McNamee v Mansfield

CourtHigh Court
Judgment Date01 January 1945
Date01 January 1945

-Gifts to Superioress of Carmelite Convent and to Prior of Carmelite Fathers for the purposes of their Orders - Whether valid charitable gifts - Whether, if non-charitable, the gifts were valid as gifts to be applied for the purposes of the Orders.

A testator by his will made, inter alia, the following pecuniary bequest: —"To the Superioress for the time being of the Carmelite Convent, Loughrea, the sum of £300 for the purposes of the Order in the Irish Free State." He gave the residue of his estate "to the Prior, for the time being at my decease, of the Carmelite Fathers, Loughrea, to be applied by him for the purposes of the Carmelite Order in the Irish Free State." There are two Orders of Carmelite Friars, namely, the Order of Discalced Carmelite and the Order of Calced Carmelites, both Orders being popularly referred to as "Carmelite Fathers," but there are no Carmelite Friars other than Discalced Friars in the town of Loughrea. There are also two Orders of Carmelite Nuns, but the only Carmelite Nuns in Ireland are the Discalced Nuns who have a monastery at Loughrea, generally...

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3 cases
  • Bank of Ireland Trustee Company Ltd v Attorney General
    • Ireland
    • High Court
    • 30 July 1957
    ...charitable and was therefore exempt from legacy duty. Maguire v. Attorney GeneralIR [1943] I.R. 238 followed; McNamee v. MansfieldIR [1945] I.R. 13 distinguished; Attorney-Generalv. Hall [1897] 2 I.R. 426 and O'Hanlonv. Logue [1906] 1 I.R. 247 approved; Clocks v. MannersELR L.R. 12 Eq. 574 ......
  • Gilmour v Coats
    • United Kingdom
    • House of Lords
    • 8 April 1949
    • Ireland
    • High Court
    • 5 February 1979
    ...General & Ors, 1935 I.R. 782; Munster & Leinster Bank ,.v. Attorney General & Ors, 1940 I.R. 19; Keogh, deceased. McNamee .v. Mansfield 1945 I.R. 13; Scott Bayley deceased. Brown .v. Gregg; 1945 I.R. 224; Re Meehan deceased. Tobin .v. Cohalan. 1960 I.R. 82). The facts that the purposes of a......

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