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Uimhir 47 de 1931.
ACHT NA mBÓTHAR IARAINN (LUACHÁIL I gCÓIR RÁTAÍOCHTA), 1931.
Mínithe.
1.—(1) San Acht so—
cialluíonn an abairt “an Coimisinéir” an Coimisinéir Luachála;
foluíonn an abairt “cuideachta bhóthair iarainn” an Có-Choiste (de Chuideachta Mhór-Bhóthair Iarainn an Tuaiscirt (Éirinn) agus den London Midland and Scottish Railway Company) do Bhóithre Iarainn Chontae Dhún na nGall;
cialluíonn an abairt “ionoighreacht bhóthair iarainn” ionoighreacht ionrátuithe ar leithligh i seilbh chuideachtan bóthair iarainn chun crícheanna a ngnótha ach ní fholuíonn sí—
(a) aon tigh ósta, seomra úrúcháin, tigh comhnaithe, áit chomhnaithe, oifig bhaile ná árus glacadóireachta i mbaile;
(b) aon áitreabh a húsáidtear agus atá ar seilbh chun crícheanna fo-sheirbhísí (seachas na cinn a bhaineann le beartáin, earraí no earraí tráchtála a hiompruítear no a bhíonn le hiompar ar an mbóthar iarainn do bhailiú agus do sheachadadh sa chomharsanacht) a bhíonn ar siúl ag an gcuideachtain sin i gcóir iompair ar bóthar, ar muir, no ar aon tslí eile;
(c) aon oibreacha uisce, oibreacha soluis leictreachais, oibreacha comhachta ná oibreacha geas maran i gcóir an ghnótha is mó a húsáidtear iad;
(d) aon stór, foirgint ná áitreabh atá curtha ar cíos ag an gcuideachtain sin no, mara n-úsáidtear é, is ionchurtha amhlaidh;
cialluíonn an abairt “líne reatha” an líne no na línte bóthair iarainn gur chun tráchta bhóthair iarainn d'iompar o áit go háit is mó a húsáidtear iad agus foluíonn sí an talamh atá fén líne no na línte sin agus eatorra agus teoranta leo, ach ní fholuíonn sí talamh is láithreán d'fhoirgintí, do dhéanmhais, do leathtaobhacha, d'árdáin, do chlóis agus do bhealaigh isteach;
cialluíonn an abairt “ionoighreacht líne reatha” ionoighreacht bhóthair iarainn ná fuil inti ar fad ach líne reatha;
cialluíonn an abairt “ionoighreacht nách líne reatha” ionoighreacht bhóthair iarainn nách ionoighreacht líne reatha;
cialluíonn an abairt “na hAchtanna Luachála” na hAchtanna do bhí i bhfeidhm, díreach roimh an Acht so do rith, maidir le maoin ionrátuithe i Saorstát Éireann do luacháil;
cialluíonn an abairt “athscrúdú bliantúil” athscrúdú bliantúil a deintear fé sna hAchtanna Luachála chun tionóntachán agus ionoighreacht do luacháil;
cialluíonn an abairt “athscrúdú cinn cúig mblian” an t-athscrúdú bliantúil in aghaidh bliana rithte an Achta so no gach cúigiú athscrúdú bliantúil ina dhiaidh sin.
(2) Chun crícheanna an Achta so beidh gach cólucht acu so leanas ina údarás rátúcháin, sé sin le rá:—
(a) comhairle chontae;
(b) comhairle chontae-bhuirge;
(c) comhairle bhuirge nách contae-bhuirg;
(d) comhairle bhailecheanntair.
Ní bheidh feidhm ag alt 11 den Valuation Act, 1852.
2.—Na forálacha d'alt 11 den Valuation (Ireland) Act, 1852, a bhaineann le luach bliantúil glan ionoighreacht ionrátuithe do mheas scuirfid d'fheidhm do bheith acu i gcás ionoighreacht bóthair iarainn i Saorstát Éireann ach amháin sa mhéid go bhforáltar a mhalairt go soiléir leis an Acht so.
Ní bhainfidh an tAcht so le hionoighreachta bheidh i seilbh chuideachtan bóthair iarainn agus nách ionoighreachta bóthair iarainn.
3.—Ní bhainfidh forálacha an Achta so le luacháil do dhéanamh fé sna hAchtanna Luachála ar ionoighreacht a bheidh i seilbh chuideachtan bóthair iarainn ach nách ionoighreacht bhóthair iarainn.
Luachála cinn cúig mblian ar ghnóthaí bóthair iarainn.
4.—(1) Le linn gach athscrúduithe cinn cúig mblian déanfaidh an Coimisinéir uaidh féin a chur fé ndeár go ndéanfar, maidir le gach gnó bóthair iarainn, meas-luach gach ionoighreachta bóthair iarainn i Saorstát Éireann is cuid den ghnó san d'athscrúdú do réir forálacha an Achta so agus isé gairmtear san Acht so de gach luacháil a déanfar amhlaidh maidir le gnó bóthair iarainn ná luacháil ar ghnó uile an bhóthair iarainn sin.
(2) Lasmuich de chás dá bhforáltar san go soiléir leis an Acht so ní déanfar meas-luach ionoighreachta bóthair iarainn i Saorstát Éireann d'athscrúdú le linn aon athscrúduithe bhliantúla nách athscrúdú cinn cúig mblian.
An méid glan is fiú iomlán gnótha bhóthair iarainn sa bhliain do shocrú.
5.—(1) Le linn gach athscrúduithe cinn cúig mblian déanfaidh an Coimisinéir na nithe seo leanas maidir le gnó gach cuideachtan bóthair iarainn, sé sin le rá:—
(a) a fháil amach cé'n fáltas glan do fuair an chuideachta san as a gcuid gnótha uile i rith an chéad chúig bliana de sna sé bliana iomlána cuntasaíochta díreach roimh an dáta ar a mbeidh an luacháil sin le teacht i bhfeidhm;
(b) más i Saorstát Éireann amháin a bhíonn an gnó san ar siúl, meán-fháltas glan na cuideachtan san i gcaitheamh na gcúig mblian san d'fháil amach ón bhfáltas glan san;
(c) má bhíonn an gnó san ar siúl i Saorstát Éireann agus i dTuaisceart Éireann—
(i) an fáltas glan san do roinnt in aghaidh gach bliana de sna cúig bliana san idir Saorstát Éireann agus Tuaisceart Éireann do réir mheastacháin chirt chothruim ar na ceana dhe d'fhás i Saorstát Éireann agus i dTuaisceart Éireann; agus
(ii) a fháil amach ón gcion a cuirfear i leith Shaorstáit Éireann amhlaidh den fháltas glan san na cuideachtan san i rith na gcúig mblian san, cé'n meán-fháltas glan do tháinig as an ngnó do bheith ar siúl i Saorstát Éireann i gcaitheamh na gcúig mblian san;
(d) a mheas, ón meán-fháltas glan do gheobhfar amach amhlaidh, cé'n cíos a fhéadfaí do réir réasúin a fháil o bhliain go bliain ar na hionoighreachta bóthair iarainn i Saorstát Éireann a bheidh i seilbh na cuideachtan san, cé'n meán-mhéid bliantúil is dócha do caithfí ar dheisiú, ar árachas agus ar rudaí eile (dá mb'ann dóibh) ba ghá chun na n-ionoighreacht do choimeád ar an staid ina mbeid agus an tionónta ag íoc gach ráta agus cíos-mhuirir dheachmhaidh (dá mb'ann dóibh);
agus isé an cíos bliantúil a measfar amhlaidh a bheidh mar luach bliantúil glan ar an ngnó san uile chun crícheanna an athscrúduithe cinn cúig mblian san.
(2) Le linn bheith á mheas chun críche an ailt seo cé'n cíos a fhéadfaí do réir réasúin d'fháil ar na hionoighreachta bóthair iarainn uile bheidh i seilbh chuideachtan ní dhéanfaidh an Coimisinéir ná aon Chúirt go dtiocfaidh an meas-luach san os a cóir fé athchomharc aon áird do thabhairt ar aon nós ná cleacht do dhéanfadh deifir do mheas-luach ionoighreachta bóthair iarainn agus do bhí ann roimh an Acht so do rith maidir leis an laigheadú no an liúntas a bhíonn le lomháil alos caipitail tionónta ach féachfaidh do gach ní bhaineann leis an scéal agus do gach ponc táchtach d'fhonn a chur in áirithe gurb ionann an cíos measta san agus an toradh do gheobhfaí as an bhfáltas glan do roinnt do réir chirt agus chothruim ar an tiarna talmhan agus an tionónta.
