The King (The Lord Mayor, Aldermen, and Citizens of The City of Belfast) v The Recorder of Belfast

• Jurisdiction: Ireland
• Judge: K. B. Div.
• Judgment Date: 14 January 1913
• Court: King's Bench Division (Ireland)
• Date: 14 January 1913

The King (The Lord Mayor, Aldermen, And Citizens Of The City Of Belfast)

and

The Recorder Of Belfast (1).

K. B. Div.

CASES

DETERMINED BY

THE KING'S BENCH DIVISION

OF

THE HIGH COURT OF JUSTICE IN IRELAND,

AND ON APPEAL THEREFROM IN

THE COURT OF APPEAL,

AND BY

THE COURT FOR CROWN CASES RESERVED.

1913.

Belfast Local Acts — Police rate — General purposes rate — Exemption — Building erected and used for public worship — Belfast Improvement Act, 1845 (8 & 9 Vict. c. cxlii), sects. 348, 351 — County Antrim and Belfast Borough Act, 1865 (28 & 29 Vict. c. clxxxiii), sects. 51, 53.

Held, that there was evidence on which the Recorder could find, and that he rightly found, that the premises were erected and used for public worship, and were therefore exempt from the police rate.

But held, following and applying Cunningham v. Belfast Corporation, and M'Causland v. Belfast Corporation (see note, post, p. 450), that the exemption in sect. 351 of the Act of 1845, did not apply to the general purposes rate imposed by the Act of 1865, and that the premises were liable to this rate.

Certiorari.

The trustees of the Belfast Central Mission (hereinafter referred to as the trustees) were the owners and occupiers of the premises known as the Grosvenor Hall, in the city of Belfast, which premises were valued in the valuation lists for that city at the sum of £75. On the 3rd April, 1911, the Corporation of Belfast made a police rate, a general purposes rate, and a borough rate for the year ending the 31st March, 1912, and assessed and applotted the same upon these premises; and duly served notice thereof upon the trustees, demanding payment of such rates. The trustees served notice of appeal to the Recorder of Belfast against the police rate and general purposes rate. The appeal came on for hearing before the Recorder, and evidence was gone into and the case argued before him (1).

The Recorder decided in favour of the trustees as regarded both rates. At the request of counsel for the Corporation, and with the concurrence of the solicitor for the trustees, he made a “speaking order,” setting out the facts found by him on which he came to his decision, so that the order might be capable of being reviewed in point of law by the King's Bench Division. The order, after reciting the matters set out in the first paragraph of this report, stated that the Court found the following facts:—

“The Grosvenor Hall premises consist of (a) a large hall capable of accommodating 2,500 people; (b) an annexe to same; (c) a vestry room; (d) a kitchen; and (e) another room which

may be called an office. When these premises were built, their primary object was to provide a large audience-chamber for religious services; and such services have been since, and still are, the main object of the buildings, and as such are first mentioned in the Annual Report, p. 20 (read in evidence and marked).

“These premises constitute in all essential respects a Methodist Church, except so far as some of the facts herein specially found may be held to modify or destroy, in whole or part, their character as such, e.g. they are licensed for the celebration of marriages, and marriages are celebrated in them. Baptism and Communion are administered, and there is a regular Church membership of 700 to 800 persons, and two stated clergymen. Public religious services are held twice every Sunday in summer, and thrice in winter.

“In addition to religious services strictly so called, various kinds of ‘social work’ are carried on upon the premises. These are set out (with others) on p. 20 of the said Annual Report. The ‘Happy Evenings’ mentioned therein are held about twenty-five nights in each year, and consist of organ recitals, cinematograph exhibitions, songs and recitations. There is a small money charge for admission, and the average receipts per night are £9 10s. This charge is not made to realize profit, but to defray expenses; and no profit is in fact made.

“‘Literary and Scientific Lectures’ are held about thirty nights each year, and a charge of from 6d. to 2s. is made for admission. The profit question as regards these stands in the same way as with regard to the ‘Happy Evenings.’ The premises are licensed under the Public Health Amendment Act, 1890, sect. 51; but cinematograph exhibitions were given on the premises for a long time before the license was obtained. There is no ‘Consecration’ of Methodist Churches. The premises were given the name ‘Hall,’ rather than ‘Church,’ because of an idea that people careless about religion would be more likely to enter a building passing under the former name.”

The order then proceeded:— “The Court was of opinion and doth declare that on consideration of the facts so specially found the said premises were and are entitled to exemption from assessment of such Police Rate and General Purposes Rate by virtue of the provisions of s, 351 of 8 & 9 Vict. c. 142, and s. 53 of 28 & 29 Vict. c. 183, as being a building erected and used for public worship within the meaning of such section 351, and that the appellants are improperly rated in respect of such premises as regards such Police Rate and General Purposes Rate; and doth make no order as to costs.”

The prosecutors obtained a conditional order for a writ of certiorari to quash the order of the Recorder, on the ground: “That the said order is on its face bad in point of law inasmuch as having regard to the facts therein set forth and to the provisions of the Belfast Local Acts applicable thereto the premises described are not entitled to be exempt from assessment of the Police Rate and General Purposes Rate therein specified on the grounds therein set forth.”

Cause having been shown by the trustees, the present application was to make the conditional order absolute notwithstanding cause...