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RATES - continued
- Case stated - Tanks and vessels held to be
machinery and excluded under s. 7 of Annual
Revision of Rateable Property (Ir.) Amend-
ment Act, 1860 - (1977 No. S37 SS -
Finlay P. - 8/5/78).
Beamish A Crawford Ltd.
v.
Commissioner
of Valuation.
REAL PROPERTY
Conveyance
Habendum - Words of limitations -
See
Conveyance.
Lease
Covenant —Business premises — Shopping
centre - Covenant against using or per-
mitting use of demised premises for any
business other than specified business with-
out consent of lessor - Breach by permitting
licensee to sell toys on premises during
Christmas season - Interlocutory injunction
granted to lessor - (1978 No. 7033P -
McWilliam J. - 30/11/78).
Green Property Co. Ltd. v. Shalaine Modes
Ltd.
Mortgage
Mortgagee - Purchaser for value - Notice -
Mortgagor executing mortgage on same day
as wife sued him - Declaration in wife's
action that mortgagor trustee of property for
wife - Held mortgagee had notice of interest
of wife - (1975 No. 3130P - McWilliam J.
- 23/6/78).
Northern Bank
v.
Henry.
Title
Registration - Chargeant - Powers - Power
of sale of mortgagee by deed — Sale by
chargeant having same effect as sale by
registered owner for valuable consideration -
Chargeant being debenture holder - Receiver
not having power to affix seal of debtor
company to conveyance to purchaser -
Regisgratkm of Title Act, 1964, a. 62 - (S.
1603/78 - Butler J. - 1/5/78).
Industrial Development Authority A Folio
43689.
REVENUE
Customs
Mistaken charges - Repayment - Mobile
homes — Importer not bound by entry of
wrong tariff on customs form -
Interpretation of regulations — Repayment
ordered - (1974 No. 3310P - McWilliam J.
- 19/2/78).
Haufryn Estates v. Revenue Commissioners.
Exdse
Table waters - Beverages kept for sale in
bottles - Sachetsfilled with sweetened water
- Iced lollipops - Not chargeable as a
beverage - Finance (New Duties) Act, 1916,
s. 4 - (1974 No. 182P - McWilliam J. -
3/2/78).
Attorney General v. Lettf Ltd.
Income Tax
Emoluments - Deductions - Travelling ex-
penses - Taxpayer director of five companies
- Mqjor expenses paid by companies -
Minor expenses borne by taxpayer - Probab-
ility that minor expenses would have been
paid by companies if requested - Claim that
minor expenses deductible from emoluments
being assessed - Claim disallowed - Failure
of proof that taxpayer obliged "to incur and
defray" minor expenses out of his
emoluments - Income Tax Act, 1967, 2nd
sched., para. 3 - (1977 No. 280R -
McWilliam J. - 3/2/78).
MacDabheid v. Carroll.
SALE OF GOODS
Contract
Terms — Plastic roofing material — Bakelite
— Seller's action for price — Defendant buyer
failing to establish that he relied on skill and
judgment of seller, or that he was misled by
seller's warranty or misrepresentation about
properties of material bought — Judgment for
plaintiff - (1976 No. 406 - Gannon J. -
7/7/78).
Southern Chemicals Ltd. v. South qf Ireland
Asphalt.
Terms
Sale by description — Additive for turkey feed
— Plaintiff ordering chemical for mixing with
feed prepared by plaintiff - Defendant
supplying chemical in pure form — Turkeys
dying after eating plaintiff's feed — Diluted
chemical safe for mixing in feed — Held on
facts that pure chemical ordered — Defendant
not negligent in supplying pure chemical to
experienced maker of turkey feed — (1972
No. 3258P - Finlay P. - 1/5/78).
Bolands Ltd. v. Trouw Ireland Ltd.
SALE OF LAND
Contract
Rescission — Unlawful extension to building
— Condition that defendant vendor obtain
retention permission or remove extension —
Condition not satisfied - Rescission by plain-
tiff purchaser valid - (1976 No. 3122P -
Hamilton J. - 23/2/78).
Hughes v. Carter.
