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.