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Certified and Corporate Accountants and the Society
of Incorporated Accountants in reply to the
representations made by the Society on the subject
o f the formation of limited liability companies
and the preparation o f articles and memoranda
o f association.
The replies received from the
Society o f Incorporated Accountants and the Asso
ciation o f Certified and Corporate Accountants were
satisfactory and it was ordered that the Secretary
should write to thank those bodies. Further
representations are being made arising out o f the
replies received from the Institute of Chartered
Accountants and the Association of Practising and
Commercial Accountants.
D
ecember
ijth
,
1951. The President in the Chair.
Also present:
Messrs. Desmond R. Counahan
and Gerald J. O ’Donnell, Vice-Presidents, Derniot
P. Shaw, Joseph P. Tyrrell, John J. Nash, Daniel
O’Connell, James R. Quirke, John R. Halpin,
Roger Greene, William J. Norman, John L . Kealy,
James J . O’Connor, Francis J . Lanigan, George
G. Overend, Ralph J . Walker, John Carrigan,
Patrick R. Boyd, Thomas A. O’Reilly, Derrick
M. Martin, John J. Sheil, Joseph Barrett.
The following was among the business trans
acted :—
Ennis Urban District Council—Costs under
the Small Dwellings (Acquisition) Acts
T
he
Secretary read a letter received from Mr.
Bryan McMahon, Law Agent to the Urban Council,
enclosing copy o f a resolution, stated to have been
passed at a meeting o f that Council, to the effect
that the Council should resign in a body unless
the Law Agent agreed to accept a fixed fee of
£5
Ss-> or £6 6s., for each mortgage to secure
an advance made under the Act. Inaccurate and
defamatory statements concerning Mr. McMahon
had been made at the meetings of the Urban Council
on a number of occasions. It was decided that the
Secretary should write to the County Manager
protesting against the attacks made on the Law
Agent and requesting that the County Manager
should not permit misleading and inaccurate
statements by Councillors to remain unanswered.
It was decided to inform the County Manager
that the Incorporated Law Society of Ireland and
the County Clare Solicitors’ Association fully
support Mr. McMahon.
J
anuary
ioth
,
1952. The President in the Chair.
Also present:
Messrs Desmond R. Counahan
and Gerald J . O’Donnell, Vice-Presidents, John
Carrigan, John L. Kealy, Francis J. Lanigan, James
J. O’Connor, Reginald J. Nolan, Derrick M.
60
Martin, Roger Greene, Joseph P. Tyrrell, Thomas
A. O’Reilly, James R. Quirke, Francis J . Gearty,
Sedn O hUadhaigh, Desmond J. Mayne, Louis
E- O’Dea, John J. Nash, John J . Sheil, Joseph
Barrett, Ralph J. Walker, George G. Overend,
John R. Halpin, Patrick R. Boyd.
The following was among the business trans
acted :—
Legal text books
T
he
Council considered
a
report from the Court
o f Examiners which stated that the Minister for
Justice in 1939 appointed a Committee to consider
a grant for the publication o f legal text books.
The Committee made a report in 1945 and the
Department of Finance subsequently sanctioned a
subsidy of £7,500 towards the publication o f three
text books. No further progress has been made
towards the publication of these books. It was
decided that the President and Secretary should
seek an interview with the Secretary, Department
of Justice, to discuss the matter.
Costs o f leases
T
he
Council was asked on an agreed statement
of facts to decide what costs should be paid by
a lessee to a lessor in the following circumstances__
AB agreed to lease 8f acres of land to the Minister
for Lands for ten years at the yearly rent of
£57 is. 3d. It was afterwards agreed that the
rent should be commuted to a single payment of
£500. By deed dated 6th November, 1950, AB
demised the land to the Minister for ten yea’rs in
consideration o f £500 (receipt acknowledged).
No rent was fixed but the document contained a
number o f covenants appropriate to a lease. An
abstract of title was furnished and mortgagees of
the lessor joined in the deed. The Councfl decided
that as the parties had agreed to treat the document
as ^a lease the capital sum of £ 500 was the
estimated present value o f a rent o f £57 is. 3d. for
ten years. On this assumption the costs for which
the lessee was liable were Abstract o f Title,
£5 18s. 1 id., (detailed items under Schedule 2-)
costs of mortgagee joining, £ 1 n s . 6d. ;
scale
fee on lease at rack rent, registered land, £9. I f
the lease is registered in the Registry of Deeds by
the lessor’s solicitor, £ 3 extra.
The Council was asked to decide on an agreed
statement of facts the costs payable by the lessee
to the lessor under the following circumstances__
The lease was made pursuant to an Order o f the
Circuit Court under Part 3 o f the Landlord and
Tenant Act, 19 31. It was agreed that the rent
fixed under Part 3 is less than the rent in the open
market.
The lessor’s solicitor contended that