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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