The Estate of Geraldine Henrietta Townsend Mundy, Owner; Robert Stayner Holford, Petitioner

• Jurisdiction: Ireland
• Judgment Date: 19 December 1898
• Date: 19 December 1898
• Court: Chancery Division (Ireland)

IN THE MATTER OF THE ESTATE OF GERALDINE HENRIETTA TOWNSEND MUNDY,

OWNER;

ROBERT STAYNER HOLFORD,

PETITIONER.

Chancery Division

Tithe rentcharge — Deduction from, of poor-rate — 1 & 2 Vict. c. 56, s. 76 — 61 & 62 Vict. c. 37.

grounds resting on both authority and legal principle for thinking Appeal, that Tweddle v. Atkinson (1) is distinguishable ; but it is un- 1898. MIE IM DR necessary to consider this. V. DAVIES. Solicitor for plaintiff : W. T. Sheridan. Solicitor for defendant : Thomas F. Monks. R. D. M. IN THE MATTER OF THE ESTATE OF GERALDINE HEN Pose, J. RIETTA. TOWNSEND MUNDY, OWNER ; ROBERT 1898. STAYNER HOLFORD, PETITIONER. Dec. 16, 19. Tithe rentcharge—Deduction from, of poor-rate-1 2 Viet. c. 56, s. 76 61 & 62 Vict. c. 37. (I.) Notwithstanding the relief granted to the payer of tithe rentcharge by the Local Government (Ireland) Act, 1898, in providing that the half poor-rate is not in the future to be deducted from rent paid to him, he can still, under 1 & 2 Vict. c. 56, sect. 76, deduct the whole of the poor-rate when paying tithe rentcharge to the owner thereof. (II.) In case of the redemption of tithe rentcharge, where an estate is sold to tenants in the Land Judge's Court, that Court is the proper tribunal to fix the redemption price. MOTION on behalf of the party having carriage for an order to fix the redemption price of six several tithe rentcharges appearing in the Schedule of Inommbrances. W. Jellett, for the parties having carriage : Notwithstanding Order V., Rule 13, of the Regulations under the Land Act, 1896, sect. 23, the Land Judge is the proper person to fix the redemption price : Land Law (Ireland) Act, 1887, sect. 15 (2) ; Land Law (Ireland) Act, 1896, sect. 31 (4). P. D. Fleming, for the owner of the tithes : We say an arbitrator should be appointed : Order V., Rule 13, of the Regulations under the Land Act, 1896, sect. 23. (1) 1 B. & S. 393. 192 THE IRISH REPORTS. [1899. Ross, I. [Ross, J.—I am satisfied that it is the duty of the Court to fix 1898. the redemption price.] In re MUNDY'S ESTATE. O'Connor, Q.C., for the owner of the estate :— As to the basis on which the redemption is to be calculated under 1 & 2 Vict. c. 56, s. 76, " every person immediately liable to pay tithe may deduct therefrom, for every pound in value of such tithe, the entire poundage of every rate made under this Act upon the hereditaments out of which such tithe may arise." Section 74 enabled the occupier of land to deduct half...