In addition to material directly related to Elgin’s work for the Irish nationalist
movement there is a very interesting section dealing with the Republican Government
1919–23 (see Section B, P200/45–49). The presence of this material in the collection
would appear to originate from the time Elgin was employed as a typist or secretary to
Michael Comyn, legal advisor to the Republican Government (see P200/299). The
files in this section contain memoranda, decrees, resolutions, correspondence
circulated between the President, Eamon de Valera and some of his ministers
including Austin Stack and P.J. Rutledge. There are also letters and memoranda
addressed to Michael Comyn concerning the policies of the government and the
establishment of various departments.

47
see also
P200/49
January 1920– Michael Comyn KC—Reference
19 February 1923 Material
A file of dissociated notes, memoranda,
copies of printed articles, correspondence, pamphlet concerning the
Treaty negotiations, the Irish Delegation, the Treaty, Document No. 2,
Irish independence, the Civil War. Includes also copies of the Irish
Bulletin June–July 1920 along with a contemporary index of the
contents of the Irish Bulletin dating to 1920. This file may have been
formed by Michael Comyn in his capacity as Counsel or legal advisor
to the Republican Government.
—copy of a printed draft constitution of the Irish Free State belonging
to Michael Comyn and annotated [by him] concerning arguments
supporting the ability of the Dáil that approved of the Treaty to
withdraw approval. (1922)
—handwritten diary of important events as reported in the national
press. Highlighted. (22 February–29 June 1922)
—copy of a memorandum concerning Decrees of Dáil Éireann,
(1919–21). Also copies of standing orders, proclamations, official
communiqués, notices. (June 1920–February 1923)
ca. 200pp

June–November 1921 Michael Comyn KC—Printed Matter
File of published official
correspondence between the British
Prime Minister, David Lloyd George and Eamon de Valera relating to
the peace negotiations and proposals of the British Government for an
Irish settlement. Includes some annotations.
84pp

13 July 1922– Michael Comyn—Correspondence
12 February 1923 File of correspondence, memoranda
relating to the Republican or AntiTreaty Government between July 1922 and February 1923. It would
appear that Michael Comyn acted as Counsel or legal advisor to the
Government and received communications from the President
(Eamon de Valera), the Minister for Home Affairs (P.J. Rutledge) and
[Austin Stack, Minister for Finance] on the establishment and work of
Government Departments and the policy of these departments.
—copy of a letter from Richard Mulcahy, Minister for Defence and
Chief of Staff, Óglaigh na hÉireann, General Headquarters, Dublin to

13 July 1922– Michael Comyn—Correspondence
12 February 1923 File of correspondence, memoranda
relating to the Republican or AntiTreaty Government between July 1922 and February 1923. It would
appear that Michael Comyn acted as Counsel or legal advisor to the
Government and received communications from the President
(Eamon de Valera), the Minister for Home Affairs (P.J. Rutledge) and
[Austin Stack, Minister for Finance] on the establishment and work of
Government Departments and the policy of these departments.
—copy of a letter from Richard Mulcahy, Minister for Defence and
Chief of Staff, Óglaigh na hÉireann, General Headquarters, Dublin to
P200/ Elgin O’Rahilly Papers
© UCD ARCHIVES 2005 24
49 contd Liam Mellows, Director of Purchases, GHQ referring to a
communication seen by Mulcahy and signed by Mellows concerning
the control of the Army. Asks Mellows to meet him to discuss the
matter. A handwritten annotation on the letter remarks ‘Interesting.

