Cork Grain Company v Commissioner of Valuation
| Jurisdiction | Ireland |
| Judgment Date | 01 January 1978 |
| Date | 01 January 1978 |
| Docket Number | [S.C. No. 65 of 1972] |
| Court | Supreme Court |
Whether gantry a rateable hereditament - Valuation (Ir.) Act, 1852 (15 16 Vict. c. 63), s. 12 -Courts of Justice Act, 1947 (No. 20), s. 16.
The appellants were the occupiers of certain gantries, housings, and receiving towers on the quay in Cork. The gantries were used to discharge grain from ships and to deliver it into adjacent silos by means of vacuum pipes and conveyors. The gantries and housings were metal structures which were supported 25 feet above ground by metal pillars and were bolted to the quayside. The entire structure could be dismantled and moved. The appellants appealed to the Circuit Court from a decision of the respondent which placed a rateable value of £250 upon the structure as a rateable hereditament being a building. At the hearing of the appeal the Circuit Court judge stated a Case for determination by the Supreme Court asking whether the structure was a building for the purposes of s. 12 of the Valuation (Ireland) Act, 1852. Held by the...
To continue reading
Request your trial
-
VA94.3.025 – Intel (Ireland) Limited
...to Cement Limited v. Commissioner of Valuation [1960] IR 283 and Cork Grain Discharging Company Limited v. Commissioner of Valuation [1978] IR 35, regarding rateability of Clean Room type In relation to the submissions made on the allegedly non-rateable items by the appellant, Mr. O'Caoimh ......
-
VA92.6.047 – International Mushrooms Limited
...related to agricultural buildings only. Mr. O'Caoimh further referred to the case of Cork Grain Company -V- Commissioner of Valuation (1978) I.R. 35 which followed the decision of the President of the High Court Mr. Justice Davitt in the case Cement Limited -V- Commissioner of Valuation 196......
-
VA88.0.138 – Turf Club Limited
...not, in my 7 opinion, be enlarged to include structures of every kind. In the case of Cork Grain Company v. Commissioner of Valuation (1978) I.R. 35, Mr Justice Walsh, delivering the judgment of the Supreme Court said (at p. 40 of the report) that he agreed with the observation of Davitt P.......