In a significant judgment delivered at the Limerick Quarter Sessions, Judge Adams addressed the issue of the proportion of rates to be deducted by leasehold tenants under the Local Government Act. In the case, a landlord, Mr Pitt, sued his tenant Mr (name unspecified) for half a year’s rent on a house in William Street. The tenant offered to pay the amount, less half the poor rates. However, the landlord refused to accept this offer.
Judge Adams clarified the issue of the proportion of poor rates deductible by the tenant, which impacts a large number of similar cases. The tenant argued that they were entitled to deduct half the poor rate actually paid. The landlord, on the other hand, insisted that the deduction should be based on a proportion pursuant to the terms of the Local Government (Ireland) Act of 1900.
Judge Adams sided with the landlord’s interpretation, citing the Local Government Act (Ireland) 1898, which outlines the provisions applicable to urban districts and their leaseholds with over five years remaining. He also referred to the Amending Act 1900, which further clarifies the method for calculating the deductible amount based on the actual poor rate paid and the poor rate and county cess in the “standard year.”
The judge subsequently decreed in favor of the landlord, accepting the calculation based on the aforementioned data. However, he noted that the effect of the Act 1901 would be considered when the time comes for it to be applied but emphasized that it does not affect the current case.
Northants Evening Telegraph – Wednesday 05 February 1902