Commissioner of Valuation v Dundalk Gas Company

• Jurisdiction: Ireland
• Judgment Date: 20 November 1929
• Date: 20 November 1929
• Court: Supreme Court (Irish Free State)

[H. C., S. C., I.F.S.],

Commissioner of Valuation

and

Dundalk Gas Company

Principles of assessment - "Contractor's method" - "Profits method"- Annual Revision of Rateable Property (Ir.) Amendment Act, 1860 (23 24 Vict., c. 4), s. 7 - Meaning of "manufactory" and "machinery"- Valuation (Ir.) Act, 1854 (17 18 Vict. c. 8), s. 4.

Section 7 of the Annual Revision of Rateable Property (Ir.) Amendment Act, 1860, provides:—"In making the valuation of any mill or manufactory, or building erected or used for any such purpose, the Commissioner of Valuation shall in each case value the water or other motive power thereof, but shall not take into account the value of any machinery therein, save only such as shall be erected and used for the production of motive power." Held, by the Supreme Court, affirming the High Court, that a gas works is "a manufactory"within the meaning of this section, and regard must be had to the provisions of this section in valuing such works. Held alsothat a Circuit Court Judge, when hearing an appeal from a valuation of a gas works, being the Judge of fact, is not bound, when making the valuation, to use any particular method, such as "the contractor's method," or "the profits method," to the exclusion...