CERTIFICATE OF CONFORMITY- con- | COCK-continued.
tinued.

See LICENSING ACTS. 5.
Rate-Unsuccessful appeal to Quarter Ses-
sions
374

See RATES. 1.
CHARGING ORDER-Costs-39 & 40 Vict.
c. 44, s. 3
44

12 & 13 Vict. c. 92, and to cause cocks to fight is
an offence within that section. Budge v. Parsons
(3 B. & S. 382) and Bates v. M'Cormick (8 Ir.
Jur., N. S. 239) followed. Allen, Appellant ;
Small, Respondent
K. B. 705
COLLECTOR OF INLAND REVENUE—
Refusal to grant excise license-Certi-
ficate made without jurisdiction-Man-
damus

494

judgment. The Rover Cycle Co. taxed their costs
in the action at £440. W. presented a petition for
arrangement in the Belfast Bankruptcy Court,
offering to pay his creditors 1s. in the £, but the
petition was dismissed, and he was adjudicated
bankrupt. He had no assets, and was a clerk in
Belfast, earning 30s. a week. On the application
of the bankrupt for a certificate of conformity:-
Held (affirming the decision of the Recorder of
See LICENSING ACTS. 1.
Belfast), that the failure to pay a dividend of 10s. COLLISION-Claim for damages for personal
in the £ did not arise from circumstances for which injuries-Pilot—Regulations for preventing collisions
the bankrupt should not be justly held responsible. at sea-Articles 10-21-Both ships in fault—
In re Williamson
APP. 125 Division of loss-Merchant Shipping Act, 1894,
CERTIORARI-Prevalence of irregular practice sect. 419, sub-sect. 4-Judicature Act (Ireland),
-Discretion of Court
190 1877, sect. 28, sub-sect. 9.] The plaintiff sustained
personal injuries in a collision at sea that occurred
between a schooner in his charge as pilot, and the
defendants' steamer. In an action in personam
against the defendants, claiming damages in respect
of such injuries, caused, as alleged, by the negli
gence of the defendants, the jury (inter alia) found
that the defendants were negligent in not getting
out of the way of the schooner, or stopping; and
assessed the plaintiff's damages at £500. It was
admitted that the schooner, which was being over-
taken by the steamer, displayed no stern light, as
required by article 10 of the statutory regulations.
On a motion to set aside the verdict and judgment
entered for the plaintiff for £500 at the trial :—
Held, that the Merchant Shipping Act, 1894, c. 60,
sect. 419, sub-sect. 4, is not confined to Admiralty
cases, but applies to all Courts; that the schooner
was in fault in respect of the said breach of the
collision regulations; and, per Andrews and
Gibson, JJ. (Boyd, J., dissenting), that the
Admiralty rule as to division of loss applied; and
that the plaintiff was only entitled to half the dam-
ages assessed by the jury. Boucher v. The Clyde
Shipping Co.
COMPANY-Articles of association-Restriction
on transfer

-

-

587

See SOLICITOR'S LIEN.
CHILD-Sale of intoxicating liquor to-Act of
assistant contrary to orders of publican
See LICENSING ACTS. 4.
[498
Sale of intoxicating liquor to-Conviction-
Whether to be endorsed on license
See INDORSEMENT OF CONVICTION.
CIVIL BILL DECREE — Practice, County
Court Action for amount of former decree·
Adjournment of hearing-Lapse of seven years from
decree
Extinguishment of debt-14 & 15 Vict.
c. 57, s. 144.] The plaintiff obtained a civil bill
decree against the defendant on 13th April, 1896,
no renewal of which was at any time applied for or
granted. On 2nd January, 1903, the plaintiff
issued a new civil bill to recover the amount due
under the former one, which came on for hearing
at Sessions held on 31st March, 1903, but stood
adjourned to the ensuing Sessions, when the plain-
tiff obtained a decree for the amount sued for,
dated 18th June, 1903. On a case stated by the
Judge of Assize on appeal:-Held (Wright, J.,
dissenting), that the decree appealed from not
having been made before the expiration of seven
years from the date of the original decree, the debt
and costs under the latter were, by virtue of sec-
tion 144 of 14 & 15 Vict. c. 57, absolutely extin-
guished, and that the action was not maintainable. COMPENSATION-Compulsory purchase 15

See ESTATE DUTY.

Dentists

2.

