§ LORD JOHN BROWNEsaid, he wished to ask the Chief Secretary for Ireland, Whether an increase in the value of certain lands (alleged to have been improved by drainage) was made at the last annual revision in Ireland for the first time since the completion of the present Irish Valuation; whether such increase of valuation was made without any notice to the parties concerned or to the Boards of Guardians; whether it is true that the Westport Board of Guardians, immediately 388 on having ascertained that such an increase had been made, disputed its legality, and after a short correspondence the Commissioner of Valuation, in a letter dated December 15, promised to take the opinion of Counsel as to the legality of his proceeding; whether a case was then submitted by the Commissioner to the late Attorney General for Ireland and Mr. Owen, Q.C.; whether, though more than four months have since then elapsed, those eminent Counsel have been unable to give an opinion in favour of the legality of the Commissioner's proceeding; whether the Commissioner, though requested to restore those lands to their original value pending the opinion above referred to, has in the present revision retained them at the increased value he placed on them last year; and, whether it is the intention of the Government to order or advise the Commissioner to leave those lands at the value at which they stood before the change (the legality of which is in question) was made?
LORD NAAS, in reply to the first Question, said, that the increased value of the land was not made for the first time since the completion of the present Irish valuation. An increase had, from time to time, been made in the valuation of certain lands in different parts of Ireland; but in the particular case to which the noble Lord referred, the increased valuation was not rated until the revision which took place in the month of April 1866. As the revision was an ordinary occurrence, no special notice of the matter was given; none, indeed, was needed under the Act. With regard to the noble Lord's next Question, as to whether it were true that the Westport Board of Guardians, immediately on having ascertained that the increase alluded to had been made, disputed its legality, and after a short correspondence the Commissioner of Valuation, in a letter dated December 15, promised to take the opinion of Counsel as to the legality of his proceeding, he had to say that the statements contained in the Question were substantially correct, and that a case was submitted to the late Attorney General for Ireland and Mr. Owen, Q.C. Their opinion was that, although it was the intention of the Legislature that such increased valuation should be made, there were legal difficulties in the way of giving effect to it. The Commissioner had, notwithstanding the opinion, kept the valuation at the increased rate, and he thought himself justified in so doing, owing to the 389 unsatisfactory state of the law and in justice to other owners. The case was not one in which the Government should interfere with the action of the Commissioner.
§ LORD JOHN BROWNEsaid, he wished to ask whether he understood the noble Lord that, notwithstanding Counsel had said the Commissioner had acted illegally, the Commissioner persisted in his course?
LORD NAASsaid, he did not think the Counsel had given the opinion that the Commissioner had acted illegally; but that it was the intention of the Legislature that increased value should be assessed, and that it was uncertain whether later Acts had not to a certain extent altered the operation of the law providing for new assessments.
§ LORD JOHN BROWNEsaid, he would beg to ask the noble Lord for the Government's opinion upon the matter.
LORD NAASreplied, that as the Counsel had found difficulty in giving an opinion, he thought the Government would find difficulty also.