The Gazette 1949-1952

Certified and Corporate Accountants and the Society of Incorporated Accountants in reply to the representations made by the Society on the subject o f the formation of limited liability companies and the preparation o f articles and memoranda o f association. The replies received from the Society o f Incorporated Accountants and the Asso­ ciation o f Certified and Corporate Accountants were satisfactory and it was ordered that the Secretary should write to thank those bodies. Further representations are being made arising out o f the replies received from the Institute of Chartered Accountants and the Association of Practising and Commercial Accountants. D ecember ijth , 1951. The President in the Chair. Also present: Messrs. Desmond R. Counahan and Gerald J. O ’Donnell, Vice-Presidents, Derniot P. Shaw, Joseph P. Tyrrell, John J. Nash, Daniel O’Connell, James R. Quirke, John R. Halpin, Roger Greene, William J. Norman, John L . Kealy, James J . O’Connor, Francis J . Lanigan, George G. Overend, Ralph J . Walker, John Carrigan, Patrick R. Boyd, Thomas A. O’Reilly, Derrick M. Martin, John J. Sheil, Joseph Barrett. The following was among the business trans­ acted :— Ennis Urban District Council—Costs under the Small Dwellings (Acquisition) Acts T he Secretary read a letter received from Mr. Bryan McMahon, Law Agent to the Urban Council, enclosing copy o f a resolution, stated to have been passed at a meeting o f that Council, to the effect that the Council should resign in a body unless the Law Agent agreed to accept a fixed fee of £5 Ss-> or £6 6s., for each mortgage to secure an advance made under the Act. Inaccurate and defamatory statements concerning Mr. McMahon had been made at the meetings of the Urban Council on a number of occasions. It was decided that the Secretary should write to the County Manager protesting against the attacks made on the Law Agent and requesting that the County Manager should not permit misleading and inaccurate statements by Councillors to remain unanswered. It was decided to inform the County Manager that the Incorporated Law Society of Ireland and the County Clare Solicitors’ Association fully support Mr. McMahon. J anuary ioth , 1952. The President in the Chair. Also present: Messrs Desmond R. Counahan and Gerald J . O’Donnell, Vice-Presidents, John Carrigan, John L. Kealy, Francis J. Lanigan, James J. O’Connor, Reginald J. Nolan, Derrick M. 60

Martin, Roger Greene, Joseph P. Tyrrell, Thomas A. O’Reilly, James R. Quirke, Francis J . Gearty, Sedn O hUadhaigh, Desmond J. Mayne, Louis E- O’Dea, John J. Nash, John J . Sheil, Joseph Barrett, Ralph J. Walker, George G. Overend, John R. Halpin, Patrick R. Boyd. The following was among the business trans­ acted :— Legal text books T he Council considered a report from the Court o f Examiners which stated that the Minister for Justice in 1939 appointed a Committee to consider a grant for the publication o f legal text books. The Committee made a report in 1945 and the Department of Finance subsequently sanctioned a subsidy of £7,500 towards the publication o f three text books. No further progress has been made towards the publication of these books. It was decided that the President and Secretary should seek an interview with the Secretary, Department of Justice, to discuss the matter. Costs o f leases T he Council was asked on an agreed statement of facts to decide what costs should be paid by a lessee to a lessor in the following circumstances__ AB agreed to lease 8f acres of land to the Minister for Lands for ten years at the yearly rent of £57 is. 3d. It was afterwards agreed that the rent should be commuted to a single payment of £500. By deed dated 6th November, 1950, AB demised the land to the Minister for ten yea’rs in consideration o f £500 (receipt acknowledged). No rent was fixed but the document contained a number o f covenants appropriate to a lease. An abstract of title was furnished and mortgagees of the lessor joined in the deed. The Councfl decided that as the parties had agreed to treat the document as ^a lease the capital sum of £ 500 was the estimated present value o f a rent o f £57 is. 3d. for ten years. On this assumption the costs for which the lessee was liable were Abstract o f Title, £5 18s. 1 id., (detailed items under Schedule 2-) costs of mortgagee joining, £ 1 n s . 6d. ; scale fee on lease at rack rent, registered land, £9. I f the lease is registered in the Registry of Deeds by the lessor’s solicitor, £ 3 extra. The Council was asked to decide on an agreed statement of facts the costs payable by the lessee to the lessor under the following circumstances__ The lease was made pursuant to an Order o f the Circuit Court under Part 3 o f the Landlord and Tenant Act, 19 31. It was agreed that the rent fixed under Part 3 is less than the rent in the open market. The lessor’s solicitor contended that