(3) Chun crícheanna an ailt seo tuigfear gurb é fáltas glan do fuair cuideachta bhóthair iarainn aon bhliain áirithe ná an méid do bheadh fágtha tar éis na nithe seo leanas do bhaint as iomlán an fháltais ioncuim do fuair an chuideachta as a ngnó an bhliain sin:—
(a) aon fháltas is cuid den iomlán san agus—
(i) do tháinig as aon leas do bhí ag an gcuideachtain in aon chuideachtain eile no gnó eile, no
(ii) do tháinig as aon ionoighreacht nách ionoighreacht bhóthair iarainn ar seilbh ag an gcuideachtain, no
(iii) is rí-chíosanna no cíosanna ceada slí, nách ríchíosanna ná cíosanna ceada slí is iníoctha leis an gcuideachtain as ionoighreacht is ionoighreacht bhóthair iarainn i seilbh na cuideachtan d'úsáid, no
(iv) is ionann agus ús generálta no fás caipitail; agus
(b) an tsuim do cuireadh síos an bhliain sin le ceart mar chaiteachas ioncuim maidir le bainistí, oibriú, coinneáil i dtreo agus athnuachaintí (ar a n-áirmhítear gléasra agus stoc rothlaidh do choinneáil i dtreo agus d'athnuachaint) agus maidir le rátaí agus cíos-mhuirear deachmhaidh (más ann do) ach na coigeartuithe luaidhtear anso ina dhiaidh seo do dhéanamh ar dtúis, sé sin le rá:—
(i) áirmheofar mar chuid den tsuim a bheidh le cur síos aon tsuim do cuireadh i gcoinnibh ioncuim na bliana mar aistriú chun laigheaduithe do dhéanamh ar aon tsuim do rugadh chun cuntais fhiunraoi roimhe sin alos seana-chaiteachais den tsaghas céanna dob ionchurtha i gcoinnibh ioncuim le ceart agus fós aon tsuim do cuireadh i leataoibh as ioncum le ceart chun íoctha aon chaiteachais den tsaghas céanna déanfaí ina dhiaidh sin agus is ionchurtha i gcoinnibh ioncuim le ceart;
(ii) ní háirmheofar mar chuid den tsuim a bheidh le cur síos pé cuid (más aon chuid é) de chaiteachas na bliana do híocadh as suimeanna do cuireadh i leataoibh roimhe sin chun na gcrícheanna roimhráite no do rugadh chun cuntais fhiunraoi d'fhonn ná cuirfí í i gcoinnibh ioncuim go dtí blianta ina dhiaidh sin;
(iii) cuirfear leis an suim a bheidh le cur síos suim is ionann agus ús ar feadh bliana, ar n-a áireamh do réir pé ráta per centum per annum a shocróidh an Coimisinéir, ar oiread den iarmhéid do tugadh ar aghaidh i dtosach na bliana san in aon chuntas fiunraoi agus is ionann agus aon tseana-chaiteachas den tsórt san roimhráite;
(iv) bainfear as an suim a bheidh le cur síos suim is ionann agus ús ar feadh bliana, ar n-a áireamh do réir an ráta chéanna, ar an iarmhéid do bhí gan caitheamh, i dtosach na bliana, de shuimeanna ar bith do cuireadh i leataoibh roimhe sin as ioncum chun na gcrícheanna roimhráite agus nuair a beifear ag socrú an iarmhéide do bhí gan caitheamh d'aon tsuimeanna den tsórt san ní cuirfear síos i gcoinnibh na suimeanna san aon chaiteachas caipitiúil, ar chur-leis ná ar fheabhsú, do cuireadh síos i gCuntaisí na Cuideachtan in aghaidh na bliana dar chríoch an t-aonú lá déag ar fhichid de Mhí na Nodlag, naoi gcéad déag is a cúig fichead no in aghaidh aon bhliana ina dhiaidh sin;
(v) nuair a beifear á dhéanamh amach cé'n tsuim a bheidh le cur síos mar adubhradh agus ag déanamh aon choigeartuithe den tsórt a luaidhtear sna fomhíreanna san roimhe seo ní bacfar le haon chaiteachas is ionchurtha le ceart i leith aon fháltais den tsórt a luaidhtear i mír (a) den fho-alt so do thuilleamh ná le haon tsoláthar do rinneadh i gcóir aon chaiteachais den tsórt san tré chuntas fhiunraoi no tré chiste athnuachaintí no ar aon tslí eile.
(4) I gcás aon ionoighreachta do bheith i seilbh chuideachtan bóthair iarainn chun críche a ngnótha bhóthair iarainn agus fós chun crícheanna eile cuirfear le hiomlán fáltais ioncuim na cuideachtan, chun crícheanna an ailt seo, pé suim a shocróidh an Coimisinéir is ionann agus cíos cothrom bliantúil ar son seilbhe na hionoighreachta san chun na gcrícheanna eile sin.
Cuideachtana bóthair iarainn do thabhairt eolais agus conganta uatha.
6.—Chun crícheanna gach luachála déanfar ar ghnó uile chuideachtan bóthair iarainn le linn athscrúduithe cinn cúig mblian déanfaidh an chuideachta san na nithe seo leanas, sé sin le rá:—
(a) mion-innste do thabhairt don Choimisinéir ar iomlán fáltais ioncuim agus fáltais agus caiteachais ghlain na cuideachtan san in aghaidh na mblianta cuntasaíochta gur dá réir a bheidh luach bliantúil glan an ghnótha san uile le meas chun crícheanna na luachála san;
(b) má cheanglann an Coimisinéir ortha é, cóipeanna de chuntaisí na cuideachtan san do thabhairt do agus fós pé mion-innste eile is gá dho go réasúnta chun go bhféadfaidh a chuid feidhmeanna fén Acht so do chólíonadh;
(c) má bhíonn an gnó ar siúl i Saorstát Éireann agus i dTuaisceart Éireann, iomlán fáltais ioncuim agus fáltais agus caiteachais ghlain na mblianta cuntasaíochta san do roinnt idir an chuid dá ngnó bhíonn ar siúl i Saorstát Éireann agus an chuid a bhíonn ar siúl i dTuaisceart Éireann má cheanglann an Coimisinéir ortha san do dhéanamh.
Meas-luach minimum ionoighreachta bóthair iarainn agus luach minimum gnótha uile bhóthair iarainn do shocrú.
7.—(1) Le linn gach athscrúduithe cinn cúig mblian déanfaidh an Coimisinéir, maidir le gach gnó bóthair iarainn, luacháil ar gach ionoighreacht bhóthair iarainn i Saorstát Éireann is cuid den ghnó san, do réir na bhforálacha so leanas, sé sin le rá:—
(a) i gcás ionoighreachta líne reatha, isé meas-luach a cuirfear uirthe ná an meas-luach do cuireadh uirthe le linn luachála na dtionóntachán fé fhorálacha an Valuation (Ireland) Act, 1852, no le linn aon luachála ina dhiaidh sin, no an meas-luach a cuirfí uirthe an uair sin dá mba ná beadh sí curtha in oiriúint chun í d'úsáid mar bhóthar iarainn; agus
(b) i gcás ionoighreachta nách líne reatha, isé meas-luach a cuirfear uirthe ná trí triochad is trian per cent. den luach bhliantúil glan, ar n-a mheas do réir ailt 11 den Valuation (Ireland) Act, 1852, do cuirfí uirthi dá ndeintí í luacháil an 3adh lá de Lúnasa, 1914, ag féachaint don méid úsáide bheidh á dhéanamh di agus do gach ní eile sa scéal le linn na luachála cinn cúig mblian san;
agus isé an meas-luach a cuirfear amhlaidh ar an ionoighreacht líne reatha san a bheidh mar mheas-luach mhinimum ar an ionoighreacht líne reatha san chun crícheanna an athscrúduithe cinn cúig mblian san agus isé an meas-luach a cuirfear amhlaidh ar an ionoighreacht san nách líne reatha a bheidh mar mheasluach mhinimum, ar an ionoighreacht san nách líne reatha, chun crícheanna an athscrúduithe cinn cúig mblian san.
(2) Isí suim na meas-luach minimum a cuirfear amhlaidh, le linn athscrúduithe cinn cúig mblian, ar gach ionoighreacht bhóthair iarainn i Saorstát Éireann is cuid de ghnó bhóthair iarainn a bheidh mar luach mhinimum ar an ngnó san uile chun crícheanna an athscrúduithe cinn cúig mblian san.
An meas-luach a bheidh ar ionoighreachta bóthair iarainn más ionann luach bliantúil glan an ghnótha uile agus luach minimum an ghnótha uile no más lugha ná san é.
8.—Más rud é, le linn athscrúduithe cinn cúig mblian gurb ionann agus neamhní an luach bliantúil glan a bheidh ar ghnó uile chuideachtan bóthair iarainn chun crícheanna an athscrúduithe sin no gurb ionann an luach san agus an luach minimum a bheidh ar an ngnó san uile chun crícheanna an athscrúduithe sin no gur lugha ná san é déanfaidh an Coimisinéir le linn an athscrúduithe sin meas-luach gach ionoighreachta bóthair iarainn i Saorstát Éireann is cuid den ghnó san do shocrú ar mhéid is có-ionann leis an meas-luach minimum a bheidh ar an ionoighreacht bhóthair iarainn sin chun crícheanna an athscrúduithe sin agus isé an méid sin a bheidh mar mheas-luach ar an ionoighreacht bhóthair iarainn sin chun crícheanna an athscrúduithe cinn cúig mblian san.
