Barrington's Hospital v Commissioner of Valuation

JurisdictionIreland
Judgment Date01 January 1958
Date01 January 1958
CourtSupreme Court
(S.C.),
Barrington's Hospital
and
Commissioner of Valuation

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...

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45 cases
  • Re the Worth Library
    • Ireland
    • High Court
    • 1 January 1995
    ...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
    • Ireland
    • Supreme Court
    • 15 May 1997
    ...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
    • United Kingdom
    • House of Lords
    • 21 April 1964
    ...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
    • Ireland
    • High Court
    • 31 July 1958
    ... ... 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 ... ...
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