K. B. 129

644

Refusal to register- Misleading

name

634

See COMPULSORY PURCHASE.
COMPROMISE — Receiver - Loan fund society
See LOAN FUND SOCIETY. 1. [601, 612
COMPULSORY PURCHASE-Local govern-
ment- Acquisition of lands— Arbitration-Power
of arbitrator to determine amount of compensation—
Lands Clauses Acts-Housing of the Working
Classes Act, 1890, sch. 2, clause 7.] By a Provi-

CONTRIBUTORY PLACE-continued.
unless each such unit is a place in respect of which
the expenses have been incurred. Decision of the
King's Bench Division reversed. The King (Bally-
castle Rural District Council) v. The Local Govern-
ment Board for Ireland K. B. 270; APP. 283

Sessions order-Appeal-Affirmance
See QUARTER SESSIONS.

64

Indorsement on license-Sale of intoxicating

COMPULSORY PURCHASE-continued.
sional Order of the Local Government Board,
incorporating the 2nd schedule to the Housing of
the Working Classes Act, 1890, a local authority
was empowered to take lands compulsorily. An
arbitrator was appointed. Evidence was given
before him on behalf of the occupier of certain CONVICTION-Erroneous certificate of Petty
lands proposed to be taken that his interest therein
was of a certain value. Evidence was given on
behalf of the local authority valuing his interest at
a less sum. The arbitrator inspected the lands, and
awarded as compensation a sum less than the value
as appearing from the evidence given on behalf of
the local authority :-Held, that he was at liberty
to do so, and was not confined within the limit of
the amounts at which the interest was valued on
behalf of the occupier and the local authority
respectively. Ex parte Crawford v. M'Swiney
[K. B. 15
Superfluous land-Title-Conditional limita-
tion

421

ment

With county council-Member of council-
Public work-Penalty
529

-

-

See COUNTY COUNCIL.
CONTRIBUTORY PLACE - Local govern-
Water supply — Liability of contri-
butory place for expense of water supply to
part of such place-Public Health (Ireland) Act,
1878 (41 & 42 Vict. c. 52), s. 233-Local Govern-
ment (Ireland) Act, 1898 (61 § 62 Vict. c. 37)—
Public Health (Ireland) Act, 1900 (63 & 64 Vict.
c. 10)-Powers of Local Government Board.] The
Local Government Board have no absolute discre-
tion to determine the area of charge on which
special expenses under the Public Health Act shall
be levied. Apart from the provisions of the Public
Health (Ireland) Act, 1900, which enables the
Local Government Board, with the consent of the
Rural District Council, to impose such expense on
the whole rural district, their power is to deter-
mine which of the four units mentioned in section
232 of the Public Health (Ireland) Act, 1878,
is to be selected as the area of charge. They have
no power to aggregate two or more of these units,

liquor to child

-

Taxation

587

See INDORSEMENT OF CONVICTION.
COSTS-Out of estate-Practice
Disallowances where bill reduced by one-sixth—
Professional charges, meaning of R. S. C., 1893,
Ord. LXV., R. 44 (e), R. 64 (40).] The words
"professional charges " in Ord. LXV., R. 64 (40),
mean professional charges properly so-called, and
The
do not include disbursements of any kind.
English practice to the contrary not followed. In
the Goods of Kennedy; Cunningham v. M'Donagh
[K. B. (PROB.) 417

2.

Party and party-Practice-Taxation-
Fees to counsel-Instructions for brief-Service of
subpænas-Attendance of solicitor on the record as
witness—Rules of Supreme Court, Ireland, 1893,
LXV., R. 64.] In an action brought under Lord
Campbell's Act, claiming damages in respect of the
death of the plaintiff's husband, caused, as was
alleged, by the negligence of the defendants,
judgment was entered for the plaintiff for £2500
The plaintiff's solicitor paid to senior
and costs.
counsel fees on briefs on the trial of 20 guineas
each, and to junior counsel a fee of 15 guineas,
and refresher fees of 10 guineas and 7 guineas
respectively. On the taxation of the plaintiff's
costs as between party and party, the Taxing
Master reduced the fees on counsels' briefs to 12
guineas and 8 guineas, and the refresher fees to
He also reduced
5 and 3 guineas respectively.
the charge of £100 claimed by the plaintiff's
solicitor, for instructions for brief, to £20, and
disallowed in toto a claim for allowances in respect
of the said solicitor's attendance as a witness at the
trial:-Held, on a motion for review of the taxation
of the plaintiff's costs in the action, that the Taxing
Master had failed to recognise the magnitude and
difficulty of the case, and that the amounts paid to
counsel on briefs on the trial should be restored;
that the amount allowed to the plaintiff's solicitor
for instructions for brief was inadequate, and that
this item should be sent back to the Taxing Master
for reconsideration. The Court refused to interfere
with the exercise of the Taxing Master's discretion
in respect of the refresher fees, and affirmed the
disallowance of the claim in respect of the attend-
a witness.
ance of the plaintiff's solicitor as
Barry v. Spaight

K. B. 478

COSTS-continued.