An meas-luach a bheidh ar ionoighreachta bóthair iarainn más mó luach bliantúil glan an ghnótha uile ná luach minimum an ghnótha uile.
9.—Más rud é, le linn athscrúduithe cinn cúig mblian, gur mó an luach bliantúil glan a bheidh ar ghnó uile chuideachtan bóthair iarainn chun crícheanna an athscrúduithe sin ná an luach minimum a bheidh ar an ngnó san uile chun crícheanna an athscrúduithe sin déanfaidh an Coimisinéir, le linn an athscrúduithe sin, an luach bliantúil glan san a bheidh ar an ngnó san uile do roinnt, do réir na rialacha atá sa Sceideal a ghabhann leis an Acht so, idir na hionoighreachta bóthair iarainn go léir i Saorstát Éireann a bheidh i seilbh na cuideachtan san agus an cion a cuirfear i leith aon ionoighreachta bóthair iarainn amhlaidh le linn an athscrúduithe sin isé bheidh mar mheas-luach ar an ionoighreacht bhóthair iarainn sin chun crícheanna an athscrúduithe cinn cúig mblian san.
Meas-luachanna do chur i liostaí luachála athscrúduithe.
10.—(1) Déanfar an meas-luach a bheidh ar gach ionoighreacht bhóthair iarainn i Saorstát Éireann chun crícheanna athscrúduithe cinn cúig mblian do chur sna liostaí luachála athscrúduithe do bhéarfar amach do réir na nAchtanna Luachála an 1adh lá den chéad Mhárta tar éis an mheas-luacha san do shocrú agus, fé réir atharuithe (más aon cheann é) a déanfar ar an meas-luach san, mar a bheidh sé sa liost san, chun éifeachta do thabhairt do bhreith ar athchomharc ar bith agus fé réir atharuithe (más aon cheann é) a dhéanfaidh an Coimisinéir air fé sna forálacha den Acht so bhaineann le luach bliantúil glan ionoighreachta bóthair iarainn d'atharú uair eile seachas le linn athscrúduithe cinn cúig mblian, isé an meas-luach san a bheidh mar luach bliantúil glan ar an ionoighreacht bhóthair iarainn sin go ceann tréimhse cúig mblian (dá ngairmtear tréimhse cúig mblian san Acht so) ón 1adh lá den Mhárta san.
(2) Chun na gcrícheanna bhaineann le meas-luach ionoighreachta bóthair iarainn do chur i liost luachála athscrúduithe, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) más lugha ná £10 an meas-luach san agus go mbeidh codán de phunt ann, féadfar an codán san—
(i) d'fhágaint gan áireamh más lugha ná 2s. 6d. é, no
(ii) d'áireamh mar 5s. más 2s. 6d. no níos mó é agus gur lugha ná 7s. 6d. é, no
(iii) d'áireamh mar 10s. más 7s. 6d. no níos mó é agus gur lugha ná 12s. 6d. é, no
(iv) d'áireamh mar 15s. más 12s. 6d. no níos mó é agus gur lugha ná 17s. 6d. é, no
(v) d'áireamh mar £1 más 17s. 6d. no níos mó é;
(b) más mó ná £10 agus gur lugha ná £25 an meas-luach san agus go mbeidh codán de phunt ann, ansan féadfar an codán san—
(i) d'fhágaint gan áireamh más lugha ná 5s. é, no
(ii) d'áireamh mar 10s. más 5s. é agus gur lugha ná 15s. é, no
(iii) d'áireamh mar £1 más 15s. no níos mó é;
(c) más mó ná £25 an meas-luach san agus go mbeidh codán de phunt ann, ansan féadfar an codán san—
(i) d'fhágaint gan áireamh más lugha ná 10s. é, no
(ii) d'áireamh mar £1 más 10s. no níos mó é,
Athchomhairc i gcoinnibh meas-luach.
11.—(1) Na forálacha de sna hAchtanna Luachála bhaineann le hathchomhairc i gcoinnibh meas-luacha aon ionoighreacht ionrátuithe cuirfear i liost luachála athscrúduithe do bhéarfaidh an Coimisinéir amach, beidh éifeacht acu, so mhéid go mbainfid le meas-luach aon ionoighreachta bóthair iarainn a cuirfear in aon liost den tsórt san a chuirfidh an Coimisinéir amach díreach tar éis luachála cinn cúig mblian, beidh éifeacht acu fé réir na n-atharuithe seo leanas, sé sin le rá:—
(a) féadfar athchomharc do bhunú maidir le haon ionoighreacht no ionoighreachta bóthair iarainn ar leithligh no maidir leis na hionoighreachta bóthair iarainn uile le chéile i líomatáiste rátúcháin, agus
(b) ní luighfidh athchomharc ar agra aon ráta-íocóra eile seachas an chuideachta bhóthair iarainn le n-a mbaineann.
(2) Má deintear athchomhairc chun na Cúirte Cuarda, i gcoinnibh meas-luacha aon ionoighreachta bóthair iarainn, do bhunú fén alt so i dhá líomatáiste rátúcháin no níos mó agus nách laistigh den chuaird chéanna den Chúirt Chuarda bheidh na líomatáistí rátúcháin sin go léir, féadfaidh an tAire Dlí agus Cirt, ar iarratas an Choimisineura, a ordú le hordú go ndéanfaidh pé Breitheamh den Chúirt Chuarda luadhfar san ordú san gach athchomharc den tsórt san d'éisteacht agus breith do thabhairt air agus sa chás san beidh ag an mBreitheamh a luadhfar amhlaidh dlighinse chun gach athchomhairc den tsórt san d'éisteacht agus breith do thabhairt air.
(3) Beidh gach líomatáiste acu so leanas ina líomatáiste rátúcháin chun crícheanna an ailt seo, sé sin le rá:—
(a) contae;
(b) contae-bhuirg no buirg eile;
(c) bailecheanntar.
Luach bliantúil glan ionoighreachta bóthair iarainn d'atharú uair eile seachas le linn athscrúduithe cinn cúig mblian.
12.—(1) Más rud é, aon uair i rith an chéad cheithre bliana de thréimhse cúig mblian, go dtiocfaidh cuideachta bhóthair iarainn chun bheith ina sealbhaire ar aon ionoighreacht bhóthair iarainn i Saorstát Éireann no go scuirfidh de bheith i seilbh aon ionoighreachta bóthair iarainn den tsórt san no, de dhruim atharuithe no athdhéanta, go mbeidh méadú no laigheadú tar éis teacht ar luach bliantúil glan aon ionoighreachta bóthair iarainn den tsórt san, féadfaidh an Coimisinéir, ar iarratas na cuideachtan san no an údaráis rátúcháin gur ina líomatáiste rátúcháin atá an ionoighreacht san suidhte agus le linn athscrúduithe bliantúla bheidh ar siúl i rith na gceithre mblian san, pé atharú (más aon cheann é) do dhéanamh is dóich leis is gá, maidir le meas-luach na hionoighreachta san, sna liostaí luachála athscrúduithe is túisce foillseofar tar éis an athscrúduithe sin.
(2) Má chítear don Choimisinéir, aon uair i rith an chéad cheithre bliana de thréimhse cúig mblian, meas-luach ionoighreachta bóthair iarainn, mar a bheidh sé i liost luachála athscrúduithe, do bheith mí-cheart de bhíthin carráide éigin cléireachais no áirimh, féadfa sé le linn an chéad athscrúduithe bhliantúla eile, pé atharú (más aon cheann é) do dhéanamh ar mheas-luach na hionoighreachta san is oiriúnach leis.
Fógra do thabhairt d'údaráis rátúcháin go bhfuiltear chun luachála do dhéanamh.
13.—Díreach sara dtosnóidh an Coimisinéir ar ghnó uile chuideachtan bóthair iarainn do luacháil, cuirfe sé go dtí príomhoifigeach feidhmiúcháin gach údaráis rátúcháin 'na bhfuil aon chuid den ghnó san suidhte ina líomatáiste feidhmiúcháin fógra go bhfuil sé chun na luachála san do dhéanamh.
Gearr-theideal.
14.—Féadfar Acht na mBóthar Iarainn (Luacháil i gcóir Rátaíochta), 1931, do ghairm den Acht so.
SCEIDEAL.
Rialacha chun luach bliantuil glan gnotha uile bhothair iarainn do roinnt idir na hionoighreachta bothair iarainn is cuid den ghno san.
CUID I.
Generalta.
