe. More than 60 private law firms, agencies such as the EEC, Amnesty International, International Atomic Energy Agency, and UNIDO, and corporations such as IBM, TOTAL Petroleum Company, and The East Asiatic Company Ltd. have cooperated in the program. These are not paid positions, but it is usual for the host to contribute some symbolic stipend for each of the two months of work. These have been in cash — generally in the range of $250 to $300 per month — or in kind, such as the provision of housing for two months. Bar organizations in Denmark, Germany and Italy now help us to find training posts in their countries. However, we urgently need more positions in Ireland. Will you aid us by asking your members if they will take one of our lawyers next October-November? We will greatly appreciate it if you will publicize our request to your members. Thank you for your assistance. I hope I may hear from you. Cordially,

The High Court, Probate Office, Four Courts, Dublin 7.

Re: Affidavits of Market Value Dear Sir,

The Probate Judge has ruled that where affidavits of Market Value are required for probate purposes, they may, in future be sworn by Chartered Surveyors. Such affidavits, when sworn by Auctioneers, Valuers and practical farmers will, of course, continue to be accepted. You may wish to draw this ruling to the attention of your members through your Gazette. Yours truly, Eamonn G. Mongey, Assistant Probate Officer.

Dennis Campbell, Director University of the Pacific McGeorge School of Law Euiopean Programs 5033 Salzburg, Postfach 59, Austria.

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