Cummins v Gillespie

• Jurisdiction: Ireland
• Judgment Date: 01 January 1940
• Date: 01 January 1940
• Court: Circuit Court

(Cir. Ct.),

Cummins

and

Gillespie

Taxation - Circuit Court Rules, Order XL, r. 28 - County Officers and Courts Act (Ir.), 1877, ss. 31, 32, 37.

An application arising out of an administration suit the subject-matter of which was property valued less than £500 was made to the Court. The Court valuer returned the property at £125 with a nett valuation of £3 15s., but in a subsequent sale it realised £565. Both the parties to the suit made application to the Court to be declared entitled to High...