1.—Cólíonfar na rialacha so le linn gach athscrúduithe cinn cúig mblian i gcás an luach bliantúil glan a bheidh ar ghnó uile chuideachtan bóthair iarainn chun crícheanna an athscrúduithe sin do bheith níos mó ná an luach minimum a bheidh ar an ngnó san uile chun crícheanna an athscrúduithe sin, agus déanfar tagairtí sna rialacha so do luach bhliantúil glan gnótha uile bhóthair iarainn, do mheas-luach mhinimum ionoighreachta nách líne reatha, agus do mheas-luach mhinimum ionoighreachta líne reatha do léiriú mar thagairtí, fé seach, don luach bhliantúil glan a bheidh ar ghnó uile an bhóthair iarainn sin chun crícheanna an athscrúduithe sin, don mheas-luach mhinimum a bheidh, chun crícheanna an athscrúduithe sin, ar an ionoighreacht san nách líne reatha, agus don mheas-luach mhinimum a bheidh ar an ionoighreacht líne reatha san chun crícheanna an athscrúduithe sin.
CUID II.
Luach bliantuil glan gnotha uile bhothair iarainn do chur i leith ionoighreacht nach line reatha agus ionoighreacht line reatha, agus an luach bliantuil glan a cuirfear i leith ionoighreacht nach line reatha do roinnt idir na hionoighreachta san.
2.—(1) Beidh gach ceann de sna coda de ghnó Mhórbhóithre Iarainn an Deiscirt a tuairiscítear sa chéad cholún de Tháible I de sna rialacha so ina cheanntar chun crícheanna na rialacha so agus déanfar tagairtí sna rialacha so do cheanntar le Mórbhóithre Iarainn an Deiscirt (Táible I) do léiriú mar thagairtí do chuid den ghnó san is ceanntar de bhuadh na fo-rialach so.
(2) Beidh éifeacht ag na forálacha so leanas maidir leis na coda uile agus fé seach (agus gairmtear brainse de gach ceann de sna coda san sa bhfo-riail seo), de ghnó Mhórbhóithre Iarainn an Deiscirt, a luaidhtear i dTáible II de sna rialacha so, sé sin le rá:—
(a) le linn aon athscrúduithe cinn cúig mblian féadfaidh an Coimisinéir, más oiriúnach leis é, grúpa no grúpaí do dhéanamh de roinnt brainsí no de sna brainsí go léir do réir na bhforálacha so leanas, sé sin le rá:—
(i) beidh dhá bhrainse no níos mó i ngrúpa agus féadfaidh na brainsí go léir bheith ann;
(ii) má deintear dhá ghrúpa no níos mó ní déanfar aon bhrainse is cuid de ghrúpa ar bith do chur i ngrúpa eile;
agus má dheineann an Coimisinéir aon ghrúpa no grúpaí fén riail seo le linn aon athscrúduithe cinn cúig mblian beidh gach grúpa déanfar amhlaidh, agus fós gach brainse (más aon cheann é) ná beidh i ngrúpa, ina cheanntar chun crícheanna na rialacha so le linn an athscrúduithe cinn cúig mblian san agus más rud é ná déanfaidh an Coimisinéir aon ghrúpa ná grúpaí fén riail seo le linn aon athscrúduithe cinn cúig mblian beidh gach brainse fé leith ina ceanntar chun crícheanna na rialacha so le linn an athscrúduithe cinn cúig mblian san;
(b) déanfar tagairtí sna rialacha so do cheanntar le Mórbhóithre Iarainn an Deiscirt (Táible II) do léiriú mar thagairtí do ghrúpa de bhrainsí no do bhrainse is ceanntar de bhuadh na fo-rialach so.
(3) Sna rialacha so déanfar an abairt “ceanntar le Mórbhóithre Iarainn an Deiscirt” do léiriú mar abairt is ionann agus an abairt “ceanntar le Mórbhóithre Iarainn an Deiscirt (Táible I) no ceanntar le Mórbhóithre Iarainn an Deiscirt (Táible II).”
(4) Más rud é, tar éis an Achta so do rith, go dtiocfaidh Mórbhóithre Iarainn an Deiscirt chun bheith ina sealbhaire ar aon ionoighreacht bhóthair iarainn i Saorstát Éireann nár chuid de ghnó Mhórbhóithre Iarainn an Deiscirt le linn an Achta so do rith, déanfaidh an Coimisinéir, le linn an chéad athscrúduithe cinn cúig mblian ina dhiaidh sin, an ionoighreacht san do chur le pé ceanntar le Mórbhóithre Iarainn an Deiscirt is oiriúnach leis an gCoimisinéir, agus leis sin tuigfear chun crícheanna na rialacha so gur cuid den cheanntar san an ionoighreacht san.
(5) Is ceanntar chun crícheanna na rialacha so an méid de ghnó cuideachtan bóthair iarainn (seachas Mórbhóithre Iarainn an Deiscirt) a bhíonn ar siúl i Saorstát Éireann.
3.—Sa chuid seo de sna rialacha so cialluíonn an abairt “measluach minimum iomlán”, nuair a húsáidtear í maidir le ceanntar, suim meas-luachanna minimum na n-ionoighreacht nách líne reatha agus meas-luachanna minimum na n-ionoighreacht líne reatha sa cheanntar san.
4.—Déanfaidh an Coimisinéir luach bliantúil glan gnótha uile Mhórbhóithre Iarainn an Deiscirt do roinnt ar cheanntracha uile agus fé seach Mhórbhóithre Iarainn an Deiscirt do réir na bprínsiobal so leanas, sé sin le rá:—
(a) ní déanfar aon tsuim is lugha ná meas-luach minimum iomlán aon cheanntair do chur i leith ceanntair ar bith den tsórt san;
(b) fé réir an choinníll a forchuirtear tré mhír (a) den riail seo, déanfar luach bliantúil glan an ghnótha uile do chur i leith na gceanntracha san i pé cionúireachtaí is dóich leis an gCoimisinéir do bheith cothrom ag féachaint don méid tráchta meastar do bheith i ngach ceanntar acu san fé seach;
agus an chuid de luach bhliantúil glan an ghnótha san a cuirfear i leith aon cheanntair den tsórt san amhlaidh tuigfear chun crícheanna na rialacha so gurb í sin meas-luach iomlán an cheanntair sin.
5.—Más aon cheanntar amháin chun crícheanna na rialacha so gnó bóthair iarainn isé luach bliantúil glan an ghnótha san uile a bheidh chun crícheanna na rialacha so mar mheas-luach iomlán ar an gceanntar san.
6.—Má bhíonn meas-luach iomlán aon cheanntair le Mórbhóithre Iarainn an Deiscirt có-ionann le meas-luach minimum iomlán an cheanntair sin, ansan cuirfidh an Coimisinéir i leith gach ionoighreachta nách líne reatha sa cheanntar san cuid, den mheas-luach iomlán san, a bheidh có-ionann le meas-luach minimum na hionoighreachta san nách líne reatha agus cuirfidh i leith gach ionoighreachta líne reatha sa cheanntar san cuid, den mheasluach iomlán san, a bheidh có-ionann le meas-luach minimum na hionoighreachta líne reatha san.
7.—(1) Déanfaidh an Coimisinéir meas-luach iomlán gach ceanntair (seachas ceanntar le Mórbhóithre Iarainn an Deiscirt i gcás ina mbeidh meas-luach iomlán an cheanntair sin có-ionann le measluach minimum iomlán an cheanntair sin) do roinnt idir na hionoighreachta nách líne reatha agus na hionoighreachta líne reatha sa cheanntar san do réir na bhforálacha so leanas, sé sin le rá:—
(a) cuirfe sé i leith na n-ionoighreacht san nách líne reatha cuid den mheas-luach iomlán san a bheidh có-ionann le suim meas-luachanna minimum na n-ionoighreacht san nách líne reatha, agus cuirfidh i leith na n-ionoighreacht líne reatha san cuid eile den mheas-luach iomlán san a bheidh có-ionann le suim meas-luachanna minimum na n-ionoighreacht líne reatha san;
(b) deighleálfa sé ansan le hiarmhéid an mheas-luacha iomláin sin mar leanas, sé sin le rá:—
(i) má bhíonn meas-luach orduithe na n-ionoighreacht san nách líne reatha níos lugha ná suim measluachanna minimum na n-ionoighreacht san nách líne reatha no có-ionann léi cuirfe sé an t-iarmhéid sin i leith na n-ionoighreacht líne reatha san, no
(ii) má bhíonn meas-luach orduithe na n-ionoighreacht san nách líne reatha níos mó ná suim meas-luachanna minimum na n-ionoighreacht san nách líne reatha agus go mbeidh an t-iarmhéid sin có-ionann leis an deifríocht idir an meas-luach orduithe sin agus an tsuim sin no níos lugha ná an deifríocht san, ansan cuirfe sé an t-iarmhéid sin i leith na n-ionoighreacht san nách líne reatha, no
(iii) má bhíonn meas-luach orduithe na n-ionoighreacht san nách líne reatha níos mó ná suim meas-luachanna minimum na n-ionoighreacht san nach líne reatha agus go mbeidh breis ag an iarmhéid sin ar an deifríocht idir an meas-luach orduithe sin agus an tsuim sin, cuirfe sé an bhreis sin i leith na n-ionoighreacht líne reatha agus cuirfidh an chuid eile den iarmhéid i leith na n-ionoighreacht san nách líne reatha;
agus tuigfear chun crícheanna na rialacha so gurb iad na coda de mheas-luach iomlán an cheanntair sin a cuirfear i leith na n-ionoighreacht san nách líne reatha agus na n-ionoighreacht líne reatha san, fé seach, amhlaidh, is meas-luach iomlán ar na hionoighreachta san nách líne reatha sa cheanntar san agus is measluach iomlán ar na hionoighreachta líne reatha san sa cheanntar san, fé seach.
