District Court: Lowest court in the Irish judicial system, with power to award damages up to £5,000 in civil cases.

District Judge: Judge of the District Court, addressed as “Judge”.

Dividend: Proportionate distribution of profits made by a company in the form of a money payment to shareholders. Dividends are declared by the board of directors at the annual general meeting. The shareholders decide the dividend at the meeting, but it must not exceed the directors” recommendation.

Domicile: A person”s fixed and permanent residence a place to which, even if he is temporarily absent, he intends to return. Legally, a person may have many residences or several nationalities, but only one domicile.

Dominant tenement: Property or land that benefits from, or has the advantage of, an easement, such as a right of way.

Donatio mortis causa: (Latin: gift due to death) Gift made by a dying person with the intent that the person receiving the gift shall keep it if the donor dies from his existing complaint. Such a gift is excluded from the estate of the deceased, as the property is automatically conveyed on the donor”s death.

Donee: Beneficiary of a trust or person given a power of appointment.

Donor: Person who gives property for the benefit of another, usually through a trust. Sometimes referred to as a “settlor.” Also used to describe the person who signs a power of attorney.