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protect itself and not to favour its director. Further,

there was nothing to suggest that the £641 was

extravagantly spent or that the benefit which R

actually received could have been got for less. When

there was a benefit and, therefore, a perquisite, the

Act provided that the measure of the perquisite

should be the expense incurred by the company in

providing it. Nothing in the facts of the case justified

any reduction of the sums in which R had been

assessed.

(Rendell

v.

West (Inspector of Taxes) [1964]

2 All E.R. 464).

LIST OF NEW MEMBERS

From ist September,

1963

to $ist August,

1964.

BABINGTON, EMERSON H. Buncrana, Co. Donegal.

BEATTY, WALTER, 68 Fitzwilliam Square, Dublin 2.

BINCHY, JOHN F., Cavan.

BLAKE, BRUCE F. ST. JOHN, 3 5 St. Stephen's Green,

Dublin 2.

BOURKE, SEAN 9 Clare Street, Dublin 2.

BRENNAN, BERNARD M., Sligo.

BUTLER, MICHAEL J., 42/43 Main Street, Tipperary.

BYRNE, BRENDAN, 94 Grafton Street, Dublin 2.

CARROLL, BERNARD J., City Hall, Cork.

COLLINS, ANTHONY E., 19 Eustace Street, Dublin 2.

COSGRAVE, STUART L., 39 Nassau Street, Dublin 2.

CREED, MICHAEL B., Macroom, Co. Cork.

CUSACK, THOMAS F., Solicitors' Dept., G.P.O.,

Dublin i.

DEVINE, JAMES J. Nenagh, Co. Tipperary.

DICKSON, MICHAEL G.,

31 Fitzwilliam Square,

Dublin 2.

DILLON-LEETCH, THOMAS A., Ballyhaunis, Co. Mayo.

DONNELLY,

PATRICK

J., 67 Palmerston Road,

Dublin 6.

DOWNES, ROBERT A., Mullingar, Co. Westmeath.

DOYLE, AILIN A., 8 Trinity Street, Dublin 2.

DRUM, MATTHEW P., 3/4 Foster Place, Dublin 2.

DUDLEY, JAMES N., 2 Rowe Street, Wexford.

DUNDON, JOSEPH L., 101 O'Connell Street, Limerick.

EARLY, FINTAN, 29 Dublin Street, Carlow.

EGAN, JOHN L., 2 Inns Quay, Chancery Place,

Dublin 7.

FAGAN, PETER B., 22/23 Dawson Street, Dublin 2.

FANNING, JOHN, 4 Cathedral Street, Dublin i.

FANNING, William G., 32 Nassau Street, Dublin 2.

FARRELL, IAIN R., 33 George's Street, Waterford.

FITZGIBBON, PATRICK, Listowel, Co. Kerry.

FITZSIMONS, MICHAEL J., 8 Clare Street, Dublin 2.

GERAGHTY, WILLIAM S., 69 Lower Leeson Street,

Dublin 2.

GILVARRY, JOHN M., Ballina, Co. Mayo.

GLEESON, FRANCIS P., Thurles, Co. Tipperary.

GLOVER, EDWARD R. A., 15 St. Stephen's Green,

Dublin 2.

GLYNN, JOHN F. P., 20 Westland Row, Dublin 2.

GOLDING, GRAHAM M., 23 Ely Place, Dublin 2.

HAYES, JOHN L. F., 56 O'Connell Street, Limerick-

HOULIHAN, MICHAEL P., Bindon Street, Ennis, Co.

Clare.

IRWIN, WILLIAM A., 56 Grand Parade, Cork.

KIELY, David O'N., 14 Patrick Street, Kilkenny.

KINGSTON,

CHARLES B.,

32 Bachelor's Walk,

Dublin i.

KIRWAN, HELEN, M., 25 Wicklow Street, Dublin 2.

KIRWAN, WILLIAM

J. P.,

25 Wicklow Street,

Dublin 2.

LOFTUS, DERMOT,

34 Upper O'Connell Street,

Dublin i.

LOFTUS, KEVIN J., Ballina, Co. Mayo.

LUDLOW, HUGH A., Dunmanway, Co. Cork.

LYNCH, JAMES, Ballyshannon, Co. Donegal.

LYONS, BRIAN O., 25 Castle Park, Monkstown, Co.

Dublin.

MAGUIRE, WALTER P.,

68 Fitzwilliam Square,

Dublin 2.

MATTHEWS, NEIL M., Drogheda, Co. Louth.

MONAHAN, JAMES, Ennis, Co. Clare.

MOYLAN, ANTHONY G., Loughrea, Co. Galway.

MOYLAN, PETER F., Loughrea, Co. Galway.

MURNAGHAN, DENIS M., 16 Molesworth Street,

Dublin 2.

MAC AN AILI, CIARAN, 36 Wicklow Street, Dublin 2.

McDoNALD, GODFREY F., 38 Dublin Street, Carlow.

McDowELL, DENIS M., 29 Merrion Square, Dublin 2.

McFADDEN, LAURENCE, J., 34 Upper Ormond Quay,

Dublin 7.

MCGIOLLARNATH, SEAN F., 41 Eyre Square, Galway.

McHALE, MAIRE, 96 Upper George's Street, Dun

Laoghaire, Co. Dublin.

McMAHON, PATRICK G., Newcastle West, Co.

Limerick.

McMAHON, PETER J., 33/36 Dame Street, Dublin 2.

NIC SHIOMOIN, MAIRE, 13 Bachelor's Walk, Dublin i.

O'BROLCHAIN, BLANAID, 30 Lower Baggot Street,

Dublin 2.

O'CALLAGHAN, MARGARET, " Carbery " Silchester

Road, Glenageary, Co. Dublin.

O'CONNOR, JAMES J., 2 George Street, Wexford.

O'DONNELL,

JAMES R.,

8

Glentworth Street,

Limerick.

O'DOHERTY, EDWARD A., Kilrush, Co. Clare.

O'DwYER, JOHN A., 15 South Frederick Street,

Dublin 2.

O'FLYNN, FRANCIS J., 59 South Mall, Cork.

O'HALLORAN, CARMEL, 67 Sandford Road, Ranelagh,

Dublin 6.

O'KEEFFE, JAMES L. Skibbereen, Co. Cork.