LEAVE. FIRST READING. (Hansard, 17 February 1873)

§ MR. BAXTER,
in moving for leave to bring in a Bill "to amend the Law relating to the Valuation of Rateable Property in Ireland," pointed out that the valuation of town land in that country was commenced in 1826 solely for the purposes of grand jury assessment. Subsequently a general valuation became necessary, and an Act with that object was passed in 1846, which itself was amended by that of 1852, which introduced a new form of valuation, having regard not only to local assessments, but also to Imperial purposes. Now, it so happened that the valuation of the Southern and Western counties of Ireland was made when prices were exceptionally low—that was to say, during and immediately subsequent to the great famine year 1847. Not only, he might add, were prices low, but taxes were exceptionally high, and the consequence was that the provinces of Leinster, Munster, and Connaught were valued at far less than they ought to have been—at far less than the great northern Province of Ulster, the valuation of which was completed in 1866. As a natural result all who were interested in property in the North of Ireland complained very justly that while their land was valued at about the proper rents and they paid their fair share of Imperial taxation, the lands in the South and West were valued at a time when rents were low, and that they were, consequently, relieved from a considerable proportion of their proper assessment. The present valuation of the whole of Ireland, he found, amounted to £13,769,806, and it was calculated that under a new valuation that amount would be increased to £16,730,483, or by an amount very little short of £3,000,900. How much that increase would add to the amount of Imperial taxation it was easy to calculate. It was estimated that the cost of the proposed valuation in the 23 counties of Leinster, Munster, and Connaught, exclusive of Ulster, would amount to £70,000, and it was proposed that it should be undertaken with as little delay as possible and concluded in seven years. It was further proposed under the Bill that those counties should pay something like half the expense, just as they at present paid half the cost of a 580 revision, and in order that the sums to be paid might not be left undetermined and liable to dispute, it was proposed that there should be a fixed sum not exceeding the sums specified in the schedules annexed to the Bill. It was at one time proposed that something should be done with regard to exemptions from taxation in the Bill; but inasmuch as the subject was one which would be dealt with in another Bill for the country at large, it was resolved not to insert any provision with respect to it in the present measure. He begged to move for leave to introduce the Bill, and to express a hope that he would have the assistance of Irish Members, as well as of the House generally, in passing it, for he believed the result would be found as beneficial as the valuation of Scotland, which took place 20 years ago.

THE O'CONOR DON
said, he did not then rise to oppose the introduction of the Bill, but to refer to one or two errors in the statement of the hon. Gentleman the Secretary of the Treasury, with regard to the past valuations of the south and west parts of Ireland. There was one in 1826, and a second under the 9 & 10 Vict., which was passed in 1846; but, after costing the country a large sum of money, the valuation of not one single county had been issued. It was a mistake to say that the existing valuation of Ireland was made during the famine years when prices were very low and the country was in a state of comparative disorganization. He admitted that a new valuation of Ireland was necessary, and he rose chiefly to point out that this was a question which affected everyone connected with land in Ireland, and that it was not a measure to be hurried through the House or passed during the small hours in the morning. He hoped the hon. Gentleman would allow a sufficient time to elapse to enable all who were interested in this question thoroughly to examine the details of the Bill before it came on for its second reading, and that the second reading would be fixed for a day when there would be ample time to discuss it. He thought that on the second reading he should be able to show that the Valuation Department of Ireland was not fit to be entrusted with this important work, and unless his hon. Friend included in his Bill a thorough reorganization of that department, the measure would not 581 give satisfaction, and he should give to it his determined opposition. He trusted that no action would be taken under the measure until the Royal Assent had been given to it.

§ MR. SYNAN
regarded this Bill as calculated to benefit the Treasury rather than the taxpayers of Ireland, and therefore thought that the expense of the proposed new valuation should be paid out of the Imperial revenue rather than by the Irish taxpayers. There was no necessity for the Bill for local taxation, because whether the valuation was high or low the same amount would have to be levied. He thought the Government ought to state who would conduct this valuation, and how it would be conducted, and whether it was to be a bonâ fide valuation which would be serviceable with reference to the sale of land and the fixing of rents. If it was to be a valuation of that sort the ratepayers of Ireland would not object to pay a little for it; but if the object of the valuation was to increase the Imperial taxation, the Government ought to pay for it.

§ MR. BAXTER
thought the requests made by the hon. Member for Roscommon (The O'Conor Don) were reasonable. The Government would consult the convenience of the hon. Gentleman and of other hon. Members with reference to the second reading, but he would then fix it for Thursday week. He had no hesitation in saying that no step for the revaluation of any portion of Ireland would be taken under the Bill until it had received the Royal Assent. With reference to the hon. Gentleman who had last spoken, he (Mr. Baxter) had distinctly stated that what the North complained of was that they paid a larger portion than they ought for Imperial purposes. The object of the Bill was to provide a just and sound valuation for the whole of Ireland, not merely for Imperial purposes, not merely for local purposes, but for purposes connected with the land, and for other similar matters as well. A similar Act was passed for Scotland in 1853, and the taxpayers in the towns and counties of that country paid every shilling of the expense.