(2) Sa riail seo agus sa chéad riail eile ina diaidh nuair a húsáidtear an abairt “meas-luach 1914” maidir le hionoighreacht nách líne reatha cialluíonn sí suim is có-ionann le trí oiread meas-luacha mhinimum na hionoighreachta san.
(3) Sa riail seo—
nuair a deintear an abairt “meas-luach iomlán 1914 ar na hionoighreachta nách líne reatha” d'úsáid maidir le ceanntar cialluíonn sí suim meas-luachanna 1914 ar na hionoighreachta nách líne reatha sa cheanntar san;
cialluíonn an abairt “meas-luach orduithe na n-ionoighreacht nách líne reatha”—
(a) maidir le ceanntar le Mórbhóithre Iarainn an Deiscirt (Táible I), pe'ca aca so leanas is lugha, sé sin le rá:—
(i) suim is có-ionann leis an méid fén gcéad de mheasluach iomlán an cheanntair sin a luaidhtear don cheanntar san sa dara colún de Tháible I de sna rialacha so, agus
(ii) meas-luach iomlán 1914 ar na hionoighreachta nách líne reatha sa cheanntar san;
(b) maidir leis an gceanntar gurb é an chuid é de ghnó Chuideachtan Mórbhóthair Iarainn an Tuaiscirt (Éirinn) a bhíonn ar siúl i Saorstát Éireann, pe'ca aca so leanas is lugha, sé sin le rá:—
(i) suim is có-ionann le 27.3 per cent. de mheas-luach iomlán an cheanntair sin, agus
(ii) meas-luach iomlán 1914 ar na hionoighreachta nách líne reatha sa cheanntar san; agus
(c) maidir le haon cheanntar eile, meas-luach iomlán 1914 ar na hionoighreachta nách líne reatha sa cheanntar san,
8.—Nuair do gheobhaidh an Coimisinéir amach meas-luach iomlán na n-ionoighreacht nách líne reatha bheidh in aon cheanntar le n-a mbaineann an riail sin díreach roimhe seo, roinnfidh an meas-luach iomlán san idir na hionoighreachta san nách líne reatha do réir meas-luachanna 1914 ortha fé seach.
CUID III.
Meas-luach iomlan na line reatha do roinnt idir na hionoighreachta line reatha.
9.—Chun crícheanna na coda so de sna rialacha so féadfaidh an Coimisinéir gach ceanntar do roinnt, ar pé slí is oiriúnach leis, ina dhá chuid no níos mó (dá ngairmtear ranna bóthair iarainn sna rialacha so) agus má fágtar aon cheanntar gan roinnt amhlaidh tuigfear gur aon roinn bhóthair iarainn amháin chun crícheanna na coda so de sna rialacha so an ceanntar san.
10.—Má tuigtear fén riail sin roimhe seo gur aon roinn bhóthair iarainn amháin ceanntar áirithe ansan tuigfear chun crícheanna na rialacha so gurb é meas-luach iomlán na n-ionoighreacht líne reatha sa cheanntar san is meas-luach iomlán ar an roinn bhóthair iarainn sin.
11.—Chun crícheanna na coda so de sna rialacha so isé chialluíonn meas-luach minimum iomlán roinne bóthair iarainn ná suim meas-luachanna minimum na n-ionoighreacht líne reatha sa roinn bhóthair iarainn sin.
12.—Má dheineann an Coimisinéir ceanntar bóthair iarainn do roinnt ina dhá roinn bhóthair iarainn no níos mó déanfaidh measluach iomlán na n-ionoighreacht líne reatha sa cheanntar san do roinnt idir na ranna bóthair iarainn sin do réir na bprínsiobal so leanas, sé sin le rá:—
(a) ní déanfar aon tsuim is lugha ná meas-luach minimum iomlán aon roinne bóthair iarainn den tsórt san do chur i leith roinne bóthair iarainn ar bith den tsórt san amhlaidh;
(b) fé réir an choinníll a forchuirtear tré mhír (a) den riail seo déanfar meas-luach iomlán san na n-ionoighreacht líne reatha sa cheanntar san do roinnt idir na ranna bóthair iarainn sin i pé slí is dóich leis an gCoimisinéir do bheith ceart agus cothrom ag féachaint don méid tráchta meastar do bheith i ngach roinn bhóthair iarainn acu san fé seach;
agus an chuid de mheas-luach iomlán san na n-ionoighreacht líne reatha sa cheanntar san a cuirfear i leith aon roinne bóthair iarainn amhlaidh tuigfear chun crícheanna na rialacha so gurb í sin meas-luach iomlán na roinne bóthair iarainn sin.
13.—Más có-ionann meas-luach iomlán roinne bóthair iarainn agus meas-luach minimum iomlán na roinne bóthair iarainn sin, cuirfidh an Coimisinéir i leith gach ionoighreachta líne reatha sa roinn bhóthair iarainn sin suim is có-ionann le meas-luach minimum na hionoighreachta san.
14.—(1) Más mó meas-luach iomlán roinne bóthair iarainn ná meas-luach minimum iomlán na roinne bóthair iarainn sin, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) déanfaidh an Coimisinéir ar dtúis an meas-luach iomlán san do roinnt ar uimhir phéirsí faid na líne reatha sa roinn bhóthair iarainn sin, agus tuigfear chun crícheanna na rialach so gurb é toradh na roinnte sin is ráta in aghaidh na péirse ar an roinn bhóthair iarainn sin;
(b) ansan déanfa sé, maidir le gach ionoighreacht líne reatha sa roinn sin, an ráta in aghaidh na péirse ar an roinn sin d'iolrú ar mhéid is có-ionann le huimhir phéirsí faid na hionoighreachta líne reatha san agus cuirfidh toradh an iolruithe sin i leith na hionoighreachta líne reatha san.
(2) Nuair a bheidh an Coimisinéir ag cóimhreamh péirsí faid chun crícheanna na rialach so féadfaidh aon fhaid is lugha ná leath-phéirse faid d'áireamh mar neamhní agus féadfaidh aon fhaid is lugha ná péirse faid, ach ina mbeidh leath-phéirse faid no níos mó, d'áireamh mar phéirse faid.
TAIBLE I.
Ceanntair Mhorbhoithre Iarainn an Deiscirt (Taible I) agus an meid fen gcead de mheas-luach iomlan na n-ionoighreacht bothair iarainn i ngach ceanntar gur da reir a deanfar amach meas-luach orduithe na n-ionoighreacht nach line reatha sa cheanntar san.
CEANNTAIR MHORBHOITHRE IARAINN An Deiscirt (Taible I). | meid fen gcead |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Bóthair Iarainn Bhaile Atha Cliath agus an Taoibh Thoir Theas an 23adh lá d'Iúl, 1924. | 34.2. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Lár-Mhórbhóthair Iarainn Iartharaigh Éireann an 23adh lá d'Iúl, 1924. | 28.2. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Mórbhóthair Iarainn an Deiscirt agus an Iarthair an 23adh lá d'Iúl, 1924. | 26.0. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Bóthair Iarainn Chorcaighe, na Banndan agus an Chósta Theas an 23adh lá d'Iúl, 1924. | 30.0. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Bóthair Iarainn Chorcaighe, na Carraige Duibhe agus an Phasáiste an 23adh lá d'Iúl, 1924. | 43.5. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh Chuideachtan Bóthair Iarainn Dhírigh Chorcaighe agus Mhaghchromtha an 23adh lá d'Iúl, 1924. | 22.7. |
TAIBLE II.
CEANNTAIR MHORBHOITHRE IARAINN
An Deiscirt (Taible II).
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Bóthair Iarainn Eadtruim Chorcaighe agus Mhúscraighe, Teoranta, an 23adh lá d'Iúl, 1924. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Bhóithre Iarainn Chathair Chorcaighe an 23adh lá d'Iúl, 1924. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Trambhealaigh agus Bhóthair Iarainn Eadtruim Scoil Mhuire agus an Scibirín (Cuideachta Thrambhealaí agus Bhóithre Iarainn Eadtroma Iar-Chairbre Teoranta) an 23adh lá d'Iúl, 1924. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Bóthair Iarainn Eadtruim Bhéal na Scairte agus Shiúnta Thigh Molaga agus seana-Chuideachtan Síne-Bhóthair Iarainn Eadtruim Thigh Molaga agus Chúirt an tSéafraidh an 23adh lá d'Iúl, 1924. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Bóthair Iarainn Eadtruim Thráighlí agus an Daingin, Teoranta, an 23adh lá d'Iúl, 1924. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Bóthair Iarainn Phortláirge agus na Trágha Móire an 23adh d'Iúl, 1924. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Bóthair Iarainn Iar-Chláir, Teoranta, an 23adh lá d'Iúl, 1924. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Bóithre Iarainn an Chláir Theas, Teoranta, an 23adh lá d'Iúl, 1924. |
An chuid de ghnó Mhórbhóithre Iarainn an Deiscirt gurb é tá inte ná na hionoighreachta bóthair iarainn do bhí i seilbh seana-Chuideachtan Bóthair Iarainn an Chabháin agus Liathdroma, Teoranta, an 23adh lá d'Iúl, 1924. |
Number 47 of 1931.
