Mayor of Limerick v Commissioner of Valuation

• Jurisdiction: Ireland
• Judgment Date: 25 May 1872
• Date: 25 May 1872
• Court: Queen's Bench Division (Ireland)

Q. Bench.

Before WHITESIDE, C.J., and FITZGERALD and BARRY, JJ.

THE MAYOR, &c., OF LIMERICK,

APPELLANTS;

THE COMMISSIONER OF VALUATION,

RESPONDENT.

Trustees of the Magee College v. The Commissioner of ValuationUNKIR I. R. 4 C. L. 438.

The Londonderry Bridge CaseUNKIR I. R. 2 C. L. 577.

The Queen v. M'CannELR L. R. 3 Q. B. 141: [Aff. in Ex. Ch. ib. 677.]

Queen v. Badcock 6 Q. B. 787.

Queen v. Harrogate 15 Q. B. 1012.

The Justices of Lancashire v. CheethamELR L. R. 3 Q. B. 14.

Duchess of Kingston's CaseUNK 2 Sm. L. C. 679, 6th Ed.

The Queen v. GlynneELR L. R. 7 Q. B. 16.

The Mersey Docks v. Cameron, Jones v. The Mersey DocksENR 11 H. L. C. 443.

The King v. LiverpoolENR 7 B. & C. 61.

The King v. Beverley 6 A. & E. 645.

The Queen v. Liverpool 9 A. & E. 435.

The Londonderry Bridge CaseUNK Ir. R. 2 C. L. 577.

Duchess of Kingston's Case 2 Sm. L. C. 6th Ed. 679.

The Queen v. The Hull Docks Co. 7 Q. B. 2.

Tomb v. The Commissioners of Police, BelfastUNK 2 Ir. L. R. 308; 1 Jebb & S. 479; Smythe's Rep. 401.

The King v. The Commissioners of Salter's Load SluiceENR 4 T. R. 730.

The King v. LiverpoolENR 7 B. & C. 61.

The Birkenhead Docks Trustees v. The Birkenhead OverseersENR 2 E. & B. 158.

The Queen v. The Commissioners of Harrogate 15 Q. B. 1012.

The Tyne Improvement Commissioners v. ChirtonENR 1 E. & E. 516.

The Queen v. M'CannELR L. R. 3 Q. B. 141.

The Justices of Lancashire v. Cheetham Ibid. 14.

Special Case Property held for "public purposes."

