The Estate of Joseph Hatton Carroll

• Jurisdiction: Ireland
• Judge: Ross, J.
• Judgment Date: 14 November 1906
• Court: Chancery Division (Ireland)
• Date: 14 November 1906

In The Matter of The Estate of Joseph Hatton Carroll.

Ross, J.

CASES

DETERMINED BY

THE CHANCERY DIVISION

OF

THE HIGH COURT OF JUSTICE IN IRELAND

AND BY

THE IRISH LAND COMMISSION,

AND ON APPEAL THEREFROM IN

THE COURT OF APPEAL.

1906.

Land Purchase Acts — Irish Land Acts, 1903 (3 Edw. 7, c. 37), section 48; 1904 (4 Edw. 7, c. 34), section 3 — Estate solvent as to income — Sale to tenants — Insufficiency of proceeds to pay Board of Works charge — Percentage payable to vendor.

Held, that a percentage, under section 48 of the Land Act, 1903, was payable to C.'s executors.

Held, further, that they took the percentage absolutely, excluding the Board of Works.

Allocation.

An absolute order for sale by the Land Judge was in force at the date of the passing of the Land Act, 1903, for the sale of the estate of Daniel Ottley and others, which estate was at that time insolvent both as to capital and as to income. The estate was put up for sale by auction in 1904 in six lots. Five lots were sold by auction. The remaining lot, being the lands of Rockfort, was afterwards sold by the Land Judge to J. H. Carroll, the date of the Land Judge's conveyance being 13th July, 1904. J. H. Carroll thereafter agreed to sell the lands of Rockfort to the occupying tenants for the sum of £2650. The Estates Commissioners advanced this amount, and the purchase was completed. From the affidavits it appeared that there was a net income of at least £7 coming from the estate to J. H. Carroll, after paying all outgoings and instalments on a Board of Works loan. The capital value of the superior interests and Board of Works loan amounted to £2808 7s., with the result that, unless the percentage were added to the purchase-money, there would be a deficit as regards the redemption-value of the Board of Works loan.

The matter now came before the Court on notice of motion on behalf of the executors of J. H. Carroll, for an order declaring them entitled to the percentage payable under section 48 of the Land Act, 1903, calculated at the rate of 12 per cent. on the sum of £2650, and that the same should be paid to them. The matter was, by direction of Mr. Justice Meredith, transferred to Mr. Justice Ross for argument.

H. D. Conner, K.C., and Norwood, for the vendors:—

Carroll's estate is not an “estate so circumstanced that it would, independently of the Act of 1896, be sold without the consent of the owner as to price.” If Carroll's estate had been sold by the Land Judge, he (Carroll) would...