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plaintiff condemned in costs. As an alternative, he

asked that the plaintiff pay towards the defendant's

costs the sum of £i 50 lodged in Court; alternatively,

he asked that the plaintiff be ordered to bear his

own costs. The plaintiff, on the other hand, applied

for an order for the payment of his costs out of the

estate.

If this had been a case of opposition by the

testator's brother to probate of the will propounded

by the executor I should have no hesitation in

saying that in my opinion the testator's own conduct,

viz., the state of his health a fortnight before the

will was made and three weeks after its execution,

coupled with the subsequent history of his illness,

was to be considered the cause of the litigation which

occurred after his death as to the validity of his

will. Moreover, the medical evidence given on

behalf of the plaintiff went further than deposing

to the testator's condition some time before and

some time after the execution of the will;

the

opinion was offered that the testator's condition of

insanity had probably not changed very much in

the meantime.

Is this case, then, different from a case of un

successful opposition to probate ? I am not satisfied

that it is. When the plaintiff acquiesced in a grant

of probate in common form his own information

about the condition of the testator's health was

what he had been told in the letter of the 5 th February

1951. That letter did not inform him that Dr.

O'Regan, a fortnight before the will was made, had

reached the conclusion that the testator was certi-

fiably insane. Moreover, the plaintiff was resident

in the United States.

In these circumstances and in view of the prin

ciples as I find them stated in the cases which I have

referred to, I think it is proper that the plaintiff

should have his costs out of the estate. In reaching

this conclusion I am fortified by the course which

Gibson, J., indicated he was prepared to take in

Smith

v.

M'Cashin—32. I.L.T.R. (1898), 55.

The plaintiff has, however, already received by

way of distribution of his share of the residue a sum

stated by counsel to be approximately £326. He

must repay this money to the executor as a condition

of the payment of his costs out of the estate.

The sum of £150 lodged in Court by the plaintiff

by way of security for the defendant's costs must be

paid out to the plaintiff. It is money paid into Court

for a specific purpose ; and, much as I might desire

that it should reach the hands of the executor in

part-repayment of the plaintiff's share of the residue,

I do not think I have any power to deal in that way

with the money lodged in Court as security for

costs.

The defendant must, of course have his costs

out of the estate as executor's costs.

(Mulligan

v.

McKeown—(1955) I.R. 112.)

-B/7/

of costs. Signature where solicitor practises under a

business name.

The plaintiff, a solicitor practising alone under a

business name, delivered to the defendant a bill of

costs signed in the business name. In proceedings

for recovery of the costs it was pleaded inter aHa

that the plaintiff had not delivered to the defendant

a bill of costs subscribed with the proper hand of

the plaintiff as required by the Solicitors (Ireland)

Act, 1849 (12 and 13 Vie. C. 53), Section 2. The

Circuit Judge held that the Bill was not properly

signed and dismissed the action and an appeal was

taken to the High Court on Circuit. In the course

of his judgment allowing the appeal, Haugh, J., said :

The plaintiff, William L. Carroll, is a solicitor carry

ing on business alone under the name of Carroll &

McKenna. The bill of costs was signed Carroll &

McKenna, and it was objected on behalf of the

defendant that such signature was not sufficient to

comply with the provisions of the Solicitors Act,

and that Mr. Carroll should have put his signature

at the foot of the bill. The point has never been

decided in Ireland, but there is a decision of the

English Court of Appeal (Goodman

v.

Eban, 1954

—L.Q.B. 550), in which it was decided that such a

signature was sufficient to comply with the English

Act, the Solicitors Act, 1932 (22-23 George V.,

C. 57, S. 65). The phrasing of the relevant section

is different in the two Acts, but I find that in sub

stance the relevant provisions as to the required

signature of a solicitor's bill of costs are the same.

I propose to follow the decision of the Court of

Appeal in England and accordingly I will allow the

appeal with costs. In the event of this case being

reported I would like to add that I think as a matter

of prudence a solicitor practising alone under a firm

name should sign in his own name for and on behalf

of the firm name.

(Carroll

v.

Ryan, 91 I.L.T.R. 194.)

Exemption from rates—advancement of profession.

The Royal College of Nursing in England claimed

to be entitled to a rating relief under Section 8 of

the Rating Act, 195.5, in respect of their premises

on the ground that their main objects were charitable.

The main objects of the College were

(a)

to promote

the science and the art of nursing and the better

education and training of nurses and their efficiency

in the profession of nursing ;

(b)

to promote the

advancement of nursing as a profession in all or any

of its branches. It was admitted by the local authority

that the objects in

(a)

are charitable.