§ SIR W. SOMERVILLE moved for leave to bring in a Bill to amend the laws relating to the valuation of rateable property in Ireland. He was sure every Gentleman connected with Ireland would admit the necessity of a change. The Act 6th and 7th of William IV., which was founded on the principle of a townland valuation for the purposes of county taxation, the townland having made the unit, was followed by the Act of the 9th and 10th of Victoria, under which the valuation was to be made on an estimate of the net value, that was, the rent for which, one year with another, property might reasonably be expected to let. Six counties had been valued under the latter Act. Great difficulties, however, had arisen, which the commissioners under the Act thought to be almost insurmountable in the present transition state of Ireland, and owing to a variety of concurring causes. The appeals were very numerous. In two baronies of Tipperary the cost of the primary valuation was 1,928l.; the cost of hearing appeals not less than 440l., or 23 per cent. The cost of primary valuation in another case was 1,225l.; the cost of appeals 900l.; in a third, the cost of primary valuation was 383l.; the cost of appeals, 291l.; in another, where the cost of primary valuation was 177l., the cost of appeals amounted to 52 per cent. It was proposed to abandon the valuation of property under the Act 9 and 10 Victoria, c. 110. In the Bill which he desired to lay before the House he should propose to repeal that statute, and to substitute for the valuation under it a townland valuation, which should remain unaltered, except with reference to buildings, for fourteen years, and under which all local assessments, poor-rates, county rates, and the like, should be levied. He believed this proposition to be the best solution of the diffi- 772 culty that existed. He would add that the commissioner of valuation despaired of being able to effect the object for which he was appointed within any reasonable time.
§ MR. SADLEIRsaid, the Government ought to have adopted the course now proposed by the right hon. Gentleman last Session. If that had been done, a large amount of expense and trouble would be saved. He (Mr. Sadleir) however approved of the Bill, trusting that the right hon. Gentleman would afford every reasonable facility to the owners of land for appealing against Griffith's valuation.
§ MR. W. FAGANwished to know whether the old townlands would be retained, or new ones created, and what steps would be taken to get rid of the appeals?
§ SIR W. SOMERVILLEsaid, the old townlands would be retained.
§ Leave given; Bill ordered to be brought in by Sir W. Somerville and Mr. Attorney General for Ireland.
§ The House adjourned at a quarter before Twelve o'clock.