A notable valuation appeal case took center stage at the Limerick Quarter Sessions, as the Longstone Quarries, Limited, sought to contest the valuation placed on their property by the Valuation Commissioners at the behest of the Limerick County Council. The case illuminated the intricacies of property assessment and the impact it has on local businesses.
Longstone Quarries, Limited, emerged as a company established a few years back with the specific goal of advancing local industry and exporting high-quality stone setts to England, where the material was held in high regard. The initial valuation imposed on the quarry was £130, determined based on the annual rent of £200 paid by the quarry company to Mr Carroll, the land and quarry owner.
The company initiated the appeals process, initially taking their case to the Valuation Commissioners. The result was a reduction in the assessment from £130 to £90. Dissatisfied with this outcome, the company escalated the matter by appealing further to the County Court Judge under the 15th and 16th Victoria statutes.
During the proceedings, Mr Scanlan, the Secretary of the Company, provided evidence in support of the appeal. Mr Hawwond, representing the Valuation Office, explained that the initial valuation was predicated on the £200 annual rent. In response to additional information furnished by Mr Scanlan, the rent was adjusted downwards to £130, which was deemed a more equitable reflection of the premises’ value. Furthermore, a 30% deduction from £130 resulted in the finalized valuation of £90, currently endorsed by the Commissioners.
Judge Adams, presiding over the case, reserved judgment as he weighed the evidence and arguments presented by both sides. Legal representation was provided by Mr P. E. O’Donnell.
This case sheds light on the intricate process of property valuation and the significant financial implications it holds for businesses like Longstone Quarries, Limited. As the legal proceedings unfold, the outcome will have repercussions not only for the company involved but also for the broader understanding of property assessment practices in the region.
Limerick Echo – Tuesday 17 October 1905
