and to the practice of seeking to make a purchaser-
pay a fee for the certificate under Section 6 of the
Finance Act, 1928. In the opinion of the Council
there is no justification for the contract fee. The
Income Tax certificate should be furnished in a reply
to a requisition on title without charge against the
vendor or the purchaser.
I am directed by the Council to ask your Associ
ation to inform its members that the recommend
ations of the Council on the above-mentioned
matters should be observed in the interests of the
profession as a whole.
Yours faithfully,
E
ric
A.
P
lunkett
,
Secretary.
REGISTRY OF DEEDS
Preparation o f M emorials
The following memorandum, which in the
opinion of the Council should be o f great advantage
to solicitors, has been received from the Assistant
Registrar of Deeds. Members o f the Society are
requested to retain it for reference. I f the directions
given are carried out, the satisfactory operation of
the Registry of Deeds will be greatly facilitated :
1. The memorial, which may be printed or litho
graphed, must be put into writing, upon parchment
and addressed to the Registrar.
Obs.—It is essential that the writing shall be
legible. Many memorials submitted for registration
are deficient in this regard.
Obs.—In practice we do not accept typescript or
writing with a biro pen—both for the same reason :
that they can when applied to parchment be rubbed
out with an ordinary pencil eraser.
Obs.—Only the best quality black ink should be
used. We have a considerable number o f memorials
and requisitions for negative searches already quite
illegible because of the fading o f inferior ink.
Green ink will hardly last a month on parchment.
Obs.—The memorial must bear a duty stamp of
2S.
6d., except where the duty on the Deed is less
than this amount, when the duty on Deed and
Memorial should be the same.
2. The memorial then begins : “ Memorial of
a ............... dated ....... day o f...................., 19 ....... ,
made between ..............and here should follow
an exact copy o f the Deed (mutatis mutandis) down
to the end o f the parties.
3. The memorializing of recitals is optional
except where the subsequent grant takes the form :
“ All the property set out in recited Deed o f ............
In such case the deed referred to should be recited
in extenso.
4. The memorializing o f the operative part o f the
Deed brings us to the fact that the Memorial should
be made
in the past tense.
To follow the Deed and
write “ Now this Indenture witnesseth ” as is
frequently done is obviously incorrect, since the
Memorial is not an Indenture nor can it “ witness ”
anything.
Obs.—The insertion of. the consideration is
optional. It is sufficient to write “ for the con
sideration therein,” but where the Deed deals with
settled property and settled Land Act Trustees are
parties it is desirable to add the words “ paid to the
Trustees” after the words “ for the consideration
therein.” This makes it clear that the Trustees,
though parties to the Deed, are not actually grantors.
It is the practice of the Registry to put on as grantors
all
unexplained
parties to the Memorial.
Obs.—It should be taken as a general principle
that the property is to be “ expressed and mentioned
in the same manner as in the deed itself,” and it
might be advisable to copy the deed at this
point strictly, for though in practice measurements
and boundaries, etc., are not compared, it has been
found that the making of a judicious selection from
the deed for the purpose o f the memorial nearly
always leads to confusion and frequently to down
right error.
Obs.—Where alteration of boundaries has made
an old situation incorrect, and where a new deed
has copied this situation from the old, e.g., where
premises once in the County of Dublin are now in
the City, it is permissible .to add
in the memorial only
,
and after the old situation, “ which said premises
are now in fact in the City of Dublin.”
N.B.—-There is a great deal to be said in favour
of memorializing the whole deed. In such case
should the Deed get lost or mislaid a permanent
record of the contents is immediately available.
5.
This brings us to the habendum, and many
solicitors content themselves with the simple state
ment, “ To Hold as therein.” )
This is an easy
way out and, if it is taken, the nature of the deed
should appear at the beginning of the Memorial,
i.e., instead of “ Memorial of an Indenture
dated' ........... ,” it • should read, “ Memorial of
Indenture of Lease, Mortgage Settlement, etc.,
dated........... ,” as the case may be. This is necessary
as the Registry is required, in abstracting all
Memorials, to state “ the general nature of the
instrument.”
Obs.—In the case of Leases, it is desirable that
the term and rent should be stated in the habendum,
as the statutory form of abstract provides a special
column for these particulars. The substitution of
“ subject to ” for “ yielding and paying ” in the
case of a
new
rent is inaccurate and should be care
fully avoided.
5i