Kerry County Council v Commissioner of Valuation

• Jurisdiction: Ireland
• Court: Supreme Court
• Judgment Date: 01 January 1934
• Date: 01 January 1934

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

Kerry County Council

and

Commissioner of Valuation

Office and board-room of County Council - Rateability - Hereditaments of a "public nature" - "Occupied for the public service" - Meaning of "public" - Poor Relief (Ir.) Act, 1838 (1 2 Vict. c. 56), ss. 61, 63 -Valuation (Ir.) Amendment Act, 1854 (17 Vict. c. 8), s. 2.

A building used as the offices and board-room of a County Council is not a hereditament "of apublic nature" and "occupied for the public service" and therefore cannot be distinguished as such by the Commissioner of Valuation in his Valuation List, so as to be deemed to be exempt from assessment for, poor rate under s. 2 of the Valuation (Ir.) Amendment Act, 1854. So held by the Supreme Court, affirming the High Court. Corporation of Cork v. Commissioner of...