Leathley v Dublin Corporation

• Jurisdiction: Ireland
• Judgment Date: 01 January 1942
• Date: 01 January 1942
• Court: Circuit Court

(Cir. Ct.),

Leathley

and

Dublin Corporation

- Municipal rate - Whether a personal tax or an assessment on land - Tax upon occupier in respect of occupation - Municipal rate not divisible - Whether the words "taxes, levies, assessments, contributions, Church, Parish and Ministers dues, County charges and impositions"in a fee farm grant include municipal rate - Local Government (Dublin) Act, 1930.

Municipal rate under the Local Government (Dublin) Act, 1930, is a personal rate and cannot be divided for any purpose; it is not an assessment upon the premises to which it relates, but a tax upon the occupier in respect of his occupation. The provision in a fee farm grant for the payment of a yearly rent "over and above all and all manner of taxes, levies, assessments, contributions, church, parish and ministers' dues, county charges and impositions whatsoever whether imposed or hereafter...