A clear recognition of the status of D.E. I am told Mulcahy made
desperate efforts to retrieve this letter.’ (13 July 1922)
—memorandum from the President, Eamon de Valera to Dr Murphy
concerning the Dáil, the Provisional Government, the pretended
dissolution of the Second Dáil, described as ‘altogether illegal’, the
interim from June to October 1922 and the election of a Civil
Government on 25th October 1922 and subsequent Army surrender of
executive authority to that government. Concludes ‘I haven’t time to
put this in form for immediate insertion in the index but a few
sentences would cover it.’ (19 November 1922)
—letter from S.M. Ó Méara, Mayor of Limerick to Michael Comyn
KC, 9 Northbrook Road, Leeson Park, Dublin concerning a writ
served on him. Remarks that he will travel to Dublin to speak to
Michael Comyn about it. Encloses a copy of the writ relating to the
lodgement of $10,000 by Michael Collins and the declaration that the
sum constitutes part of the funds of Dáil Éireann. S.M. Ó Méara is
listed as a Defendant along with Eamon de Valera, both are sued as
two of the original trustees of Dáil Éireann and their refusal to join
the plaintiffs in the action. (28 November 1922)
—memorandum from the President, Eamon de Valera, Dáil Éireann
to Counsellor Comyn concerning documents received and an ‘Annex’
and draft ‘Protest’ not received. ‘You are right. It is vital that we
safeguard our nation’s good name.’ Remarks that the Minister for
Home Affairs is in charge of the preparation of the ‘Protest’ and that
Michael Comyn should communicate directly with him. Expresses
his concern that Michael Comyn should have a confidential typist. (29
December 1922)—copy of a memorandum to the Minister for Finance [Austin Stack]
from the President instructing him on how estimates from each
department should be handled by the Department of Finance.
Outlines a schedule of dates and advises that the order to be sent to all
departments should be referred to as ‘Government Routine Order,
Finance No. 1.’ Outlines the principal departments of Dáil Éireann.
Notes that the Department of Local Government is not yet
functioning. (31 December 1922)
—letter from [Austin Stack] to MC [Michael Comyn] concerning the
Revenue Decree remarking that he is not enthusiastic about it and
asking if it can be enforced to a ‘moderate extent.’ Asks for an honest
opinion on the practicality of the decree and if Michael Comyn can
recommend people to join his staff. (10 January 1923)
—memorandum from P.J. Rutledge, Minister for Home Affairs,
Republican Government to Michael Comyn concerning the delay in
the agreement by cabinet members on the Revenue Decree. Remarks
that he has been unable to get cabinet approval for the boycott
suggested by Comyn. Asks Comyn for his views on the possibility of a boycott of whiskey and the issuing of a notice directing that after a
certain date all whiskey will be destroyed. Concludes ‘Let me have
your views on this proposition by return, as it is urgent that some
steps be taken at once to smash at enemy resources.’ (19 January
1923)
—letter from [E], Aire um Gnótha Dúitche (Minister for Home
Affairs), Republican Government to [Michael Comyn] concerning the
accounts of Sinn Féin. Refers to the balance of £7,000 lodged in the
Hibernian and National [ ] Banks by Mrs W. Power and E. Duggan,
Treasurers, and a resolution passed that made Eamon de Valera sole
Trustee of all monies. Asks what enquiries should be made, if any, at
the two banks about the money. (22 January 1923)
—memoranda from the President to the Minister for Home Affairs
raising various issues directly or indirectly concerned with his
department. Refers to Sinn Féin money and remarks that from
documentation received from E.D. he feels that he could prove his
appointment as Trustee of this money. Asks for Counsel’s opinion.
Refers also to the Red Cross and prisoner of war treatment, Suffolk
Street, Registration, Courts, Labour, Civil Group, Dog Licences.
Advises that political work and government work should be separated
as far as possible. (22–24 January 1923)
—copy of a [memorandum] sent by the Minister for Home Affairs to
the President and all Ministers concerning the issuing of a
proclamation prohibiting outdoor sports and indoor amusements
including the stopping of race and course meetings, hunt meetings,
carnivals, fêtes, football, matches, all outdoor sports and the closing
down of theatres, picture houses, dance halls. Outlines his reasons for
this proclamation. (25 January 1923)
—letter from A de S [Austin Stack] to MC [Michael Comyn] asking
if there is any possibility that he could devote himself exclusively to
the Revenue Department for the time being. Remarks that he
[Michael Comyn] and Dr M[urphy] could run it. (26 January 1923)
—memorandum from P.J. Rutledge, Minister for Home Affairs to
Michael Comyn concerning the drafting of a proclamation forbidding
amusements; the preparation of a memorial and protest to be sent to
the Red Cross; asking Comyn’s advice about Rutledge’s position as
one of the Trustees of Sinn Féin money and if this would permit him
to secure the money from the banks and prevent the Treasurers from
taking the money out of the accounts; a definition of the subjects and
duties under each Ministry of the Civil Group and the course of action
that should be adopted in dealing with Chancery Cases (28 January
1923)
—[copy] of a memorandum from the President to Counsel [Michael
Comyn] asking him to draft a Finance Decree immediately. Remarks
‘It is not as if we were deciding upon some permanent form of
taxation. This is a war measure…’ Continues ‘We want the Decree
immediately (a) In order to give evidence that we are beginning to
function as a Government (b) To prevent the enemy from raising his
revenue and (c) To get the necessary revenue ourselves. The simpler the Decree and the simpler the machinery for raising it the better I’ll
be pleased. The more unconventional it is, if it is feasible, the better I
should like it, even if we had to go back to a hearth tax or window
tax.’ (28 January 1923)
—draft of a memorial from the Government of the Irish Republic to
the International Red Cross summarising the political situation in
Ireland and bringing the notice of the International Committee of the
Red Cross to ‘…the breaches of the laws of war set out in the protests
from the Chief of Staff of the Irish Republican Army…’ Requests the
committee to investigate the charges contained in the protests.
Annotated by the President. (2 February 1923)
—draft of a protest from the Chief of Staff, Irish Republican Army,
GHQ to Richard Mulcahy, Commander in Chief of the Army of the
Irish Free State bringing to his attention ‘systematic breaches of the
Laws of War by the Free State Army. Annotated by the President. (2
February 1923)
42pp

12 July 1924– Letter from J. Claffey, Manager,
25 September 1925 National Land Bank Ltd., 10 College
Green, Dublin to Eileen Barry, 8 Fleet
Street referring to her application for a position at the bank. Informs
her that there are no vacancies but that her application has been kept
on file. Includes letters of reference/testimonial letters from previous
employers—Little Ó hUadhaigh and Proud, Solicitors, Alex Mitchell
and Co. Ltd., Michael Comyn and Conor A. Maguire.