Contract
Specific performance — Memorandum of
agreement - Absence - Part performance -
Fraud on revenue — Illegality — Specific
performance refused despite unequivocal act
of part performance remedying lack of
memorandum - (1975 No. 4044P -
McWilliam J. - 24/5/77).
Starling Securities Ltd. v. Woods.
Contract
Specific performance - Memorandum of
agreement - Documents not referring to each
other - No written memorandum - Payment
of money not act of part performance—
Decree refused - (1977 No. 736P -
McWilliam J. - 5/5/78).
Howlin v. Power (Dubltn) Ltd.
Contract
Specific performance - Memorandum of
agreement — Insufficiency — Material term
omitted - Sale of licensed premises to
plaintiff - Closing date not stated - Decree
refused - (1977 No. 1904P - Kenny J. -
24/5/78).
Delgado v. Crean.
Contract
Specific performance — Memorandum of
agreement - Lease - Date of commence-
ment of term not agreed — Contract not
enforceable - Statute of Frauds, 1695, s. 2 -
(1976 No. 4328P - McWilliam J. -
12/4/78).
Law
v.
Murphy.
Contract*
Specific performance - Memorandum of
agreement — Memorandsm signed by
defendant vendor - Additional term agreed
after completion of memorandum —
Additional term absent frommemorandum -
Term in favour of defendant - Plaintiff
undertaking to be bound by additional term -
Specific performance decreed - (1975 No.
2156P — McWilliam J. - 20/4/78).
O'Mullane
v.
Riordan.
Contract
Specific performance - Memorandum of
agreement - Signature — Signature of
vendor's solicitor on letter - In absence of
contrary evidence signature assumed to have
been authorised by vendor - Statute satisfied
- (1977 No. 386P - McWffllam J. -
28/4/78).
Guerln v. Ryan.
Contract
Specific performance - Sale of public bouse
and adjoining land - House owned by hus-
band and land owned by wife — Both proper-
ties sold by husband, acting for himself and
wife, for single price - Two contracts of sale
with apportioned price — Sale treated as one
transaction - (1977 No. 1483P -
McWilliam J. - 30/6/78).
Mulrooney
v.
Regan.
Conveyance
Consent of spouse - Conveyance void unless
prior consent in writing of wife— Exception -
Sale for full value to bona fide purchaser —
Exception established in evidence - Family
Home Protection Act, 1976, s. 3 - (1978
No. 2 Sp - Doyle J. - 16/6/78).
Somers
v.
Weir.
Notice
Purchaser for value - See Real Property.
STATE SIDE
certiorari
Discretion - Denial in District Court of
opportunity to controvert evidence of
previous convictions — Appeal to Circuit
Court pending - Similar opportunity
available at hearing of appeal — Conditional
order discharged - (1977 No. 507 SS -
Gannon J. - 6/6/78).
The State (Stanbridge)
v.
Mahon.
Habeas corpus
Convicted prisoner - Medical treatment —
Applicant alleging that treatment unsuitable
- Valid warrant in execution of lxwftil
sentence - Procedure under Article 40, s. 4,
sub-s. 2, of the Constitution inapplicable —
(59/78 - Supreme Court - 24/7/78).
The State (McDonough) v.
Governor qf
Mountjoy Prison.
Habeas corpus
Grounds inadequate — Convicted prisoner —
Husband of prisoner also imprisoned —
Privilege of husband to visit wife occasionally
- Privilege withdrawn due to husband's
breach of prison discipline - Wife's imprison-
ment not unlawful because of correlative lots
of opportunity to receive visits fromhusband
- (1978 No. 423 SS - D'Atcy J. -
23/8/78).
The State (Murray)
v.
Governor qf Limerick
Prison.
STATUTE
Interpretation
Delegated legislation - Road traffic —
Insurance - Insurer's duty to keep records of
specified information - Statutory regulations
purporting to impose on insurer duty to
furnish "any information" required by police
- Literal meaning restricted by context -
Right of privacy - (1976 No. 539 SS -
Doyle J. - 21/2/78.
Murphy v.
P.M.PA. Insurance Co.
9