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Please note that text in red denotes my comments

A letter from solicitors Tughan & Co to J.K. Davis at Royal Courts of Justice dated 11/6/1981.

Dear Sir,

Frederick Andrews

On the 10th inst., the writer had a meeting with Mr. John Drennan and Mr. H. Doherty of the firm of Cleaver Fulton & Rankin in connection with the above matter. During the course of the discussions a matter was raised of a payment of 3,000 which Mrs. Andrews, the mother of the above, had made to this office in 1973. This money had been paid into the office by Mrs. Andrews for the general purposes and use of her daughter Mrs. Vera Douglas but with strict instructions that that money was not to be handed in full to Mrs. Douglas - Mrs. Andrews had her own reasons for making these conditions.

Although this money is in no way connected with the affairs of Mr. F. Andrews both Mr. Drennan and Mr. Doherty felt that it would be helpful for us to write to you and we can only assume that some questions have been raised regarding it. Certainly we have received no requests for information from Mrs. Douglas or from Mrs. Andrews. However in order to give as clear a picture as possible we would inform you that we received the 3,000 on the 13th of June 1973 and on the same day, at Mrs. Andrews direction, we paid the sum of 250 to Mrs. Douglas. We then lodged the balance of that money to an account in the First National City Bank in order to earn interest. Two further payments of 250 each were made to Mrs. Douglas on the 30th of October 1973 and the 17th of July 1974. [Nothing regarding all this could be found at this Bank!!!]In 1976 Mrs. Douglas's son gained a place in Campbell College and the question of payment of his fees arose. Attached to this letter is a list of the fees which we paid on behalf of the boy at Campbell College totalling 4,965. The funds in the Bank were used for this purpose at the request of Mrs. Andrews. Needless to say cheques in respect of this and indeed in respect of all the payments are available.

In February of 1976 when the first payment for school fees came to be made, 465 was drawn from the First National City Bank but from then until 1978 when the final account had been paid the money in the Bank was left and on the 20th of October 1978 3,482.57 was withdrawn. That closed that particular account. The net effect of course of this is easy to see. We have prepared a short statement attached hereto showing that in fact the firm of Tughan & Co. has paid out 1,517.43 for Mrs. Douglas and her child in excess of the amount which was received from Mrs. Andrews. That will be a matter which we will now have to take up. We should point out that all times we were conscious of the pressure there was for the boy's fees to be paid to Campbell College and it was quite obvious that nothing should be done which would in any way detrimentally affect the child's education. It was really in the year 1978 with the last two payments that the debit balance due arose and it was important that when the accounts arrived there should be no delay in paying them.

[I wrote to the First National City Bank and they knew nothing about this!!!]

As we have indicated we feel that this is nothing to do with the affairs of Mr. F. Andrews but since this particular payment appears to have aroused some interest, both firms of solicitors have felt it right that we write hopefully to clearly explain the matter to everyone's satisfaction.

Yours faithfully,

Here are two pages of accounts prepared by Tughan & Co:

[As you can see, I wrote a note on this second page stating that my mother paid the Campbell College fees. It seems that Tughan & Co were up to their old tricks.]

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