3.

COUNTY COUNCIL-continued.

the contract was not within the mischief (viz. a
conflict of interest and duty) prohibited. Has-
tings v. Cogavin
K. B. 529

Liability for repair of roads-Mandamus

See ROAD.

Party and party-Practice-Taxation-
Right of way-Public and private-General costs-
40 & 11 Vict. c. 57, s. 53.] In an action for
damages for the obstruction of a right of way,
claimed alternatively as a public and as a private
right of way, the jury found in favour of the
plaintiffs in respect of the claim founded on the
public right of way, a verdict being directed for
the defendant in respect of the claim founded on COVENANT-Lease of licensed premises

the alleged private right of way. On a motion for
review of the taxation of costs :-Held, that the
plaintiffs were entitled to the general costs of the
action, and the defendant only to the costs of the
issue on which he succeeded. Kennedy v. Healy
([1897] 2 I. R. 258) distinguished. Smyth v.
Wilson
K. B. 40
Certiorari- Prevalence of erroneous prac-
tice

-

190

44

Bankruptcy

Failure to pay 10s. in the £-Certificate

-

118, 125

of conformity
See CERTIFICATE OF CONFORMITY. 1, 2.
COUNSEL-Fees to Instructions for brief-
Taxation
478

See COSTS. 2.
COUNTY COUNCIL - Local Government Act,
1898 (61 & 62 Vict. c. 37)—Orders, December, 1898,
Art. 12-Contract in respect of public work in the
district-Supply of goods to lunatic asylum—Asylum
board representing two counties Urban district
councillor in one a contractor-Penalty.] Article 12
of the Orders of the 22nd December, 1898, made
under the Local Government (Ireland) Act, 1898,
provides that "A person shall be disqualified for

-

[269, 279
COUNTY COURT-Decree — Lapse of seven
years-Extinguishment of liability 522
See CIVIL BILL DECREE.

being a member of a council . . . of a dis- DEDUCTION-Estate duty -
trict. . . if he is concerned. . . in any bargain,
See ESTATE DUTY. 1.

-

644

522

621

or contract, entered into with the council" (i.e. DEMAND OF POSSESSION - Landlord and
county or district), ". . . and for the purpose of Tenant Law Amendment Act (Ireland), 1850
this provision any bargain or contract with the | (23 & 24 Vict. c. 154), s. 86 — Caretaker — Bailif
county council in respect of any public work in a orally authorised by landlord.] By section 86 of
district shall be deemed to be a bargain, or contract, the Landlord and Tenant Law Amendment Act
with the council of that district." The respondent (Ireland), 1860, in order to found a summons for
was an acting councillor for the urban district of the recovery of premises under the section, demand
Ballinasloe, County Galway, and while such acting of possession must be made by the owner, or his
councillor was a contractor to the board of gover known agent or receiver:-Held, that a demand
nors of the Ballinasloe Lunatic Asylum for the of possession made by a bailiff orally authorised to
supply of delft and brushes. The district of the make it by the owner, where such authority was
asylum comprised two counties, Galway and Ros- known to the person from whom the possession was
common, and the board was a joint committee of demanded, was a sufficient demand within the
the councils of both counties, with a representation section. Murphy, Appellant; Grady, Respondent
from each council, pursuant to section 9 of the
[K. B. 591
Act:-Held, that the respondent's contract was not DENTIST-Company-Name of proposed Com.
one in respect of any public work within the district, pany involving false representation Refusal to
and that therefore he had not incurred a penalty register—Mandamus-Dentists Act, 1878 (41 § 42
under article 12. Held, also, by Gibson, J., that Vict. c. 33)—Companies Act, 1862 (25 § 26 Viet.

-

DENTIST-continued.

DUBLIN-Rates-Arrears-Liability of occupier
See RATES. 3.

See ESTATE DUTY.

-

[596

Separate bedroom

Parliamentary franchise
See PARLIAMENT. 1, 2.

EJECTMENT.

-

383, 389

See ACTION TO RECOVER POSSESSION OF
LAND.

