Just as the First Dáil established a parallel Irish Republic in opposition to the British Dublin Castle administration, so Comhairle na dTeachtaí attempted to establish a legitimatist government in opposition to the Provisional Government and Government of the Irish Free State established by the Third Dáil.
[2] This legitimatist government, called the Council of State, had Éamon de Valera as president.
In 1926 de Valera resigned as president, left the Sinn Féin party and founded Fianna Fáil, which in 1927 entered the Fourth Dáil.
[2] Comhairle na dTeachtaí, never more than a symbolic body, was thereby rendered defunct.
[3] Cumann na nGaedheal TDs quoted from this document that year to cast aspersions on Fianna Fáil's commitment to the Free State constitution.