The Gazette 1983

INCORPORATED LAW SOCIETY OF IRELAND

GAZETTE

Vol. 77. No. 4

May 1983

In this issue . . .

Comment

People v. Pringle, McCann & O'Shea

Part 2

Company/Commercial Referral Service 91

Q-J

The Purpose of Prisons?

Launch of Reprint of Irish Statutes 1922/76 99 Gifts and Distributions to U.K. Residents 101 Book Review 1 03 Tourism Symposium in Galway 1 05

107

Law Society Journalism Prize

Diary

1 07

Correspondence ^^

Professional Information

Executive Editor: Mary Buckley

Editorial Board: Charles R. M. Meredith, Chairman

John F. Buckley

Gary Byrne

William Earley

Michael V. O'Mahony

Maxwell Sweeney

Advertising:

Liam Ó hOisin, Telephone 3 0 5 2 36

The views expressed in this publication, save where other-

wise indicated, are the views of the contributors and not

necessarily the views of the Council of the Society.

The appearance of an advertisement in this publication

does not necessarily indicate approval by the Society for

the product or service advertised.

Published at Blackhall, Place, Dublin 7.

Comment

Going . • .

Going . . .

Gone

most disturbing feature of recent insolven-

cies, at least in the Dublin area, has been the

canvassing of creditors by prospective liquida-

tors seeking support for their appointment. The

existence of such canvassing does nothing to cast

doubt on the allegation that receiverships and

liquidations are extremely profitable sources of

revenue for those appointed.

Contests between the director's nominees and

those of creditors are perhaps inevitable and

there may be occasions when one group of

creditors may legitimately feel that their

interests might be better served by another

liquidator than the one proposed by one major

creditor.

It is not easy to see, however, why creditors

should have to be importuned by candidates for

appointment as liquidator. In many cases the

creditors will, unfortunately, already have

sufficient experience of insolvencies to be able to

decide, perhaps in consultation with others

similarly placed, on the most suitable appointee.

It is a practice which diminishes the

reputation of the accountancy profession and it is

to be hoped that the professional bodies of

accountants will take steps to end it. •

GA Z E T TE B I N D E RS

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