EQUITABLE EXECUTION-Receiver
See RECEIVER.
EQUITABLE TITLE

Ejectment

-

69

Second mortgagee-

357, 360

See ACTION TO RECOVER POSSESSION OF

c. 89), s. 6.] The memorandum of association of
a Company proposed to be formed for the purpose DUTY.
of carrying on the business of teeth extracting and
artificial teeth making, provided that the name of DWELLINGHOUSE
the Company should be "S. G. Rowell, Dentist,
Limited." None of the signatories to the memo-
randum (one of whom was S. G. Rowell) was
registered as a dentist under the Dentists Act,
1878. The Registrar of Joint Stock Companies
having refused to register the memorandum of
association under the Companies Act, 1862:-
Held, that a mandamus would not be granted to
compel him to do so, since the use by the Company
of the proposed name would involve a false repre-
sentation, tending to mislead the public. The
King (Rowell) v. The Registrar of Joint Stock Com-
panies for Ireland
K. B. 634
2. - Registration-Taking or using the name
Person-Company Dentists Act, 1878 (41 & 42
Vict. c. 33) Interpretation Act (52 § 53 Vict.
c. 63).] The word "person" in the Dentists Act,
1878, relates only to an individual, and does not
embrace a corporation or company. A company,
by assuming a name which includes the words
"surgeon dentists," does not become liable to a
prosecution under the Act for using a name, title,
addition, or description, implying that it is re-represented by £8119 48. The Commissioners of
gistered under the Act. O' Duffy v. Jaffe

----

---

-

LAND. 3.

ESTATE DUTY-Deduction — Marriage settle-
ment-Bonâ fide purchase-Partial consideration in
money or money's worth - Succession Duty Act,
1853, s. 17-Finance Act, 1894, s. 3 (1), (2).] By
a settlement on the marriage of L. and D., L., the
husband, in consideration, partly of the transfer to
him by D., the wife, of 600 Grand Canal shares
and partly of the marriage, granted certain lands
in trust for himself for life, and after his death for
D. absolutely. Upon L.'s death the lands, portion
of which had in the meantime been sold, were

Inland Revenue claimed estate duty upon the full
[K. B. 27 sum of £8119 4s. as being the principal value of
DISCOVERY- Practice - Ejectment Title- the property passing to D. upon the death of L.,
Superfluous lands Conditional limitation-For- | ascertained in accordance with the provisions of
feiture Lands Clauses Consolidation Act, 1845 the Finance Act, 1894. They disputed D.'s right
(8 Vict. c. 18), s. 127.] Where, under the pro- to a deduction of £6600, being the value at the
visions of sect. 127 of the Lands Clauses Consolida- date of the settlement of the consideration in
tion Act, 1845, superfluous lands become, in de- Grand Canal shares, upon the ground that the
fault of sale within the prescribed period, vested transaction embodied in the settlement was not
in the adjoining owners, the vesting takes place one in which the £8119 48., the value of the land,
by force of a conditional limitation and not of a was to pass to her upon the death of L., by reason
forfeiture. In an action brought to establish title only of a bonâ fide purchase from him for partial
to lands which the plaintiff claimed had become consideration in money or money's worth, within
vested in him under the above section, the defen- the meaning of section 3 (2) of the Act:- Held,
dants objected to answer interrogatories, on the that the expression" partial consideration in money
ground that discovery might disclose facts in or money's worth," in section 3 (2), was intended
consequence of which lands might become for- to relate to contracts in which the consideration
feited :—Held, that having regard to the distinction was partly money or money's worth and partly
between a conditional limitation and a forfeiture, marriage, and that the sum in respect of which D.
the defendants were not entitled to exemption was liable to pay estate duty was to be ascertained
from discovery. Miller v. Waterford Harbour by deducting £6600, the value of the consideration
Commissioners
K. B. 421 in money or money's worth, from £8119 48., the
DISCRETION-of Court-Certiorari 190 value of the property passing to her under the
See LICENSING ACTS. 5.
settlement upon the death of L. In re Lombard

[K.B. 621
See BIAS.
Shares Company-Articles of associa-
DISTRESS-Goods of deceased person-Action tion — Restrictions on transfer — Right of pre-
pending for grant of administration-In- | emption-Estate duty-Principle of valuation—Sale
junction on application of plaintiff, alleged | in open market—Property passing on death—Repug-
sole next-of-kin
427 nancy-Rule against perpetuity-Companies Act,
See INJUNCTION.
1862 (25 & 26 Vict. c. 89), s. 16-Finance Act,

716

INDEX.

[1904.

