During the Limerick Quarter Sessions presided over by Judge Adams, the Garryowen Athletic Company, who were lessees of the enclosure at the Markets Field, brought an application against a decision by the Court of Appeal regarding the assessment of the field’s liability to taxation. The company contested the increased rating of £50 imposed by the Commissioners of Valuation, as opposed to the previous £14 rate that had been paid.

Mr Leahy, the solicitor for the respondents, explained that the Corporation had raised concerns about the low rating and requested the Commissioners to reassess the value of the grounds according to the law. Mr James Carroll from the Valuation Office testified that the company had reportedly invested £500 in improving the grounds, and applying a four per cent rate to this sum, in addition to the annual rent of £65, resulted in a total of £85. However, considering the generally low valuation in Limerick, he had deducted 30 per cent.

Judge Adams noted that the Corporation should have been aware of the circumstances. In response to Mr Gaffney, another solicitor, Mr Carroll clarified that there were no buildings on the field. Mr Gaffney based his appeal on the section of the law that specified revaluation should apply only to houses and buildings. Mr Leahy argued that the land should be classified as agricultural, which it was not.

Judge Adams inquired whether racecourses throughout the country were subject to revaluation. Mr Carroll explained that racecourses were indeed revalued, not as agricultural lands, but as race tracks. While Judge Adams expressed his initial inclination to support the appeal, he decided to defer the final decision until the next sessions. He advised the solicitors to further examine the case and allow for a thorough argument to be presented.

Limerick Echo – Tuesday 11 October 1904