RAILWAYS (VALUATION FOR RATING) ACT, 1931.
ARRANGEMENT OF SECTIONS
Number 47 of 1931.
RAILWAYS (VALUATION FOR RATING) ACT, 1931.
Definitions.
1.—(1) In this Act—
the expression “the Commissioner” means the Commissioner of Valuation;
the expression “railway company” includes the joint Committee (Great Northern Railway Company (Ireland) and London Midland and Scottish Railway Company) of the County Donegal Railways;
the expression “railway hereditament” means a separate rateable hereditament occupied by a railway company for the purposes of its undertaking but does not include—
(a) any hotel, refreshment room, dwelling house, residence, town office or town receiving depot;
(b) any premises used and occupied for the purposes of subsidiary services (other than those connected with the local collection and delivery of parcels, goods or merchandise conveyed or to be conveyed by rail) carried on by such company for the purpose of road, sea or other transport;
(c) any waterworks, electric light works, power works or gas works, unless the same are used mainly to supply the undertaking;
(d) any store, building or premises let by such company, or if unused, capable of being so let;
the expression “running-line” means the railway line or lines which are used primarily for the conveyance of railway traffic from place to place and includes the land under, between and adjoining such line or lines, but does not include land which is the site of buildings, structures, sidings, platforms, yards and approaches;
the expression “running-line hereditament” means a railway hereditament which consists of running-line only;
the expression “non-running-line hereditament” means a railway hereditament which is not a running-line hereditament;
the expression “the Valuation Acts” means the Acts in force immediately before the passing of this Act relating to the valuation of rateable property in Saorstat Eireann;
the expression “annual revision” means an annual revision for the valuation of tenements and hereditaments held under the Valuation Acts;
the expression “quinquennial revision” means the annual revision current at the passing of this Act or every fifth ensuing successive annual revision.
(2) For the purposes of this Act each of the following bodies shall be a rating authority, that is to say:—
(a) the council of a county;
(b) the council of a county borough;
(c) the council of a borough, other than a county borough;
(d) the council of an urban district.
Non-application of section 11 of Valuation Act, 1852.
2.—The provisions of Section 11 of the Valuation (Ireland) Act, 1852, relating to the estimation of the net annual value of rateable hereditaments shall, save as expressly provided by this Act, cease to apply in the case of railway hereditaments in Saorstát Eireann.
Non-application of Act to hereditaments occupied by a railway company which are not railway hereditaments.
3.—The provisions of this Act shall not apply to the valuation under the Valuation Acts of a hereditament occupied by a railway company which is not a railway hereditament.
Quinquennial valuations of railway undertakings.
4.—(1) The Commissioner shall on his own motion at every quinquennial revision cause to be made in respect of every railway undertaking a revision of the valuation of every railway hereditament in Saorstát Eireann forming part of such undertaking in accordance with the provisions of this Act and every valuation so made in relation to a railway undertaking is referred to in this Act as a valuation of such railway undertaking as a whole.
(2) Save as expressly provided by this Act, a valuation of a railway hereditament in Saorstát Eireann shall not be revised at any annual revision which is not a quinquennial revision.
Determination of net annual value of a railway undertaking as a whole.
5.—(1) At every quinquennial revision the Commissioner shall in relation to every railway company's undertaking do the following things, that is to say:—
(a) ascertain the net receipts of such company as a whole for the first five of the six completed accounting years next preceding the date on which such valuation is to come into force;
(b) in case such undertaking is carried on in Saorstát Eireann only, ascertain by reference to such net receipts the average net receipts of such company for such five years;
(c) in case such undertaking is carried on both in Saorstát Eireann and Northern Ireland—
(i) apportion such net receipts for each of such five years between Saorstát Eireann and Northern Ireland upon the basis of a fair and just estimate of the proportions thereof accruing in Saorstát Eireann and Northern Ireland; and
(ii) ascertain by reference to the part of such net receipts of such company for such five years so apportioned in respect of Saorstát Eireann, the average net receipts referable to the carrying on of the undertaking in Saorstát Eireann for such five years;
(d) estimate by reference to the average net receipts so ascertained the rent at which the railway hereditaments in Saorstát Eireann occupied by such company might reasonably be expected to let from year to year, the probable average annual cost of repairs, insurance and other expenses (if any) necessary to maintain the hereditaments in their actual state and all rates and tithe rent charge (if any) being paid by the tenant;
and the annual rent so estimated shall be the net annual value of such undertaking as a whole for the purposes of such quinquennial revision.
(2) In estimating for the purpose of this section the rent at which the railway hereditaments occupied by a company might reasonably be expected to be let as a whole the Commissioner and any Court before whom such valuation might come under appeal shall not have regard to any custom or practice affecting the valuation of railway hereditaments which obtained prior to the passing of this Act in regard to the amount of the deduction or allowance to be made in respect of the capital of a tenant, but shall have regard to all relevant circumstances and material considerations with a view to securing that such estimated rent shall represent a fair and just division of the net receipts as between landlord and tenant.
(3) For the purposes of this section the net receipts of a railway company in any year shall be taken to be the amount produced by deducting from the total revenue receipts of the company in that year from its undertaking—
(a) any receipts included in that total which—
(i) arise from any interest of the company in any other company or other undertaking, or
(ii) arise from any hereditament which is not a railway hereditament occupied by the company, or
(iii) consist of royalties or way-leaves, not being royalties or way-leaves payable to the company in respect of the user of a hereditament which is a railway hereditament occupied by the company, or
(iv) represent general interest or accretion of capital; and
(b) the amount properly charged in that year as revenue expenditure in respect of management, working, maintenance and renewals (including maintenance and renewal of plant and rolling stock) and in respect of rates and tithe rent charge (if any), subject however to the adjustments hereinafter mentioned, that is to say:—
(i) the amount to be charged shall include any amount charged against the revenue of the year as a transfer in reduction of any sum previously carried to a suspense account in respect of past expenditure of the like kind properly chargeable to revenue, and also any amount properly set aside out of revenue for the purpose of meeting any future expenditure of the like kind properly chargeable to revenue;
(ii) from the amount to be charged there shall be excluded such part (if any) of the expenditure of the year as is defrayed out of amounts previously set aside for the purposes aforesaid, or is carried to a suspense account for the purpose of deferring to succeeding years the charging thereof against revenue;
(iii) the amount to be charged shall be increased by an amount representing interest for one year, calculated at such rate per centum per annum as the Commissioner may determine, upon so much of of the balance brought forward at the commencement of that year in any suspense account as represents any such past expenditure as aforesaid;
(iv) the amount to be charged shall be reduced by an amount representing interest for one year, calculated at the same rate, upon the balance remaining unexpended at the commencement of the year of any amounts previously set aside out of revenue for the purposes aforesaid, and, in determining the balance unexpended of any such amounts, no expenditure in respect of additions or improvements of a capital nature which was charged in the Company's Accounts for the year ending the thirty-first day of December, nineteen hundred and twenty-five, or any later year, shall be debited against those amounts:
(v) in ascertaining the amount to be charged as aforesaid and in making any such adjustments as are mentioned in the preceding sub-paragraphs, any expenditure properly attributable to the earning of any such receipts as are specified in paragraph (a) of this sub-section and any provision made in respect of any such expenditure by means of a suspense account or of a renewals fund or otherwise shall be disregarded.
(4) For the purposes of this section where any hereditament is occupied by a railway company partly for the purpose of its railway undertaking and partly for other purposes, the total revenue receipts of the company shall be increased by such sum as the Commissioner may determine to represent a fair annual rent for the occupation of that hereditament for those other purposes.
Information and assistance to be given by railway companies.
6.—For the purposes of every valuation of a railway company's undertaking as a whole at a quinquennial revision such company shall do the following things, that is to say:—
(a) furnish to the Commissioner particulars of the total revenue receipts and net receipts and expenditure of such company for the accounting years by reference to which the net annual value of such undertaking as a whole is to be estimated for the purposes of such valuation;
(b) if so required by the Commissioner, furnish to him copies of the accounts of such company and such other particulars as he may reasonably require to enable him to perform his functions under this Act;
(c) in the case of an undertaking carried on in Saorstát Eireann and Northern Ireland, if so required by the Commissioner, apportion the total revenue receipts and net receipts and expenditure for such accounting years as between the part of its undertaking carried on in Saorstát Eireann and the part carried on in Northern Ireland.
