Barrington's Hospital v Commissioner of Valuation
| Jurisdiction | Ireland |
| Court | Supreme Court |
| Judgment Date | 01 January 1958 |
| Date | 01 January 1958 |
Public voluntary hospital -Poor patients treated free - Some patients paid for by local authority and other bodies - Some patients paying small sums - Some patients paying full amount of maintenance - Whether hospital "used exclusively for charitable purposes"- Whether hospital "dedicated to or used exclusively for charitable purposes" - Grant in aid made to hospital annually by local authority -Hospital distinguished as exempt in valuation lists until 1951 - Hospital then valued - Appeal against valuation - Case stated - Meaning of "charitable purposes" - Poor Relief (Ir ) Act, 1838 (1 2 Vict., c. 56), s. 63 - Valuation (Ir.) Act, 1852 (15 16 Vict., c. 63), s. 16 - Valuation (Ir.) Act, 1854 (17 18 Vict., c. 8), s. 2.
Barrington's Hospital (hereinafter referred to as "the Hospital") was founded in 1830 by Joseph Barrington and his sons for the use of the poor of the City of Limerick and by a private Act of Parliament (11 Geo. 4, c. lxxii) of the same year the Hospital was constituted the hospital or infirmary for the city and county of Limerick. The Hospital had accommodation for 84 patients, 54 in public general wards, 13 in a children's ward, 10 in two semi-private wards of 5 beds each, and 5 in private rooms of one bed each. The remaining two beds were kept for emergency accident cases. These patients consisted of wholly free patients, patients paid for by the local authorities and other bodies, patients paying reduced charges and patients paying full hospital charges. TheCorporation of Limerick made an annual grant in aid of £400. There had been an annual deficit in the running of the Hospital since 1934. No private profit or use was derived from the premises by any occupier thereof, all the revenue received being applied solely for the purposes of the Hospital. Until 1951 the Hospital was distinguished in the valuation lists as being exclusively used for charitable purposes and, therefore, exempt from rating. It was then, however, valued at £270. Against this valuation the Committee of Management appealed to the Circuit Court. The Circuit Court Judge stated a Case for the opinion of the Supreme Court upon the questions:—1, Whether the said tenements or hereditaments or any part thereof were...
To continue reading
Request your trial
-
Re the Worth Library
...fourth Pemsel category, viz. trusts for other purposes beneficial to the community. Barrington's Hospital v. Commissioner of ValuationIR [1957] I.R. 299 applied. 11. That upon proper construction of the bequest, however, it was not a gift for the benefit of the hospital with mere precatory ......
-
The Employment Equality Bill, 1996
...ART 44.1.2 CONSTITUTION ART 44.1.3 COMMISSIONERS OF INCOME TAX V PEMSEL 1891 AC 531 BARRINGTONS HOSPITAL V COMMISSIONERS OF VALUATION 1957 IR 299 WORTH LIBRARY, IN RE 1995 2 IR 301 MULLOY V MIN FOR EDUCATION 1975 IR 88 MCGRATH & O RUAIRC V TRUSTEES OF MAYNOOTH COLLEGE 1979 ILRM 166 AME......
-
Campbell College, Belfast (Governors) v Northern Ireland Valuation Commissioner
...rule of construction, but neither this Court nor, it seems, any Court in Ireland (see per Kingsmill-Moore J. in Barrington's Hospital v. Commissioner of Valuation 1957 I.R. 299 at 333) is able to say by how much and in what particulars the range of "charitable purposes" as used in the 1854......
-
Maynooth College, Trustees of v Commissioner of Valuation
...... dedicated to religious worship or exclusively used for the education of the poor; nor any burial ground or cemetery; nor any infirmary, hospital, charity school, or other building used exclusively for charitable purposes; nor any building, land, or hereditament dedicated to or used for public ......