Greene v Irish Land Commission

JurisdictionIreland
JudgeBarton, J.
Judgment Date13 March 1914
CourtChancery Division (Ireland)
Date13 March 1914
Greene
and
Irish Land Commission.

Barton, J.

CASES

DETERMINED BY

THE CHANCERY DIVISION

OF

THE HIGH COURT OF JUSTICE IN IRELAND,

AND BY

THE IRISH LAND COMMISSION,

AND ON APPEAL THEREFROM IN

THE COURT OF APPEAL.

1914.

Administration — Crown debt — Priority — Irish Land Commission — Debt due to — Nature of.

Held, that the debt was a Crown debt, and was entitled to priority as such.

Adjourned Summons.

R. W. Greene, an Inspector and assistant Land Commissioner of the Irish Land Commission, died on the 15th January, 1913. In the administration of his estate, which was insolvent, it appeared that in the exercise of his duties as Assistant Land Commissioner he had received certain moneys, the particulars of which are stated below, and had not accounted for the same to the Irish Land Commission. The Irish Land Commission claimed priority over the other creditors for the payment of these moneys on the ground that they were moneys due to the Crown.

The particulars of these moneys were as follows:—

(a) The Irish Land Commission by the Irish Land Act, 1903, sect. 12, sub-s. 1, is empowered to execute such works as may appear expedient for the benefit or improvement of estates, or untenanted land, or generally for the purposes of that Act. Up to May, 1911, the necessary funds for that purpose were provided by a fund called the Reserve Fund, established under the Purchase of Land (Ireland) Act, 1891, sect. 5, which, in its turn, was fed by annual grants from the Consolidated Fund. When the Reserve Fund became exhausted in May, 1911, the moneys for the above purposes were, under the Irish Land Purchase Act, 1909, sect. 28, sub-s. 1, annually voted by Parliament up to an amount approved by the Treasury in each year.

The deceased was entrusted with sums of money arising from either one or other of these sources for the purpose of carrying into effect such improvements, and at the time of his death there was £587 5s. 3d. unapplied and unaccounted for by him.

(b) The Irish Land Commission have power to make temporary grazing lettings of lands purchased by them. The grazing rents are collected by their inspectors, and are applied by the Land Commission in payment of the interest on the advances made out of moneys provided by Parliament for the purchase of such lands. The deceased had in his hands at the time of his death £124 10s. on foot of such grazing rents.

(c) Where the Irish Land Commission do not advance the full sum required for the purchase of tenanted holdings, the balance is paid by the tenant and collected by the inspector. The deceased had in his hands at the time of his death £25, moneys so collected.

Having regard to the small amount of Mr. Greene's estate, it became unnecessary to give any decision as to items (b) and (c). The decision of the Court was limited to item (a).

R. W. W. Littledale, K.C. (with him, J. R....

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