ESTATE DUTY-continued.
directors, and at any price. It was provided that
the executors or administrators of a deceased
member should be the only persons recognised by
the Company as having any title to the shares
registered in the name of such member, and that
any person becoming entitled to a share in conse-
quence of the death of any member might, subject
to the regulations contained in the articles, transfer
such share to himself or any other person; the
executors of a deceased member being further
empowered, subject to the approval of the directors,
to transfer the share of such member to his son or
brother, or to any son or brother of any existing
member. Upon the death of the testator the execu-
tors paid for estate duty in respect of the said 750
shares a sum calculated on the basis that the value
thereof was, having regard to the right of pre-
emption and restrictions on transfer and sale con-
tained in the articles, limited to the “fair value”
of each share fixed by the articles at £100, and
refused to pay any further duty. On an informa-
tion by the Attorney-General, seeking a declaration
that on the death of the testator estate duty became
payable, under the Finance Act, 1894, upon the
principal value of the said shares, being the price
which same would fetch if sold in the open market
at the time of the testator's death, and that such
value was not limited to the "fair value" of £100
a share, or for the determination of the manner in
which such value was to be ascertained :--Held,
(1) That the principal value of the shares to which
the testator was entitled at the time of his death
was to be estimated at the price which the same
would, in the opinion of the Commissioners of
Inland Revenue, fetch if sold in open market at the
time of such death, and that such principal value
was not necessarily limited to the par or
"fair
value" of £100 a share. (2) Per Boyd and
Kenny, JJ. (Palles, C. B., diss.), that in estimating
such principal value regard was to be had by the
Commissioners to the special provisions in the
articles of association with reference to alienation

ESTATE DUTY-continued.
1894 (57 58 Vict. c. 30), ss. 1, 2, 3, 5; 7, sub-s.
5; 13, 22 (6).] By will, dated the 26th July,
1901, a testator devised all the residue of his pro-
perty to his executors upon trust, to pay the
interest of one-sixth part thereof to each of five
of the testator's sons and daughters, respectively,
for life; and of the remaining one-sixth part, to
such of the children of a deceased daughter as
should then be living, in equal shares; and he
directed that, subject to the said life estates, his
trustees should hold the said respective sixth-parts
or shares (save as to the share of one daughter,
which, after her death, was to be held in trust for
the remaining residuary legatees) upon trust, for
such person or persons as the parties respectively
entitled to a life interest in the said shares might
by deed or will appoint. The testator died on the
15th September, 1901, and the said will was duly
proved by the three executors therein named. The
residuary estate of the testator included 750 fully
paid-up shares in the firm of J. J. & Son, Ltd., a
Company registered on the 9th October, 1891,
under the Joint Stock Companies Acts, dividends
upon which had been paid by the Company for some
years previously to the testator's death at the rate
of twenty per cent. per annum. The articles of
association of the Company contained an elaborate
series of provisions relating to the registration of
holders and to the alienation of shares in the Com-
pany, whereby it was (inter alia) provided that any
member proposing to transfer a share should serve
a "transfer notice" upon the Company (who were
not bound to recognise any equitable claim in a
share) of his intention to transfer, which notice
constituted the Company his agent for the sale of
the share to any member at the "fair value
thereof," the latter being defined as a sum of £100,
or such other sum as should from time to time be
fixed as the "fair value" by resolution of the
Company in general meeting. No share could,
save as therein provided, be transferred to a non-
member so long as any member was willing to
purchase the same at the "fair value," the direc-and transfer of the shares of the Company, and as
tors being empowered to refuse to register any
transfer to a non-member of whom they did not
approve, such transfer being void. Upon the Com-
pany, within twenty-eight days after the service
of "the transfer notice," finding a member willing
to purchase, the retiring member was bound, upon
payment of the "fair value," to transfer the share
to the purchasing member, in default of which the
Company might receive the purchase-money and
enter the name of the purchasing member in the
register as the holder of the share. In the event of
the Company not finding a purchaser within the
twenty-eight days specified, the retiring member
might, within three months, sell and transfer the
share to any person, subject to the approval of the

to the "fair value" thereof. (3) Per Boyd and
Kenny, JJ., that the articles of association were
not invalid, either as infringing the rule against
perpetuity, or as being repugnant to the right of
alienation inherent in absolute ownership. Held,
per Palles, C.B. (without expressing any opinion as
to the validity of the articles), that inasmuch as the
entire legal and equitable interest in the shares was
vested in the testator at the time of his death, the
whole of such interest formed portion of the
deceased's property passing on his death within
section 1 of the Finance Act, 1894, and was accord-
ingly subject to the payment of estate duty, that
portion of the value of the shares which represented
the right of pre-emption being properly within