420 THE IRISH REPORTS. THE MAYOR, &C., OF LIMERICK, APPELLANTS ; THE COM MISSIONER OF VALUATION, RESPONDENT (1). Special Case-Limerick Improvement Act, 1853, 16 4- 17 Vict. c. cxciv-Tene ment Valuation Acts-Rateability, Exemption from-Property held for " public purposes." The Corporation of Limerick having, under the powers of their Special Act, purchased the Limerick Gas Works, manufactured and sold gas ; and the surÂÂplus profits, after providing for certain charges and expenses, were applied, in pursuance of the provisions of the Special Act, in reducing the Town ImproveÂÂment rate:- Held, that the gas works were not occupied for a " public purpose," and were not, therefore, exempt from being rated. The Londonderry Bridge Case (I. R. 2 C. L. 577) commented on and disÂÂtinguished. The Court of Quarter Sessions, on an appeal against the valuation of the Commissioner of Valuation, upon a question of the rateability of premises, is not bound by an order made by itself, at a former Sessions, touching the rateÂÂability of the same premises. SPECIAL CASE, stated by the Chairman of the county of LimeÂÂrick for the opinion of the Court, pursuant to the 23 Vict. c. 4. The case came before the Court of Quarter Sessions at LimeÂÂrick at the Easter Sessions 1871, by way of appeal, under the 15 & 16 Viet. c. 63, against the valuation of the Commissioner of Valuation in Ireland, as contained in the lists prepared by him for the year 1871, of the gas works of the Town-council of LimeÂÂrick, and of the right of laying down, keeping, and using gas mains and pipes in the streets of the Borough of Limerick. In January, 1871, the Commissioner of Valuation made and issued a revised list for the Borough of Limerick, including therein the valuation of the Limerick Gas Works, for rating purposes, for the year 1871. On the 7th of February, 1871, the Corporation served a notice on the Commissioner, objecting to such valuation-1st, because, being the legal owners of the streets and roadways in the Borough, (1) Before WHITESIDE, C. J ., and FITZGERALD and BARRY, H. Vol" VI.] COMMON LAW SERIES. 421 they ought not to be assessed for the right to lay their mains Q. Bench. there; 2ndly, because that, even if properly assessed, the amount 1872. was too much ; and, 3rdly, because no private use or profit was MAYOR, &c., derived from the profits of the gas works, and that the same were OF LIMERICK . applicable and applied towards paving, watching, cleansing, and COMES. OF lighting the Borough, pursuant to the Limerick Improvement Act, VALUATION. 1853. The Commissioner thereupon made and issued an amended valuation of the gas works, &c., as follows :- Townland & Occupiers. Immediate Lessor. Description of Tenement. Valuation. PRIORSLAND MAR- DYKE. 8. d. W. L. Otty, Secre- tary to the Gas Catherine Power, Sheds and yard, 4 0 0 Committee of the Corporation of Limerick, W. L. Otty, Secre- tary to the Gas Committee of the Limerick New Gas Co., Corporation of Limerick, and Gas works, buildings, and yard, 100 0 0 Corporation of F. B. Russell, Limerick, W. L. Otty, Secre- tary to the. Gas Committee of the Corporation of Limerick, In fee, Land occupied by the gas mains and pipes of the Mayor, Alder men, and Burgesses of the Borough of Limerick, within the streets of the said 596 0 0 • Borough, and which land is improved in value by such oc cupation, and the right of laying down, keeping, and using such gas mains and pipes in such streets. In pursuance of the Limerick Improvement Act (16 & 17 Vict. c. cxciv.) (1), the Corporation, by deed of the 31st of March, 1856, ) Against the amended valuation of the appeal, it appeared that, by the Corporation appealed on the same that Act, the Mayor, Aldermen, and grounds as before, and, on the hearing Burgesses of Limerick are empowered THE IRISH REPORTS. [I. R. purchased from the Limerick Gas Consumers Company their gas works, plant, lands and tenements, machinery, apparatus, &c., metal pipes and mains, utensils, fixtures, goods, and chattels, for 10,000, which it was agreed should remain out upon the security of the purchased premises, but the interest, at the rate of 5 per cent. per annum, until the principal should be paid off, was to be charged on the Improvement fund and Improvement rate. The Corporation have since carried on the gas works, and have applied the net profits derived therefrom for the purpose of exoneÂÂrating the Improvement rate from the interest on the said sum of 10,000. No member of the Corporation receives any private profit from the gas works; but it was admitted that the Improve (s. 56), subject to the provisions of the Act, to pave, drain, light, cleanse, water, and otherwise improve the BoÂÂrough of Limerick ; and (s. 62), to purchase from any company or person who should supply the borough or the inhabitants with gas, the gas works, plant, lands, and tenements of such company or person, and, upon comÂÂpletion of the purchase, to maintain the gas works, plant, lands, and teneÂÂments, and to provide apparatus and machinery, and to sell, dispose of, or manufacture the substances, materials, and other produce obtained in making gas, and to manufacture gas for light« ing the streets of the Borough, and to supply gas to any person in the BoÂÂrough or in the vicinity on such terms and conditions as should be agreed on. They are also empowered (s. 77) to levy a rate, to be called the ImproveÂÂment rate, not exceeding 5s. in the pound per annum, on the net annual value of the property included in it, to be applied for purposes specified ; and (s. 78) all moneys coming to the hands of the Corporation from the ImproveÂÂment rate, or which should be raised by any mortgage thereof, and all other moneys received by the Corporation under the Act, except the moneys arising from the rate for general purÂÂposes, is to form a fund, called " The Improvement Fund," and to be apÂÂplied-1st. In defraying certain speciÂÂfied Parliamentary and law expenses; 2nd. In paying interest on borrowed money ; 3rd. In paying amount of compensation awarded to officers ; 4th. In setting apart the sum required to pay the debts and interest thereon due by the Commissioners for carrying cerÂÂtain recited Acts into execution; 5th. In setting apart and appropriating the sum as thereinafter directed to be set apart and appropriated in payment of the principal moneys which should be borrowed or secured on the ImproveÂÂment rate ; 6th. In carrying into exeÂÂcution all the purposes to which the said Improvement rate or Improvement fund was made applicable ; 7th. In paying certain salaries due to the Mayor ; lastly, in paying off the prinÂÂcipal of all moneys due on the credit of the Improvement rate ; and of and for no other uses or purposes whatsoever. VOL. VI.] COMMON LAW SERIES. 423 ment rate was diminished by those profits, and that, therefore, Q. Bench. the rates leviable off the ratepayers on account of such Improve- . 1872 went rate, was proportionately reduced, and each individual rate- MAYOR, &c., payer accordingly paid less than he otherwise would on account of OF LIMERICK such rate. COMM R. or It further appeared that, previously to the year 1870, the COm- VA . LUArION missioner...