Re Ringsend Methodist Church Hall; Elliott and The Trustees of the Methodist Church in Ireland v The Commissioner of Valuation

• Jurisdiction: Ireland
• Judgment Date: 28 February 1935
• Date: 28 February 1935
• Court: High Court (Irish Free State)

High Court.

Elliott v. Commissioner of Valuation

In the Matter of a HALL and PREMISES known as RINGSEND METHODIST CHURCH HALL, situateon the Irishtown Road, in the County Borough of Dublin; THE REV. ROBERT J. ELLIOTTand THE TRUSTEES ON BEHALF OF THE METHODIST CHURCH IN IRELAND

Appellants

and

THE COMMISSIONER OF VALUATION, Respondent(1)

Local Government- Rates - Hall adjoining a Methodist Church - Used in connection therewith for the holding of Sunday School and for other parochial purposes - Used occasionally for concerts - Proceeds applied to meet expenses of hall and cost of construction or given to foreign missions - No private profit derived from Hall - Rateability - "Building exclusively dedicated to religious worship or exclusively used for the education of the poor" - "Building used exclusively for charitable purposes" - Poor Relief (Ir,) Act, 1838 (1 & 2 Vict, c. 56), sects. 61 and 63 - Valuation (Ir.) Act, 1852 (15 & 16 Vict, c. 63), sect. 16 - Valuation (Ir.) Act, 1854 (17Vict. c. 8), sect. 2.

Appeal from the Circuit Court.

The premises, the subject of this appeal, consisted of a hall constructed in the year 1932 at a cost of £1,100 raised by voluntary subscriptions. It adjoined the Methodist Church at Ringsend, being built against one wall of the Church and

upon a plot of ground held under the same lease. Both Church and hall were vested in Trustees upon the statutory trusts contained in the Schedule to the Methodist Church Act, 1928.

The hall was valued at £10 as appeared from the List of Valuations made out pursuant to sect. 17 of the Valuation (Ir.) Act, 1852. Notice of objection was lodged but the Commissioner of Valuation refused to alter the said valuation. Accordingly in the lists of revised valuations for the City of Dublin, dated the 28th September, 1933, the valuation of the hall was stated to be £10.

Against this valuation the plaintiffs, the Rev. Robert J. Elliott and the Trustees, appealed to the Judge of the Circuit Court.

Evidence was given at the hearing before the Circuit Court Judge by the Rev. William Loftus Coade, Minister of the Ringsend Church, that the hall was constructed in 1932, and that it was used on Sundays for morning Sunday School, attended by about 70 children, and in the afternoon for religious instruction called "Junior Christian Endeavour,"attended by about 30 children, and "Intermediate Christian Endeavour," at both of which the education was entirely religious, consisting of Bible Study and the Methodist Catechism. During the week the Girls' Brigade held their meetings there; each meeting began with a Bible class. The Boys' Brigade used it as a drill hall. All such meetings opened and closed with prayer. The members of the congregation who used the hall were all of the working class. Social meetings, jumble sales and concerts, were also occasionally held in it. The proceeds were applied to meet the expenses of the hall and the reduction of debt incurred in its construction. A credit balance of £15 realised in 1933 was given to foreign missions. No private profit was derived from the use of the hall.

A hall adjoining a Methodist Church was used for parochial purposes in connection with the Church. On Sunday mornings Sunday school was held there and in the afternoon religious instruction called "Christian Endeavour" was given, both being entirely religious, consisting of Bible study and the Methodist...