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JANUARY, 1919]

The Gazette of the Incorporated Law Society of Irelaad.

43

New Members.

THE following have joined the Society since

October, 1918 :—

Terence Byrne, Maryborough.

John W. Callan, Dundalk.

Arthur S. Coulter, Dundalk.

Patrick J. Kennedy, Carrickmacross.

Philip H. I. O'Reilly, 3 Upper Sackville

Street, Dublin.

New Solicitors

THE following were admitted during Novem

ber and December, 1918 :—

Name

Served Apprenticeship to

John W. Bell, Uownpatriek

Bell, Harry Bruce

B.A., T.C.D,

Clerke, William J.

'

...

Conroy, John Stephen

FitzGerald, Edward,

B.A., N.U.I.

Morrin, John Joseph

Wilfrid

Mulligan, Patrick T. J.

O'Connell, John Aloysius

O'Connor,

James G.,

B.A., N.U.I.

Porter, Robert Kerr

...

Sullivan, Barry I.

Wilson, John Bernard

Maxwell

Patrick O'Leary, Bantry

George Nicolls and George

Lynch, Galway

James Rogers, Tullamore

John J. McDonald, Dublin

Christopher Friery, Dublin

H. McNeile McCormick,

Sligo

Henry F. Brenan, Tulla–

more

Robert J. Porter, Belfast

James Nunan, Mallow

Arthur E. Bradley, Dublin

Demobilization

" ONE MAN BUSINESSES."

THOSE members of the profession at present

engaged in either Naval or Military Service

who, previous to joining such service, were

carrying on their profession alone, and not

in partnership with, or in the employment of,

any other Solicitor, and who now desire

immediate

release

in

order

to

resume

carrying on their business, should communi

cate with the Secretary of the Society.

Recent Legal Decisions

Mortmain

Bequest to the College of Surgeons

—Question of Charitable Gift.

An interesting and instructive case on the

Law of Mortmain and Charity came before

the Court of Appeal recently in

Miley v.

Attorney-General (reported (1918)

1 I.R.,455).

A Testatrix by her Will bequeathed a sum

of £500 to the Royal College of Surgeons in

Ireland. She died a few days after making

the Will. Her property consisted of real

estate valued at about £5,800, and personal

estate valued at £417. The Law of Mortmain

in Ireland, which is essentially different from

the Statutes on the same subject in England,

is substantially contained in the 16th Section

of the Charitable Donations and Bequests

Act, 1844 (7 & 8 Vict., c. 97), which enacts

that " No donation, devise or bequest for

" pious or charitable uses in Ireland shall be

" valid to create or convey any estate in

" lands, tenements or hereditaments for such

" uses, unless the deed, will, or other instru-

" ment containing the same shall be duly

" executed three calendar months at least

" before the death of the person executing

" the same, and unless every such deed or

" instrument, not being a will, shall be duly

" registered in the Office for registering deeds

" in the City of Dublin within three calendar

" months after the execution thereof."

If,

therefore, the gift to the College of Surgeons

was to be regarded as a charity, the legacy

was practically lost. There is no clear-cut

definition in law of a charity, but a number

of charitable uses are set out in an English

Statute, 43 Eliz., c. 4, which has its counter

part in the Irish Statute, 10 Chas. I., sen. 3,

c. 1.

In a judgment which may be regarded

as a classic on the subject

(Commissioners of

Income Tax v. Pemsel,

1891, A.C. 531), Lord

Macnaghten reduces legal charitable uses to

four principal

divisions :—(1)

Relief

of

poverty ;

(2) Advancement of education ;

(3) Advancement of religion ;

(4) Trusts for

other purposes beneficial to the community,

not falling under any of the preceding heads.

On the evidence before it, the Court of Appeal

found that the College of Surgeons under its

Charter existed for a two-fold object :—

(a)

For the advancement of education in its

specialised form of the science of surgery ;

and

(b)

for the discipline and general interests

of its members ;

and accordingly that the

bequest was not of a charitable nature within

the meaning of the Statute, and that the

bequest was, therefore, payable out of the

general estate of the Testatrix. The Court

indicated that the bequest might have been

impressed as a charity if it had been given

to the College for the exclusive purpose of

advancement of education.