§ MR. T. M. HEALYI beg to ask Mr. Attorney General for Ireland whether 783 Article 37 (N) of Privy Council Order, 30th January, 1899, was drawn to apply to general revaluations of property under Sections 65 of the Local Government Act, 1898, and 34 of the Valuation Act, 1852, or only to annual revisions; and is he aware that the wider construction would enable a rate to be struck before the appeals are heard, which in cases of the general revaluation of a city must be numerous, whereas in the case of isolated revisions made annually appeals are always few.
§ MR. ATKINSONThe order was intended to apply, and the Valuation Office insists does apply, to a general revaluation. In the latter case it would, no doubt, have a wider scope than in the former, but the provisions for recoupment prevent any difficulty or hardship from arising and greatly facilitates the making of that valuation.