Determination of minimum valuation of a railway hereditament and minimum value of a railway undertaking as a whole.
7.—(1) At every quinquennial revision the Commissioner shall make in respect of every railway undertaking a valuation of every railway hereditament in Saorstát Eireann forming part of such undertaking in accordance with the following provisions, that is to say:—
(a) in the case of a running line hereditament, the valuation shall be the valuation placed thereon or which would, if it had not been adapted for use as a railway, have been placed thereon at the tenement valuation under the provisions of the Valuation (Ireland) Act, 1852, or any subsequent valuation; and
(b) in the case of a non-running line hereditament, the valuation shall be thirty-three and one-third per cent. of the net annual value estimated in accordance with Section 11 of the Valuation (Ireland) Act, 1852, which would have been placed thereon if valued at the 3rd day of August, 1914, regard being had to the effective user and other conditions obtaining at such quinquennial valuation;
and the valuation so made of such running line hereditament shall be the minimum valuation of such running line hereditament for the purposes of such quinquennial revision, and the valuation so made of such non-running line hereditament shall be the minimum valuation of such non-running line hereditament for the purposes of such quinquennial revision.
(2) The sum of the minimum valuations of every railway hereditament in Saorstát Eireann forming part of a railway undertaking as made at a quinquennial revision shall be the minimum value of such undertaking as a whole for the purpose of such quinquennial revision.
Valuation of railway hereditaments where net annual value of undertaking as a whole equals or falls below minimum value of undertaking as a whole.
8.—Where at a quinquennial revision the net annual value of a railway company's undertaking as a whole for the purposes of such revision is nought or is equal to or less than the minimum value of such undertaking as a whole for the purposes of such revision the valuation of every railway hereditament in Saorstát Eireann forming part of such undertaking shall at such revision be fixed by the Commmissioner at an amount equal to the minimum valuation of such railway hereditament for the purposes of such revision, and the said amount shall be the valuation of such railway hereditament for the purposes of such quinquennial revision.
Valuation of railway hereditaments where net annual value of undertaking as a whole exceeds minimum value of undertaking as a whole.
9.—Where at a quinquennial revision the net annual value of a railway company's undertaking as a whole for the purposes of such revision exceeds the minimum value of such undertaking as a whole for the purposes of such revision the Commissioner shall at such revision apportion the said net annual value of such undertaking as a whole between all the railway hereditaments in Saorstát Eireann occupied by such company in accordance with the rules contained in the Schedule to this Act, and the amount so apportioned to any railway hereditament at such revision shall be the valuation of such railway hereditament for the purposes of such quinquennial revision.
Inclusion of valuations in revised valuation lists.
10.—(1) The valuation of every railway hereditament in Saorstát Eireann for the purposes of a quinquennial revision shall be included in the revised valuation lists to be issued pursuant to the Valuation Acts on the 1st day of March next following such valuation and such valuation as so included shall, subject to an alteration (if any) made therein to give effect to a decision upon any appeal and an alteration (if any) made therein by the Commissioner under the provisions of this Act relating to the alteration of the net annual value of a railway hereditament other than at a quinquennial revision, be the net annual value of such railway hereditament for a period (in this Act referred to as a quinquennial period) of five years from the said 1st day of March.
(2) For the purposes of the inclusion of the valuation of a railway hereditament in a revised valuation list, the following provisions shall have effect, that is to say:—
(a) in case such valuation is less than £10 and includes a fraction of a pound, such fraction—
(i) if less than 2s. 6d. may be disregarded, or
(ii) if 2s. 6d. or more and less than 7s. 6d. may be treated as 5s., or
(iii) if 7s. 6d. or more and less than 12s. 6d. may be treated as 10s., or
(iv) if 12s. 6d. or more and less than 17s. 6d. may be treated as 15s., or
(v) if 17s. 6d. or more, may be treated as £1;
(b) in case such valuation exceeds £10 and is less than £25 and includes a fraction of a pound, then such fraction—
(i) if less than 5s. may be disregarded, or
(ii) if 5s. and less than 15s. may be treated as 10s., or
(iii) if 15s. or more may be treated as £1;
(c) if such valuation exceeds £25 and includes a fraction of a pound then such fraction—
(i) if less than 10s. may be disregarded, or
(ii) if 10s. or more, may be treated as £1.
Appeals against valuations.
11.—(1) The provisions of the Valuation Acts relating to appeals against the valuation of any rateable hereditaments included in a revised valuation list issued by the Commissioner shall in their application to the valuation of any railway hereditament included in any such list issued by the Commissioner immediately following a quinquennial valuation have effect subject to the following modifications, that is to say:—
(a) an appeal may be taken either in respect of any one or more individual railway hereditaments, or in respect of the railway hereditaments taken as a whole in a rating area, and
(b) an appeal shall not lie at the instance of any ratepayer other than the railway company concerned.
(2) In the event of appeals to the Circuit Court against the valuation of any railway hereditament being made under this section in two or more rating areas and all such rating areas are not within the same circuit of the Circuit Court, the Minister for Justice may, on the application of the Commissioner, by order direct that all such appeals shall be heard and determined by such Judge of the Circuit Court as may be specified in such order and in such case the Judge so specified shall have jurisdiction to hear and determine all such appeals.
(3) Each of the following shall be a rating area for the purposes of this section, that is to say:—
(a) a county;
(b) a county or other borough;
(c) an urban district.
Alteration of net annual value of a railway hereditament other than at a quinquennial revision.
12.—(1) If at any time during the first four years of a quinquennial period a railway company becomes the occupier of any railway hereditament in Saorstát Eireann, or ceases to occupy any such railway hereditament or where owing to alterations or reconstructions the net annual value of any such railway hereditament has increased or decreased, the Commissioner may, on the application of such company or the rating authority in whose rating area such hereditament is situate, at an annual revision held during such four years make such alteration (if any) as he may deem necessary in respect of the valuation of such hereditament in the revised valuation lists to be published next following such revision.
(2) If it appears to the Commissioner at any time during the first four years of a quinquennial period that the valuation of a railway hereditament as included in a revised valuation list is incorrect by reason of some clerical or arithmetical error he may at the next annual revision make such alteration (if any) in the valuation of such hereditament as he thinks fit.
Notification to rating authorities of intention to make valuation.
13.—The Commissioner shall immediately before the commencement of the valuation of a railway company's undertaking as a whole send notice of his intention to make such valuation to the principal executive officer of every rating authority in whose functional area any portion of such undertaking is situate.
Short title.
14.—This Act may be cited as the Railways (Valuation for Rating) Act, 1931.
SCHEDULE.
Rules for apportionment of net annual value of a railway undertaking as a whole between the railway hereditaments forming part of such undertaking.
PART I.
General.
Application of Rules.
1.—These rules shall be observed at every quinquennial revision where the net annual value of a railway company's undertaking as a whole for the purposes of such revision exceeds the minimum value of such undertaking as a whole for the purposes of such revision, and references in these rules to the net annual value of a railway undertaking as a whole, the minimum valuation of a non-running line hereditament, and the minimum valuation of a running line hereditament shall be construed as referring, respectively, to the net annual value of such railway undertaking as a whole for the purposes of such revision, the minimum valuation of such non-running-line hereditament for the purposes of such revision, and the minimum valuation of such running line hereditament for the purposes of such revision.
PART II.
Allocation of net annual value of a railway undertaking as a whole to non-running line hereditaments and running-line hereditaments and apportionment of net annual value allocated to non-running line hereditaments between such hereditaments.
Railway districts.
2.—(1) Each of the parts of the undertaking of the Great Southern Railways described in the first column of Table I of these rules shall be a district for the purposes of these rules and references in these rules to a Great Southern Railways (Table I) district shall be construed as referring to a part of the said undertaking which is a district by virtue of this sub-rule.
(2) The following provisions shall have effect in relation to the several parts (each of which said parts is referred to in this sub-rule as a branch) of the undertaking of the Great Southern Railways specified in Table II of these rules, that is to say:—
(a) the Commissioner may, if he so thinks fit, at any quinquennial revision form out of some or all branches a group or groups in accordance with the following provisions, that is to say:—
(i) a group shall include two or more and may include all branches;
(ii) if two or more groups are formed no branch which forms part of any group shall be included in another group;
and in case the Commissioner at any quinquennial revision forms any group or groups under this rule, each group so formed and each branch (if any) not included in a group shall at such quinquennial revision be a district for the purposes of these rules, and in case the Commissioner does not at any quinquennial revision form any group or groups under this rule, each branch shall at such quinquennial revision be a district for the purposes of these rules;
(b) references in these rules to a Great Southern Railways (Table II) district shall be construed as referring to a group of branches or a branch which is a district by virtue of this sub-rule.
(3) In these rules the expression “a Great Southern Railways district” shall be construed as equivalent to the expression “a Great Southern Railways (Table I) district or a Great Southern Railways (Table II) district.”
(4) If the Great Southern Railways become after the passing of this Act the occupier of any railway hereditament in Saorstát Eireann, not included at the passing of this Act in the undertaking of the Great Southern Railways, the Commissioner shall at the next quinquennial revision add such hereditament to such Great Southern Railways district as the Commissioner thinks fit and such hereditament shall thereupon be deemed for the purposes of these rules to be part of such district.
(5) The undertaking of a railway company (other than the Great Southern Railways) so far as such undertaking is carried on in Saorstát Eireann shall be a district for the purposes of these rules.
Total minimum valuation of a district.
3.—In this part of these rules the expression “total minimum valuation” when used in relation to a district means the sum of the minimum valuations of the non-running line hereditaments and of the minimum valuations of the running line hereditaments in such district.
Total valuations of Great Southern Railways districts.
4.—The Commissioner shall apportion the net annual value of the undertaking of the Great Southern Railways as a whole amongst the several Great Southern Railways districts in accordance with the following principles, that is to say:—
(a) no less sum than the total minimum valuation of any district shall be allocated to any such district;
(b) subject to the limitation imposed by paragraph (a) of this rule, the net annual value of the undertaking as a whole shall be allocated amongst such districts in such proportions as the Commissioner considers equitable having regard to the estimated traffic in each of such districts, respectively;
and the part of the net annual value of the said undertaking so allocated to any such district shall be deemed for the purposes of these rules to be the total valuation of such district.
Total valuation of other districts.
5.—Where a railway undertaking forms one district for the purposes of these rules, the net annual value of such undertaking as a whole shall for the purposes of these rules be the total valuation of such district.
Valuation of railway hereditaments where total valuation of a Great Southern Railway district is equal to total minimum valuation.
6.—If the total valuation of any Great Southern Railways district is equal to the total minimum valuation of such district, then the Commissioner shall apportion to every non-running-line hereditament in such district a part of such total valuation equal to the minimum valuation of such non-running line hereditament and shall apportion to every running line hereditament in such district a part of such total valuation equal to the minimum valuation of such running line hereditament.
Allocation of total valuation of a district between non-running line hereditaments and running line hereditaments.
7.—(1) The Commissioner shall allocate the total valuation of every district (other than a Great Southern Railways district where the total valuation of such district equals the total minimum valuation of such district) amongst the non-running line hereditaments and the running line hereditaments in such district in accordance with the following provisions, that is to say:—
(a) he shall allocate to such non-running line hereditaments a part of such total valuation equal to the sum of the minimum valuations of such non-running line hereditaments, and shall allocate to such running line hereditaments another part of such total valuation equal to the sum of the minimum valuations of such running line hereditaments;
(b) he shall then deal with the balance of such total valuation as follows, that is to say:—
(i) if the prescribed valuation of such non-running line hereditaments is less than or equal to the sum of the minimum valuations of such non-running line hereditaments, he shall allocate such balance to such running line hereditaments, or
(ii) if the prescribed valuation of such non-running line hereditaments is greater than the sum of the minimum valuations of such non-running line hereditaments, and such balance equals or is less than the difference between such prescribed valuation and such sum, then he shall allocate such balance to such non-running line hereditaments, or
(iii) if the prescribed valuation of such non-running line hereditaments is greater than the sum of the minimum valuations of such non-running line hereditaments, and such balance exceeds the difference between such prescribed valuation and such sum, he shall allocate such excess to the running line hereditaments and shall allocate the remainder of the balance to such non-running line hereditaments;
and the portions of the total valuation of such district so allocated to such non-running line hereditaments, and such running line hereditaments, respectively, shall for the purposes of these rules be deemed to be the total valuation of such non-running line hereditaments in such district and the total valuation of such running line hereditaments in such district, respectively.
(2) In this and the next succeeding rule the expression “1914 valuation” when used in relation to a non-running line hereditament means an amount equal to three times the minimum valuation of such hereditament.
(3) In this rule—
the expression “the total 1914 valuation of the non-running line hereditaments” when used in relation to a district means the sum of the 1914 valuations of the non-running line hereditaments in such district;
the expression “the prescribed valuation of the non-running line hereditaments” means—
(a) in relation to a Great Southern Railways (Table I) district, whichever is the less of the following, that is to say:—
(i) a sum equal to the percentage specified for such district in the second column of Table I of these rules of the total valuation of such district, and
(ii) the total 1914 valuation of the non-running line hereditaments in such district;
(b) in relation to the district which is the part of the undertaking of the Great Northern Railway Company (Ireland) carried on in Saorstát Eireann, whichever is the less of the following, that is to say:—
(i) a sum equal to 27.3 per cent. of the total valuation of such district, and
(ii) the total 1914 valuation of the non-running line hereditaments in such district; and
(c) in relation to any other district, the total 1914 valuation of the non-running line hereditaments in such district.
Apportionment of total valuation of non-running line hereditaments in a district between such hereditaments
8.—When the Commissioner has ascertained the total valuation of the non-running line hereditaments in any district to which the immediately preceding rule applies, he shall apportion such total valuation between such non-running line hereditaments in proportion to their respective 1914 valuations.
PART III.
Apportionment of total valuation of running line amongst running line hereditaments.
Division of districts into railway sections.
9.—For the purposes of this part of these rules the Commissioner may divide in such manner as he thinks fit every district into two or more parts (in these rules referred to as railway sections) and if any district is not so divided such district shall be deemed to be one railway section for the purposes of this part of these rules.
Total valuation of a railway section when district constitutes a section.
10.—If a district is deemed under the foregoing rule to be one railway section then the total valuation of the running line hereditaments in such district shall for the purposes of these rules be deemed to be the total valuation of such railway section.
Total minimum valuation of a railway section.
11.—For the purposes of this part of these rules the total minimum valuation of a railway section means the sum of the minimum valuations of the running line hereditaments in such railway section.
Total valuation of a railway section when district divided into railway sections.
12.—If the Commissioner divides a railway district into two or more railway sections he shall apportion the total valuation of the running line hereditaments in such district between such railway sections in accordance with the following principles, that is to say—
(a) no amount less than the total minimum valuation of any such railway section shall be so apportioned to any such railway section;
(b) subject to the limitation imposed by paragraph (a) of this rule the said total valuation of the running line hereditaments in such district shall be apportioned between such railway sections in such manner as the Commissioner shall consider fair and just having regard to the estimated traffic in each of such railway sections respectively;
and the part of the said total valuation of the running line hereditaments in such district so apportioned to any railway section shall for the purposes of these rules be deemed to be the total valuation of such railway section.
Apportionment of total valuation of a railway section between running line hereditaments where total valuation equals total minimum valuation.
13.—If the total valuation of a railway section equals the total minimum valuation of such railway section, the Commissioner shall apportion to every running line hereditament in such railway section an amount equal to the minimum valuation of such hereditament.
Apportionment of total valuation of a railway section between running line hereditaments where total valuation exceeds total minimum valuation.
14.—(1) If the total valuation of a railway section exceeds the total minimum valuation of such railway section, the following provisions shall have effect, that is to say:—
(a) the Commissioner shall first divide such total valuation by the number of lineal perches of running line in such railway section, and the result of such division shall for the purposes of this rule be deemed to be the rate per perch for that railway section;
(b) he shall then in respect of every running line hereditament in such section multiply the rate per perch for such section by an amount equal to the number of lineal perches of such running line hereditament and shall apportion to such running line hereditament the result of such multiplication.
(2) In ascertaining a number of lineal perches for the purposes of this rule the Commissioner may treat any distance which is less than half a lineal perch as nought and may treat any distance which is less than a lineal perch but is half a lineal perch or more as one lineal perch.
TABLE 1.
Great Southern Railways (Table I) Districts and Percentage of Total Valuation of Railway Hereditaments in Each District by Reference to Which The Prescribed Valuation of The Non-Running Line Hereditaments in Such District is to be Ascertained.
GREAT SOUTHERN RAILWAYS (Table I) Districts. | Per centage. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Dublin and South Eastern Railway Company. | 34.2. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Midland Great Western Railway Company of Ireland. | 28.2. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Great Southern and Western Railway Company. | 26.0. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Cork, Bandon and South Coast Railway Company. | 30.0. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Cork, Blackrock and Passage Railway Company. | 43.5. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the Cork and Macroom Direct Railway Company. | 22.7. |
TABLE II.
GREAT SOUTHERN RAILWAYS
(Table II) Districts.
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Cork and Muskerry Light Railway Company Limited. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Cork City Railways. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Schull and Skibbereen Tramway and Light Railway Company (West Carberry Tramways and Light Railways Company Limited). |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Ballinascarthy and Timoleague Junction Light Railway Company, and the former Timoleague and Courtmac-Sherry Extension Light Railway Company. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Tralee and Dingle Light Railway Company, Limited. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Waterford and Tramore Railway Company. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former West Clare Railway Company, Limited. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former South Clare Railways Company, Limited. |
The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Cavan and Leitrim Railway Company, Limited. |